Forming an LLC in

Michigan MI

Checked November 4, 2026 · How we score

Forming an LLC in Michigan costs $50 to file and $25 a year for the annual statement. The top state income tax rate is 4.25%.

Filing fee

$50

Articles of Organization

Annual fee

$25

per year, normalised

State income tax

4.25%

top rate

Cost rank

#10

of 51, first-year fees

Michigan LLC costs

Michigan LLC fees
Filing fee	$50
Annual report / franchise fee	$25 Annual statement: $25, due February 15 each year.
First-year state fees	$75
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	7 days

Michigan taxes for LLCs

Personal income tax (top)	4.25% Flat 4.25%; some cities add a local income tax of up to 2.4%.
Corporate income tax	6% Flat 6% on net income.
State sales tax	6%
Franchise / gross receipts	City income taxes apply in Detroit and about two dozen other cities.

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 Michigan

Low $50 filing fee and $25 annual statement
Flat 4.25% income tax

Watch out for

Some cities levy their own income taxes
Processing is slower than most states

Best for: Michigan-based small businesses · Manufacturing and automotive-sector founders

Michigan LLC: common questions

How much does an LLC cost in Michigan?

Filing the Articles of Organization in Michigan costs $50. After that, expect $25 a year for the annual statement. Annual statement: $25, due February 15 each year. A commercial registered agent, if you need one, is typically $50–$300 a year extra.

Do I need a registered agent in Michigan?

Yes. Michigan 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 Michigan?

Yes. Michigan does not require US citizenship, residency or an SSN to own an LLC; you need a Michigan 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 Michigan publishes, since member or manager names may appear in public filings.

Does Michigan have a state income tax?

Yes. Flat 4.25%; some cities add a local income tax of up to 2.4%. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Flat 6% on net income.

When is the Michigan LLC annual statement due?

Michigan LLCs file an annual statement by February 15 each year for $25. Missing it can lead to loss of good standing and administrative dissolution.

Sources

Michigan Secretary of State business filings

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.