Michigan · Corporation
How to Start a Corporation in Michigan
Michigan's formation fee starts low and climbs with the stock you authorize. Plan the share count before you file.
See the stepsShort answer
File Articles of Incorporation (form CSCL/CD-500) with the Michigan Corporations Division for a $60 minimum, which is a $50 organization fee plus the $10 filing fee. At checkout that is $60 for Michigan plus $123.75 for our formation, $183.75 before card processing. Then budget $25 for the annual report, due by May 15 each year starting the year after you incorporate.
Last checked .How do I incorporate in Michigan, step by step?
Michigan prices the organization fee by authorized shares, so a larger share count costs more than the $60 minimum. Decide your share count before you fill out the form.
Choose and check the name
Use the state's Business Entity Search for a preliminary check of your name. It is not a guarantee. You can reserve a name for 180 days if you need more time to organize. See the Michigan 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 (profit, CSCL/CD-500) with Michigan. The fee at our checkout is $60. 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 Michigan board has 1 or more members, and the officers are a president, secretary and treasurer. 5 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 Michigan Department of Treasury: register for sales tax and withholding tax through Michigan Treasury Online. 8
File the annual report
Put the first deadline on your calendar before you file anything else. See the Michigan annual report page and the filings below.
How much does it cost to incorporate in Michigan?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $60 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $183.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $238.20 | At filing |
| With the Day-One Bundle | $282 | At filing |
| Annual Report (CSCL/CD-267) (each year) | $25 6 | on or before May 15 each year beginning the year after incorporation |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. Michigan's fees are the same whoever files.
Michigan at a glance
| Question | Michigan |
|---|---|
| Formation filing and state fee | Articles of Incorporation (profit, CSCL/CD-500), $60 1 |
| Expedited filing | 24-hour $50, same day $100, 2-hour $500, 1-hour $1,000 2 |
| Name rule | Must include Corporation, Incorporated, Company, Limited or Corp., Ltd., Inc., Co.; distinguishable from other Michigan entities 3 |
| Registered agent | Resident agent and registered office in Michigan: an individual resident of Michigan, a domestic corporation or LLC, or a foreign corporation or LLC authorized in Michigan 4 |
| Directors and officers | At least 1 director; officers: president, secretary, treasurer (one person may hold two or more offices) 5 |
| Annual report | Annual Report (CSCL/CD-267), $25, due on or before May 15 each year beginning the year after incorporation 6 |
| Corporate income tax | 6% flat 7 |
Do I need a registered agent in Michigan?
Michigan requires a resident agent and registered office in the Articles of Incorporation. 4 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. Michigan registered agent rules.
What goes in the Michigan articles of incorporation?
File form CSCL/CD-500 with the Corporations Division. The articles name the corporation, a resident agent and registered office in Michigan, its purpose, the shares and the incorporators.
For a new corporation Michigan adds $50 for 24-hour service or $100 for same-day service; 2-hour service costs $500 and 1-hour service $1000. 2
Which annual reports and franchise taxes will a Michigan corporation owe?
The first annual report is due by May 15 of the year after you incorporate, and each year after. A late report adds a penalty of $10 per month, up to $50. Put the date on your calendar once the articles are approved.
How do I start an S corp in Michigan?
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. Michigan generally does not tax S corporations under its corporate income tax; the income passes through to the owners. 9
We file Form 2553 for $165. Run your own numbers in the calculator or read Michigan: S corp or C corp.
Should I form a corporation or an LLC in Michigan?
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 Michigan.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in Michigan as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in Michigan?
- 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 Michigan corporation
We file it for $123.75 plus the state fee ($60), 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 Michigan?
The minimum is $60: a $50 organization fee plus a $10 filing fee. More authorized shares raise the organization fee.
Can I get my Michigan corporation filed faster?
Yes. For a new corporation, 24-hour service adds $50 and same-day service adds $100. Two-hour service is $500 and one-hour service is $1000.
When is the Michigan corporation annual report due?
By May 15 each year, starting the year after incorporation. The fee is $25.
Who can be a resident agent in Michigan?
A Michigan resident, a domestic corporation or LLC, or an authorized foreign corporation or LLC.
Sources 10 links, checked Nov 7, 2026
- Michigan's minimum cost to file Articles of Incorporation (CSCL/CD-500) is $60: a $50 organization fee plus the $10 filing fee, with a higher organization fee for more authorized shares. michigan.gov, checked Nov 7, 2026
- For a new corporation Michigan adds $50 for 24-hour service or $100 for same-day service; 2-hour service costs $500 and 1-hour service $1000. michigan.gov, checked Nov 7, 2026
- A Michigan profit corporation name must include Corporation, Incorporated, Company or Limited, or the abbreviation Corp., Ltd., Inc. or Co. michigan.gov, checked Nov 7, 2026
- Michigan requires a resident agent and registered office in the Articles of Incorporation. michigan.gov, checked Nov 7, 2026
- A Michigan board has 1 or more members, and the officers are a president, secretary and treasurer. legislature.mi.gov, checked Nov 7, 2026
- A Michigan corporation's annual report costs $25 and is due by May 15 each year, beginning the year after incorporation. michigan.gov, checked Nov 7, 2026
- Michigan's corporate income tax is 6% on a C corporation's Michigan income. michigan.gov, checked Nov 6, 2026
- A Michigan business registers for sales tax and withholding tax with the Department of Treasury through Michigan Treasury Online. michigan.gov, checked Nov 7, 2026
- Michigan generally does not tax S corporations under its corporate income tax; the income passes through to the owners. michigan.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.