Michigan LLC Cost and Filing Fees (2026)
A Michigan LLC costs $50 to form, the fee for filing the Articles of Organization (Form CSCL/CD-700) with LARA. After that, the only required recurring state charge is the $25 annual statement (Form CSCL/CD-2700), due each February 15. Michigan charges no annual franchise tax on LLCs, and a federal EIN is free.
Quick Answer
- Formation fee
- $50 - Articles of Organization (Form CSCL/CD-700), LARA
- Annual statement
- $25 - Form CSCL/CD-2700, due February 15
- Franchise tax
- None on LLCs
- Name reservation
- $25 - Form CSCL/CD-540 (6 months), optional
- Expedited service
- $50 to $1,000 - Form CSCL/CD-272, optional
- EIN
- $0 - free from the IRS
The Core Cost: $50 Formation Fee
The one unavoidable cost of a Michigan LLC is the $50 fee to file the Articles of Organization, Form CSCL/CD-700, with the LARA Corporations Division. LARA lists this fee as nonrefundable and payable to the State of Michigan. Filing the form - and LARA's acceptance of it - creates the LLC under the Michigan Limited Liability Company Act. A domestic professional LLC uses Form CSCL/CD-701, which also carries a $50 filing fee.
No filing service, registered agent company, or "startup package" is required to pay this fee; you can file directly with LARA online through the Corporations Online Filing System or by mail. If a third party quotes a higher formation price, the difference is a service charge, not a state fee. For the step-by-step process, see how to form an LLC in Michigan, and for the national picture, how much an LLC costs.
The $50 is a flat fee: Michigan does not scale the formation charge by the number of members, the amount of capital, or the type of business. A single-member consulting LLC and a multi-member holding company pay the same $50 to file Form CSCL/CD-700. Because the fee is nonrefundable, LARA keeps it even if the filing is rejected for a name conflict or a missing field, so confirm your LLC name is distinguishable and the form is complete before you submit. Payment is by debit or credit card online, or by check made payable to the State of Michigan when filing by mail.
Michigan LLC Fee Schedule (2026)
The table below lists the LARA fees a Michigan LLC most commonly encounters, each verified against the Corporations Division fee schedule. Amounts are effective for 2026 and are set by the state.
| Item | Form | Fee (2026) | Agency |
|---|---|---|---|
| Articles of Organization (create the LLC) | Form CSCL/CD-700 | $50 | LARA |
| Articles of Organization (professional LLC) | Form CSCL/CD-701 | $50 | LARA |
| Name reservation (6 months) | Form CSCL/CD-540 | $25 | LARA |
| Annual statement | Form CSCL/CD-2700 | $25 | LARA |
| Change of registered office / resident agent | Certificate of change | $5 | LARA |
| Certificate of Dissolution | Form CSCL/CD-731 | $10 | LARA |
| Restoration of Good Standing | Certificate of restoration | $50 + $25/statement | LARA |
| Federal EIN | IRS Form SS-4 | $0 (free) | IRS |
Only the $50 formation fee is required to start. The name reservation, expedited service, and amendment fees apply only if you use those services.
Annual Cost: The $25 Annual Statement
The recurring state cost of a Michigan LLC is the $25 annual statement, Form CSCL/CD-2700, filed with LARA each year. The statement is due February 15 and confirms the LLC's resident agent and registered office. An LLC formed after September 30 is not required to file the annual statement on the February 15 immediately following formation, so a late-year formation effectively skips the first cycle.
Michigan does not impose a separate annual franchise tax or "privilege" tax on LLCs, so for a simple LLC with no employees and no sales tax activity, $25 a year to LARA is the entire recurring state obligation. See Michigan LLC annual statement and taxes for the filing walkthrough.
This makes Michigan one of the lower-cost states to keep an LLC active. Some states charge annual fees or franchise taxes in the hundreds of dollars; Michigan's flat $25 statement is comparatively small and does not rise with revenue. The cost is the same whether the LLC earned nothing or earned millions, because the annual statement reports the resident agent and registered office, not income. Budget the $25 every year and file by February 15 to avoid slipping toward administrative dissolution and the restoration costs described below.
Optional Cost: Expedited Filing
Expedited review is optional and available for any LLC filing through Form CSCL/CD-272. The non-refundable expedited fee is charged in addition to the regular filing fee and buys faster handling: $50 for 24-hour review, $100 for same-day, $500 for two-hour same-day, and $1,000 for one-hour same-day. Standard processing has no extra fee, and most formations do not need expediting.
Optional Cost: Resident Agent Service
Michigan requires every LLC to maintain a resident agent, but it does not charge a state fee for the agent itself - you name the agent free on Form CSCL/CD-700. You can serve as your own agent at no cost. If you hire a commercial resident agent service, that company sets its own annual price, which is a private charge, not a Michigan fee. To change your agent later, LARA charges a $5 fee for the Certificate of Change of Registered Office and/or Resident Agent. See the national registered agent overview for how the role works.
Tax Costs a Michigan LLC May Owe
Beyond LARA fees, a Michigan LLC may owe state taxes depending on its activity, all administered by the Michigan Department of Treasury. If the LLC sells taxable goods, it collects and remits the 6% sales tax after registering on Form 518 or through Michigan Treasury Online. An LLC taxed as a C corporation pays the Corporate Income Tax at 6% of its apportioned tax base. By default, an LLC is a pass-through, and members pay Michigan individual income tax at 4.25% for 2026 on their share.
A qualifying LLC may elect the Flow-Through Entity Tax to pay Michigan tax at the entity level at the 4.25% individual rate, with members claiming a credit. There is no state fee to register for taxes. Federal taxes and any S-corporation election are separate. See Michigan LLC annual statement and taxes for detail.
These taxes are costs of doing business, not fees for having an LLC, so they scale with activity rather than with entity status. A dormant LLC that made no sales, had no employees, and elected no corporate treatment generally owes no Michigan business tax and simply files the $25 annual statement. An active retailer, by contrast, remits 6% sales tax on every taxable sale and files periodic returns on the schedule the Treasury assigns. Separating the fixed state fees ($50 to form, $25 a year) from variable taxes is the clearest way to budget a Michigan LLC.
Cost to Close a Michigan LLC
Closing a Michigan LLC has its own small cost. To dissolve voluntarily, you file a Certificate of Dissolution (Form CSCL/CD-731) with LARA for a $10 fee, then request tax clearance from the Michigan Department of Treasury within 60 days. If you let the LLC lapse and later need it back, restoration costs $50 plus $25 for each delinquent annual statement. See how to dissolve an LLC in Michigan.
The restoration math rewards staying current. Each year you skip the $25 statement, the eventual cost to revive the LLC grows by that same $25, on top of the flat $50 restoration charge, so two missed years means $50 plus $50 in back statements. The apparent savings from skipping the annual filing are illusory. Paying $25 on schedule every February 15 is the cheapest path, and dissolving deliberately for $10 when the business is truly over costs far less than letting it lapse and paying to bring it back.
Total First-Year Cost Example
For a straightforward single-member Michigan LLC with no employees and no sales tax activity, the minimum state cost in year one is the $50 formation fee, because the first annual statement is not due until the following February 15 (and not at all that first cycle if you form after September 30). A federal EIN adds $0. Optional add-ons - a $25 name reservation, $50–$1,000 expedited service, or a commercial agent's private fee - raise the total only if you choose them. In most years thereafter, the recurring state cost is simply the $25 annual statement.
Put differently, the honest sticker price of a Michigan LLC is $50 to open and $25 a year to keep open, plus a free EIN. Everything else on the fee schedule is optional or event-driven: you pay $25 to reserve a name only if you reserve one, $5 only if you change your agent, $10 only when you dissolve, and expedited fees only if you need speed. Commercial registered agent subscriptions, operating agreement templates, and "compliance" packages sold by third parties are private products, not Michigan charges, and none of them are required to form or maintain the LLC. Comparing quotes against this baseline lets you see exactly what is a state fee and what is a markup.
Frequently Asked Questions
How much does it cost to start an LLC in Michigan?
$50 - the fee to file the Articles of Organization (Form CSCL/CD-700) with LARA. That is the only charge required to create the LLC. A federal EIN is free.
What is the annual cost of a Michigan LLC?
$25 for the annual statement (Form CSCL/CD-2700), due February 15 each year. Michigan charges no annual franchise tax on LLCs.
Does Michigan charge a franchise tax on LLCs?
No. Michigan does not levy an annual franchise tax on LLCs. The recurring state charge is the $25 annual statement to LARA; income tax is paid by the owners or by the entity if it elects corporate treatment.
How much is expedited LLC filing in Michigan?
Under Form CSCL/CD-272: $50 for 24-hour, $100 for same-day, $500 for two-hour same-day, and $1,000 for one-hour same-day, on top of the regular filing fee.
How much does it cost to reserve an LLC name in Michigan?
$25 on Form CSCL/CD-540, which holds the name for six months. Reservation is optional; you can claim the name directly by filing the Articles of Organization.
Related
- How much does an LLC cost? (cluster hub)
- How to form an LLC in Michigan
- Michigan resident agent requirements
- Michigan LLC annual statement and taxes
- How to dissolve an LLC in Michigan
- How to get an EIN (free)
- Business license in Michigan
Sources
- Michigan LARA - Corporations Division Filing Fees (PDF) ($50 formation; $25 name reservation; $5 change; expedited $50–$1,000).
- Michigan LARA - Form CSCL/CD-700, Articles of Organization (PDF) ($50 nonrefundable).
- Michigan LARA - Corporations Division FAQs (fees; expedited service).
- Michigan LARA - LLC Annual Filings ($25 annual statement; February 15).
- Michigan LARA - Restore My LLC ($50 restoration; $25 per delinquent statement).
- Michigan LARA - LLC Dissolution ($10 Certificate of Dissolution).
- Michigan Legislature - MCL 450.4204, Reservation of Name (six months).
- Michigan Treasury - Sales and Use Taxes (6% sales tax).
- Michigan Treasury - Corporate Tax Base (6% Corporate Income Tax).
- Michigan Treasury - 2026 Individual Income Tax Rate (4.25%).
- IRS - Get an Employer Identification Number (free EIN).
- Cornell LII - 26 CFR 301.7701-3 (entity classification election).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with LARA and the Michigan Department of Treasury before acting.