Massachusetts · Corporation
How to Start a Corporation in Massachusetts
Massachusetts calls the formation document Articles of Organization, and it ties the yearly report to your own fiscal year.
See the stepsShort answer
Massachusetts corporations form by filing Articles of Organization with the Secretary of the Commonwealth's Corporations Division. At checkout that is $275 for Massachusetts plus $123.75 for our formation, $398.75 before card processing. Name them with corporation, incorporated, company or limited, keep a registered agent in the state, and file an annual report two and a half months after your fiscal year ends.
Last checked .How do I incorporate in Massachusetts, step by step?
Massachusetts has no fixed date for the annual report. Under Chapter 156D it goes to the Secretary of the Commonwealth within two and a half months after the end of the corporation's fiscal year, so the year-end you choose at formation sets your reporting calendar. A December 31 year-end means mid-March; June 30 moves it to mid-September. The formation document is called Articles of Organization even for a corporation. You need a registered office and agent in the commonwealth, a board of one or more individuals, and a president, a treasurer and a secretary, who can all be the same person.
Choose and check the name
A Massachusetts corporate name must contain the word corporation, incorporated, company or limited, or the abbreviation corp., inc. or ltd. It cannot state or imply a purpose other than the ones the corporation is allowed to have. Check availability with the Corporations Division before you file. See the Massachusetts 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 organization
File the Articles of Organization with Massachusetts. The fee at our checkout is $275. 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 Massachusetts board of directors consists of 1 or more individuals, and a corporation must have a president, a treasurer and a secretary. 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
Before you pay wages, open a payroll withholding account with the state’s tax department, and a sales tax account if you sell taxable goods or services.
File the annual report
Put the first deadline on your calendar before you file anything else. See the Massachusetts annual report page and the filings below.
How much does it cost to incorporate in Massachusetts?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $275 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $398.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $453.20 | At filing |
| With the Day-One Bundle | $497 | At filing |
| Annual Report (each year) | $125 5 | within 2½ months after the fiscal year ends |
| Massachusetts corporate excise, minimum (each year) | $456 6 | each taxable year |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. Massachusetts's fees are the same whoever files.
Massachusetts at a glance
| Question | Massachusetts |
|---|---|
| Formation filing and state fee | Articles of Organization, $275 1 |
| Name rule | Must contain corporation, incorporated, company or limited, or the abbreviation corp., inc. or ltd. 2 |
| Registered agent | A registered office in Massachusetts and a registered agent: an individual, a domestic corporation, or a qualified foreign corporation, at the registered office 3 |
| Directors and officers | At least 1 director; officers: president, treasurer and secretary (one individual may hold more than one office) 4 |
| Annual report | Annual Report, $125, due within 2½ months after the fiscal year ends 5 |
| Franchise or minimum tax | Massachusetts corporate excise: the greater of $2.60 per $1,000 of tangible property or net worth plus 8.0% of net income, or the $456 minimum, due each taxable year 6 |
| Corporate income tax | 8% flat, minimum $456 7 |
Do I need a registered agent in Massachusetts?
A Massachusetts corporation must continuously maintain a registered office and a registered agent in the commonwealth. 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. Massachusetts registered agent rules.
What goes in the Massachusetts articles of organization?
Filing Articles of Organization with the Secretary of the Commonwealth creates the corporation. The Articles name the corporation, its registered office and agent, and the share structure. You need one or more directors, and a president, a treasurer and a secretary. One individual may hold more than one office.
Which annual reports and franchise taxes will a Massachusetts corporation owe?
The recurring state task is the annual report, due within two and a half months after the end of the fiscal year. It lists the registered agent and office, officers, directors and issued shares. Keep your registered agent current, because the corporation must maintain one continuously.
- A Massachusetts corporation files an annual report each year: $125, or $100 if filed electronically, and $150 if late. It is due within 2½ months after the fiscal year ends. 5
- A Massachusetts business corporation pays the greater of its property-and-income excise or a $456 minimum each year. 6
- A Massachusetts C corporation pays an excise of 8.0 per cent of net income, with a $456 minimum. 7
How do I start an S corp in Massachusetts?
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) 9. Massachusetts follows the federal S election and taxes S corporation income as if the owners earned it directly. 8
We file Form 2553 for $165. Run your own numbers in the calculator or read Massachusetts: S corp or C corp.
Should I form a corporation or an LLC in Massachusetts?
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 Massachusetts.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in Massachusetts as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in Massachusetts?
- 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 Massachusetts corporation
We file it for $123.75 plus the state fee ($275), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
What is the Massachusetts form to start a corporation?
Articles of Organization, filed with the Secretary of the Commonwealth's Corporations Division. Massachusetts uses that name for corporations as well as other entities.
When is the Massachusetts corporation annual report due?
Within two and a half months after the end of the corporation's fiscal year.
What must a Massachusetts corporation name include?
The word corporation, incorporated, company or limited, or the abbreviation corp., inc. or ltd.
How many directors does a Massachusetts corporation need?
One or more individuals. You must also have a president, a treasurer and a secretary, and one person may hold more than one of those offices.
Sources 9 links, checked Nov 7, 2026
- Massachusetts charges a $275 minimum to file a business corporation's Articles of Organization, covering up to 275,000 shares, plus $100 for each additional 100,000 shares. sec.state.ma.us, checked Nov 7, 2026
- A Massachusetts corporate name must contain the word corporation, incorporated, company or limited, or the abbreviation corp., inc. or ltd. malegislature.gov, checked Nov 7, 2026
- A Massachusetts corporation must continuously maintain a registered office and a registered agent in the commonwealth. malegislature.gov, checked Nov 7, 2026
- A Massachusetts board of directors consists of 1 or more individuals, and a corporation must have a president, a treasurer and a secretary. malegislature.gov, checked Nov 7, 2026
- A Massachusetts corporation files an annual report each year: $125, or $100 if filed electronically, and $150 if late. It is due within 2½ months after the fiscal year ends. sec.state.ma.us, checked Nov 7, 2026
- A Massachusetts business corporation pays the greater of its property-and-income excise or a $456 minimum each year. malegislature.gov, checked Nov 7, 2026
- A Massachusetts C corporation pays an excise of 8.0 per cent of net income, with a $456 minimum. malegislature.gov, checked Nov 6, 2026
- Massachusetts follows the federal S election and taxes S corporation income as if the owners earned it directly. malegislature.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.