Maine · Corporation
How to Start a Corporation in Maine
Maine calls the registered agent a clerk, and every annual report is due by June 1.
See the stepsShort answer
To start a corporation in Maine, file Articles of Incorporation (Form MBCA-6) with the Secretary of State for $145. At checkout that is $145 for Maine plus $123.75 for our formation, $268.75 before card processing. You then file an annual report each year for $85. The first one is due between January 1 and June 1 of the year after you incorporate.
Last checked .How do I incorporate in Maine, step by step?
Maine calls the registered agent a clerk, and the annual report window closes June 1 every year, starting the year after you incorporate.
Choose and check the name
A Maine corporate name may not state or imply a purpose other than the one in your articles, and it must be distinguishable on the Secretary of State's records. See the Maine name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File articles of incorporation
File the Articles of Incorporation (Form MBCA-6) with Maine. The fee at our checkout is $145. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
A Maine corporation's board must have 1 or more directors, and its offices are the ones set in its bylaws or by its board. 4 Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Register with Maine Revenue Services: register a new business through the Maine Tax Portal (sales, withholding). 8
File the annual report
Put the first deadline on your calendar before you file anything else. See the Maine annual report page and the filings below.
How much does it cost to incorporate in Maine?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $145 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $268.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $323.20 | At filing |
| With the Day-One Bundle | $367 | At filing |
| Annual Report (each year) | $85 6 | between January 1 and June 1 each year |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. Maine's fees are the same whoever files.
Maine at a glance
| Question | Maine |
|---|---|
| Formation filing and state fee | Articles of Incorporation (Form MBCA-6), $145 1 |
| Name rule | Must be distinguishable on the Secretary of State's records and may not state or imply a purpose other than that in the articles 2 |
| Registered agent | Maine uses the term clerk: a commercial registered agent (CRA) or a noncommercial clerk 3 |
| Directors and officers | At least 1 director; officers: offices set by the bylaws or the board 4 |
| First report after filing | First annual report, due between January 1 and June 1 of the year after the year you incorporate 5 |
| Annual report | Annual Report, $85, due between January 1 and June 1 each year 6 |
| Corporate income tax | 3.5% to 8.93%, graduated 7 |
Do I need a registered agent in Maine?
Maine calls the registered agent a clerk, and you appoint either a commercial clerk (commercial registered agent) or a noncommercial clerk. 3 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. Maine registered agent rules.
What goes in the Maine articles of incorporation?
File Articles of Incorporation, Form MBCA-6, with the Secretary of State. Appoint either a commercial clerk (a commercial registered agent) or a noncommercial clerk before you file.
Which annual reports and franchise taxes will a Maine corporation owe?
File your first annual report between January 1 and June 1 of the year after you incorporate, then every year by June 1. Register for tax accounts through the Maine Tax Portal.
- Your first Maine annual report is due between January 1 and June 1 of the year after the year you incorporate. 5
- Maine domestic business corporations file an annual report each year for $85, with a legal deadline of June 1. 6
- Maine taxes C corporation income at 3.5% up to $350,000, 7.93% from there to $1,050,000, 8.33% to $3,500,000 and 8.93% above $3,500,000, for tax years beginning on or after January 1, 2018. 7
How do I start an S corp in Maine?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 10. Maine follows the federal S election: for an S corporation, Maine net income is the amount taxable at the federal level under sections 1374 and 1375. 9
We file Form 2553 for $165. Run your own numbers in the calculator or read Maine: S corp or C corp.
Should I form a corporation or an LLC in Maine?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in Maine.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in Maine as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in Maine?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your Maine corporation
We file it for $123.75 plus the state fee ($145), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to incorporate in Maine?
The Articles of Incorporation (Form MBCA-6) filing fee is $145 with the Maine Secretary of State.
When is the Maine annual report due?
June 1 each year. The first is due between January 1 and June 1 of the year after you incorporate.
How much is the Maine annual report for a corporation?
$85 for a domestic business corporation.
What is a clerk in Maine?
Maine's term for the registered agent.
Sources 10 links, checked Nov 7, 2026
- In Maine you file Articles of Incorporation (Form MBCA-6) with the Secretary of State for $145. legislature.maine.gov, checked Nov 7, 2026
- A Maine corporate name may not state or imply a purpose other than the one in the articles, and it must be distinguishable on the Secretary of State's records from other registered entities. legislature.maine.gov, checked Nov 7, 2026
- Maine calls the registered agent a clerk, and you appoint either a commercial clerk (commercial registered agent) or a noncommercial clerk. maine.gov, checked Nov 7, 2026
- A Maine corporation's board must have 1 or more directors, and its offices are the ones set in its bylaws or by its board. legislature.maine.gov, checked Nov 7, 2026
- Your first Maine annual report is due between January 1 and June 1 of the year after the year you incorporate. maine.gov, checked Nov 7, 2026
- Maine domestic business corporations file an annual report each year for $85, with a legal deadline of June 1. legislature.maine.gov, checked Nov 7, 2026
- Maine taxes C corporation income at 3.5% up to $350,000, 7.93% from there to $1,050,000, 8.33% to $3,500,000 and 8.93% above $3,500,000, for tax years beginning on or after January 1, 2018. legislature.maine.gov, checked Nov 6, 2026
- A new Maine business registers with Maine Revenue Services for tax accounts through the Maine Tax Portal. maine.gov, checked Nov 7, 2026
- Maine follows the federal S election: for an S corporation, Maine net income is the amount taxable at the federal level under sections 1374 and 1375. legislature.maine.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.