Forming an LLC in
Maine ME
Checked November 4, 2026 · How we score
Filing fee
$175
Articles of Organization
Annual fee
$85
per year, normalised
State income tax
7.15%
top rate
Cost rank
#40
of 51, first-year fees
Maine LLC costs
| Filing fee | $175 |
|---|---|
| Annual report / franchise fee | $85 Annual report: $85, due June 1 each year. |
| First-year state fees | $260 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 5 days |
Maine taxes for LLCs
| Personal income tax (top) | 7.15% Graduated 5.8%–7.15%. |
|---|---|
| Corporate income tax | 8.93% Graduated 3.5%–8.93%. |
| State sales tax | 5.5% |
| Franchise / gross receipts | No franchise tax. Maine adds a 9% tax on meals and lodging. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in Maine
- Straightforward online filing
- No franchise tax
Watch out for
- $175 filing fee is among the highest
- Relatively high income tax rate
Best for: Maine-based small businesses · Tourism and food businesses
Maine LLC: common questions
How much does an LLC cost in Maine?
Filing the Articles of Organization in Maine costs $175. After that, expect $85 a year for the annual report. Annual report: $85, due June 1 each year. A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in Maine?
Yes. Maine requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in Maine?
Yes. Maine does not require US citizenship, residency or an SSN to own an LLC; you need a Maine registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Maine publishes, since member or manager names may appear in public filings.
Does Maine have a state income tax?
Yes. Graduated 5.8%–7.15%. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Graduated 3.5%–8.93%.
When is the Maine LLC annual report due?
Maine LLC annual reports are due June 1 each year, with an $85 fee.
Sources
Maine Secretary of State business filings
- Maine Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.