How to Form an LLC in Maine (2026)
Reviewed by DocDraft Legal Team · Maine · Last updated 2026-08-06
A limited liability company (LLC) is a business structure that legally separates the company from the people who own it, so the owners are generally not personally responsible for the company's debts. Forming one in Maine means filing a formation document with a state office and paying its fee to bring the company into legal existence. In Maine you create an LLC by filing the Certificate of Formation with the Secretary of State, Division of Corporations, UCC and Commissions, and paying a $175 filing fee. Two features shape what it costs to run a Maine LLC. First, Maine imposes no franchise tax or separate annual LLC tax, so there is no yearly minimum tax simply for existing. Second, Maine requires an annual report every year for an $85 fee, which keeps the company in good standing. Maine LLCs are governed by the Maine Limited Liability Company Act in Title 31 of the Maine Revised Statutes. This guide explains what an LLC is, the exact Maine steps and fees, and the deadlines that keep the company in good standing.
Find out where you stand in Maine
Where are you in forming your LLC?
DocDraft provides document preparation, not legal advice.
How do you form an LLC in Maine?
File the Certificate of Formation with the Maine Secretary of State, Division of Corporations, UCC and Commissions, and pay the $175 filing fee. You must name a registered agent with a Maine address to receive legal notices. Once the Secretary of State files the certificate, the LLC legally exists.
How much does it cost to form an LLC in Maine?
The core cost is the $175 fee to file the Certificate of Formation with the Maine Secretary of State, paid once. After that, every Maine LLC files an annual report for an $85 fee each year. Reserving a name in advance costs $20. Maine charges no franchise tax or separate annual LLC tax.
Does Maine charge an LLC franchise tax?
No. Maine does not impose a franchise tax or a separate annual tax on LLCs simply for existing. The main recurring state cost is the $85 annual report fee. This differs from states like California, which charge an $800 minimum annual franchise tax regardless of income. Maine income may still be subject to ordinary state taxes.
Does Maine require newspaper publication to form an LLC?
No. Maine does not require an LLC to publish notice of its formation in a newspaper. This is unlike New York, Arizona, and Nebraska, where publication is a condition of forming or operating. In Maine the Certificate of Formation filing and the annual report are handled through the Secretary of State, with no separate publication step.
Maine LLC formation at a glance
You form a Maine LLC by filing the Certificate of Formation with the Secretary of State, Division of Corporations, UCC and Commissions, for a $175 filing fee. What sets Maine apart is that it charges no franchise tax and no separate annual LLC tax, so there is no yearly minimum tax simply for keeping the company alive. The main recurring state cost is the annual report, due every year for an $85 fee, which keeps the LLC's address, management, and registered agent current. Every Maine LLC must name and maintain a registered agent with a Maine address to receive lawsuits and official notices. You can reserve a name before filing for a $20 fee. Maine does not require newspaper publication. Processing currently runs about 40 to 55 business days for standard filings, so plan ahead if you have a target start date. The governing statute is the Maine Limited Liability Company Act in Title 31 of the Maine Revised Statutes.
Forming a two-owner Maine LLC, step by step
Suppose two friends in Portland want to open a small design studio as an LLC. First they search the Maine Secretary of State's business name database to confirm their name is available and includes a designator such as LLC, and they can reserve it for a $20 fee while they prepare paperwork. Next they appoint a registered agent: one owner lives in Maine and agrees to serve, using a Maine address, not a P.O. box, where legal papers can be delivered. They then file the Certificate of Formation with the Division of Corporations, UCC and Commissions, and pay the $175 filing fee. The LLC legally exists once the Secretary of State files it, which currently takes about 40 to 55 business days for standard processing. Because they have two members, they also write an operating agreement setting each owner's percentage and how profits split, even though Maine does not require them to file it. They apply to the IRS for a free EIN so the partnership can file taxes and open a bank account. Finally they calendar the $85 annual report, which is due each year to keep the LLC in good standing. Maine charges no franchise tax, so there is no yearly minimum tax to budget beyond the annual report fee.
Relevant Laws
Maine Limited Liability Company Act (Me. Rev. Stat. Title 31, ch. 21)
The Maine LLC Act governs the formation, management, and dissolution of every Maine LLC. It sets who may form an LLC, the required contents of the Certificate of Formation, the registered agent requirement, and the default rules for member-managed and manager-managed companies. It is codified in Title 31 of the Maine Revised Statutes.
Me. Rev. Stat. Title 31 (Certificate of Formation)
Requires a Maine LLC to be formed by delivering a Certificate of Formation to the Secretary of State for filing. The certificate states the LLC's name, its registered agent, and other required information. It is filed with the Division of Corporations, UCC and Commissions, and the filing fee is $175. The LLC exists once the Secretary of State files the certificate.
Me. Rev. Stat. Title 31 (Registered agent)
Requires every Maine LLC to designate and continuously maintain a registered agent in Maine. The agent, an individual residing in Maine or a registered commercial agent, receives lawsuits and official notices for the company. The agent's Maine address is listed on the Certificate of Formation and updated through the annual report.
Me. Rev. Stat. Title 31 § 1665 (Annual report)
Requires a Maine LLC to file an annual report with the Secretary of State each year to keep the company in good standing. The report confirms the LLC's address, management, and registered agent. The filing fee is $85 for a limited liability company, set under the Title 31 fee schedule.
Me. Rev. Stat. Title 31 § 1680 (Filing fees)
Sets the fees the Secretary of State charges for Maine LLC filings. It fixes the $175 fee to file the Certificate of Formation, the $85 fee for the annual report, and the $20 fee to reserve a name in advance. These fees are paid to the Division of Corporations, UCC and Commissions.
IRS federal tax classification (default pass-through)
The IRS does not tax the LLC as a separate category. By default a single-member Maine LLC is disregarded and taxed like a sole proprietorship, and a multi-member LLC is taxed as a partnership, with income passing through to the owners. An LLC may instead elect S corporation or C corporation treatment. This federal classification is separate from Maine's annual report requirement.
Regional Variances
How forming an LLC in Maine differs from other states
No franchise tax or annual LLC tax
Maine imposes no franchise tax and no separate annual tax on LLCs simply for existing. This is the headline difference from states like California, where every LLC owes an $800 minimum annual franchise tax regardless of income. In Maine the main recurring state cost is the $85 annual report fee, not a yearly minimum tax.
A higher one-time filing fee
Maine charges $175 to file the Certificate of Formation, which is higher than the formation fee in many states. Because Maine has no annual franchise tax, more of the total cost sits in the one-time filing fee and the modest $85 annual report rather than in recurring taxes.
Annual report every year
Maine requires an annual report every year for an $85 fee to keep the LLC in good standing. Some states use a biennial cadence or a much lower fee. Missing the yearly filing is the most common way a Maine LLC falls out of good standing.
No newspaper publication requirement
Maine does not require you to publish notice of formation in a newspaper. New York, Arizona, and Nebraska do, which adds cost and a deadline. A Maine LLC is complete once the Secretary of State files the Certificate of Formation, with no publication step.
Formation document and filing office
Maine uses the Certificate of Formation, filed with the Secretary of State, Division of Corporations, UCC and Commissions. Some states call the document Articles of Organization and route filings through a different agency. Standard processing in Maine currently runs about 40 to 55 business days.
Suggested Compliance Checklist
Confirm your LLC name is available and compliant
Before filing days after startingSearch the Maine Secretary of State's business name database to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for a $20 fee while you prepare your Certificate of Formation.
Appoint a registered agent
Before filing days after startingMaine requires a registered agent with a Maine address who is available to accept legal documents. Decide whether you, a co-owner who lives in Maine, or a commercial registered agent service will serve. You will name the agent on the Certificate of Formation, so settle this first.
File the Certificate of Formation with the Secretary of State
To create the LLC days after startingFile the Certificate of Formation with the Maine Secretary of State, Division of Corporations, UCC and Commissions, and pay the $175 filing fee. The LLC legally exists only once the Secretary of State files it. Standard processing currently takes about 40 to 55 business days, so plan ahead. Keep the filed confirmation as proof of formation.
Adopt an operating agreement
At or soon after formation days after startingPut the ownership percentages, profit split, management structure, and exit rules in writing. Maine's LLC act expects members to have an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft.
Get a federal EIN from the IRS
Before opening a bank account or hiring days after startingApply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate.
File the annual report with the Secretary of State
Every year days after startingFile the annual report with the Maine Secretary of State each year to keep the LLC in good standing. The fee is $85. It confirms the LLC's address, management, and registered agent. Missing it is the most common way a Maine LLC falls out of good standing, so calendar the deadline and confirm the exact due date with the Secretary of State.
Set aside funds for Maine and federal taxes
Ongoing days after startingMaine charges no franchise tax or separate annual LLC tax, so there is no yearly minimum tax simply for existing. Your LLC's income may still be subject to ordinary Maine and federal income taxes, which pass through to the owners by default. Confirm current obligations with Maine Revenue Services and the IRS.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| Confirm your LLC name is available and compliant | Search the Maine Secretary of State's business name database to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for a $20 fee while you prepare your Certificate of Formation. | - | Before filing |
| Appoint a registered agent | Maine requires a registered agent with a Maine address who is available to accept legal documents. Decide whether you, a co-owner who lives in Maine, or a commercial registered agent service will serve. You will name the agent on the Certificate of Formation, so settle this first. | - | Before filing |
| File the Certificate of Formation with the Secretary of State | File the Certificate of Formation with the Maine Secretary of State, Division of Corporations, UCC and Commissions, and pay the $175 filing fee. The LLC legally exists only once the Secretary of State files it. Standard processing currently takes about 40 to 55 business days, so plan ahead. Keep the filed confirmation as proof of formation. | - | To create the LLC |
| Adopt an operating agreement | Put the ownership percentages, profit split, management structure, and exit rules in writing. Maine's LLC act expects members to have an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft. | llc-operating-agreement | At or soon after formation |
| Get a federal EIN from the IRS | Apply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate. | - | Before opening a bank account or hiring |
| File the annual report with the Secretary of State | File the annual report with the Maine Secretary of State each year to keep the LLC in good standing. The fee is $85. It confirms the LLC's address, management, and registered agent. Missing it is the most common way a Maine LLC falls out of good standing, so calendar the deadline and confirm the exact due date with the Secretary of State. | - | Every year |
| Set aside funds for Maine and federal taxes | Maine charges no franchise tax or separate annual LLC tax, so there is no yearly minimum tax simply for existing. Your LLC's income may still be subject to ordinary Maine and federal income taxes, which pass through to the owners by default. Confirm current obligations with Maine Revenue Services and the IRS. | - | Ongoing |
Frequently Asked Questions
An LLC, or limited liability company, is a business structure that separates the company from its owners as a matter of law. The owners, called members, are generally not personally liable for the company's debts or lawsuits, so a creditor usually cannot reach a member's home or personal savings for a business obligation. In Maine, LLCs are created under the Maine Limited Liability Company Act in Title 31 of the Maine Revised Statutes. It pairs that liability protection with pass-through taxation and lighter paperwork than a corporation, which is why it is the most common structure for small Maine businesses.
Maine calls its formation document the Certificate of Formation, not the Articles of Organization that many states use. You file it with the Maine Secretary of State, Division of Corporations, UCC and Commissions, and pay a $175 fee. The certificate lists the LLC's name and registered agent. Your company legally exists only once the Secretary of State files the certificate, so keep the filed confirmation as proof of formation.
Maine uses an annual cadence, not the biennial schedule some states allow. Every Maine LLC files an annual report with the Secretary of State each year for an $85 fee to stay in good standing. The report confirms the LLC's address, management, and registered agent. Missing the yearly filing is the most common way a Maine LLC falls out of good standing, so calendar it when you form and confirm the exact due date with the Secretary of State.
Yes. Maine lets you hold an available name by filing a name reservation with the Secretary of State for a $20 fee while you prepare your paperwork. First search the Secretary of State's business name database to confirm the name is not already in use and that it includes a designator such as LLC or Limited Liability Company. Reserving is optional, but it protects the name if you are not ready to file the Certificate of Formation yet.
Standard processing currently runs about 40 to 55 business days, depending on the Secretary of State's volume and your filing method. That is slower than many states, so file well ahead of any target start date. Expedited processing may be available for an added fee. Remember your LLC exists only when the Secretary of State files the certificate, not when you submit it, so plan launch dates around the filed date.
The Maine Limited Liability Company Act requires every LLC to name and continuously maintain a registered agent with a physical Maine address, not a P.O. box. You can serve as your own agent, name a co-owner who lives in Maine, or hire a commercial registered agent service registered in the state. The agent accepts lawsuits and official state mail. You list the agent on the Certificate of Formation and keep it current through the annual report.
It is not required. You can file the Certificate of Formation with the Secretary of State and follow the steps in this guide yourself. That said, an operating agreement for multiple owners, a business holding significant assets, or an unusual ownership structure can benefit from professional review. DocDraft provides guided Maine LLC documents, and attorney review is available as an option if you want a licensed attorney to look over your paperwork before you file.
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