How to Start a Business in Maine (2026): Filings, Fees and Taxes

To start a business in Maine, file a Certificate of Formation for an LLC ($175) or Articles of Incorporation for a corporation ($145) with the Maine Secretary of State’s Division of Corporations, get a free EIN, register with Maine Revenue Services for sales and withholding taxes, and check your town’s licensing and zoning rules. Every Maine LLC and corporation then files an $85 annual report by June 1.

One Maine-specific detail: the state calls an LLC’s founding document a Certificate of Formation, not Articles of Organization, and a corporation’s registered agent is formally called its clerk. Fees and rules below are as of October 2026.

Updated October 2026.

Best Business Formation Services in Maine (2026)

If you’d rather not handle forming a business in Maine yourself, these are the services we recommend, in order. The table compares price and what’s included.

1. Mainstay Filing

Mainstay Filing is our top pick in Maine. It costs $199/year + state fee at cost and covers lLC formation filing, registered agent for the year, EIN application, annual report preparation and filing. The price stays the same every year, with no add-on menu.

2. ME Registered Agent.org

ME Registered Agent.org is a Maine registered agent service at $99/year. It provides $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.

3. Maine Registered Agent.co

Maine Registered Agent.co is a Maine registered agent service at $99/year. It provides in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.

How much does it cost to start a business in Maine?

Choosing a structure in Maine

• Sole proprietorship: no state formation; you’re personally liable. Register a business name with your town if you don’t use your own name.
• General partnership: also no state formation; partners share liability.
• LLC: $175 to form and $85 a year, with liability protection. Most small Maine businesses choose this route.
• Corporation: slightly cheaper to form at $145, but with the same $85 annual report and more formal governance, including a clerk as the corporation’s registered agent.

Our Maine LLC guide walks through the Certificate of Formation in more depth.

What does a Maine LLC cost in its first two years?

A new LLC pays $175 to file its Certificate of Formation. The first $85 annual report is due between January 1 and June 1 of the year after formation, so state filing fees over the first two calendar years usually total $260. Expedited processing ($50 or $100) is optional, and a retailer certificate from Maine Revenue Services is free. Local licenses, professional licenses and any assumed name filing add to that, depending on your town and trade.

Forming in Maine from out of state

Maine doesn’t require LLC members or managers to live in the state. You do need a registered agent in Maine, either a commercial agent listed with the Secretary of State or a noncommercial agent at a physical Maine address. If you’ll operate from another state, check whether that state requires a foreign registration as well.

Naming your Maine business

Search the Secretary of State’s corporate name database before you file. A Maine LLC name must include “limited liability company,” “limited company,” “L.L.C.,” “LLC,” “L.C.” or “LC,” and corporations need “corporation,” “incorporated,” “company,” “limited” or an abbreviation. Our Maine business name search guide explains the search tool.

For brainstorming, use the Namechk business name generator, and check domains and social handles on Namechk before you file.

Assumed names in Maine

LLCs and corporations that operate under a different name file an assumed name with the Secretary of State. Sole proprietors and partnerships using a trade name generally file with the clerk of the municipality where the business is located; check with your town office for the process and fee.

What are Maine’s registered agent rules?

Maine follows the Model Registered Agents Act. Your agent can be a commercial registered agent listed with the Secretary of State or a noncommercial agent, which can be an individual or a business that serves as agent in Maine. A noncommercial agent must list a physical Maine street address, not a P.O. box.

An owner with a Maine address can serve as a noncommercial agent. If you’d rather keep your address private, Mainstay Filing includes a registered agent for the first year with its formation service. Changing the agent (or a corporation’s clerk) costs $35 with the Statement of Appointment or Change (CLK/RA 3); nonprofits pay $15. Our Maine registered agent guide explains more.

Filing your Certificate of Formation or Articles

1. Download the Certificate of Formation (MLLC-6) or Articles of Incorporation (MBCA-6) from the Division of Corporations’ forms page, or use its online services where available.
2. Include the company name, registered agent details as required by 5 M.R.S. 105, and the authorized person or incorporators.
3. Pay $175 for an LLC or $145 for a corporation.
4. Add $50 for 24-hour processing or $100 for same-day service if you need it.

Then adopt an operating agreement (LLC) or bylaws (corporation). Maine doesn’t collect them, but they govern ownership and decisions. Write down who owns what share, how profits are paid out, who can sign for the company, and what happens if an owner wants to leave. For a fuller cost breakdown, see Mainstay’s Maine LLC cost guide.

Getting an EIN

Apply free on the IRS website. Maine Revenue Services, the Department of Labor and your bank will ask for it.

U.S. companies no longer file federal BOI reports; FinCEN’s final rule took effect August 14, 2026.

Registering with Maine Revenue Services

Maine Revenue Services (MRS) registers businesses through the Maine Tax Portal.

• Retailer certificate: if you sell taxable goods or services, you apply for a retailer certificate. According to the MRS Business Guide, you need a separate certificate for each place of business, there’s no fee to register, and certificates don’t expire unless cancelled or revoked.
• Resale certificate: retailers with an active account and at least $3,000 a year in gross sales can qualify for a resale certificate to buy inventory tax-free.
• Withholding: register before your first Maine payroll.
• Unemployment insurance: employers register with the Maine Department of Labor, and workers’ compensation coverage is overseen by the Workers’ Compensation Board.

Who has to register for Maine sales tax?

Anyone making taxable sales from a Maine location registers as a retailer. Out-of-state sellers do too once their sales of goods or taxable services delivered into Maine exceed $100,000 in the previous or current calendar year, according to the MRS Business Guide (revised December 2025). Marketplace facilitators have their own registration rules. If you’re unsure whether a service you provide is taxable, MRS’s sales tax FAQ and instructional bulletins are the place to check before your first sale.

Licenses and permits in Maine

Maine has no general statewide business license. Licensing typically comes from:

• Your town or city: local licenses, zoning approval and building permits, especially for food, lodging and retail locations.
• The Office of Professional and Occupational Regulation: licenses many trades and professions, from electricians and plumbers to real estate brokers.
• Other state agencies: the Bureau of Alcoholic Beverages and Lottery Operations for liquor, and health inspection programs for food and lodging businesses.

Banking, insurance and a website

Open a business bank account in the company’s name with your filed certificate and EIN, and keep business and personal funds apart to protect your liability shield.

Get general liability insurance, add professional liability for service work, and arrange workers’ compensation before you hire. Then claim a domain that matches your name and launch a simple website.

For seasonal businesses in coastal or tourist towns, post your hours and season dates prominently so visitors know when you’re open.

Annual compliance in Maine

• File the annual report between January 1 and June 1 every year, starting the year after you form. The fee is $85 for LLCs and corporations. The report can be filed online with immediate confirmation, or on the preprinted paper form.
• A $50 penalty applies if you miss June 1, and continued non-filing leads to administrative dissolution after notice. Reinstatement costs $150 for missed reports, up to $600.
• If your LLC stops doing business in Maine and has no outstanding Maine debts, you can request a certificate excusing it from the annual report.
• File sales tax and withholding returns with MRS on schedule.

FAQs

Disclosure: We may earn a commission from services recommended on this page.