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Last Updated on Oct 25, 2026

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

In Michigan, business entities are registered with the Department of Licensing and Regulatory Affairs (LARA) rather than a Secretary of State. To start a business in Michigan, file Articles of Organization for an LLC ($50) or Articles of Incorporation (from $60) on LARA’s MiBusiness Registry Portal, get an EIN, register with the Department of Treasury on Michigan Treasury Online (MTO), and check local licensing. LLCs then file a $25 annual statement by February 15 each year.

Michigan replaced its old online filing system with the MiBusiness Registry Portal in June 2025, so older guides that mention CID and PIN numbers are out of date. Facts below are current as of October 2026.

Updated October 2026.

Here are our top picks for forming a business in Michigan, ranked. Mainstay Filing comes first for its flat yearly price; the two Michigan registered agent services below it are options if you only need an agent.

RankProviderBest forPriceWhat’s included
1Mainstay FilingForming an LLC with the agent, EIN and annual report included$199/year + state fee at costLLC formation filing, registered agent for the year, EIN application, annual report preparation and filing
2MI Registered Agent.orgMichigan registered agent service only$99/year$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
3Michigan Registered Agent.coMichigan registered agent service only$99/yearin-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online

1. Mainstay Filing

Mainstay Filing is our top pick in Michigan. 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. MI Registered Agent.org

MI Registered Agent.org is a Michigan 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. Michigan Registered Agent.co

Michigan Registered Agent.co is a Michigan 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.

ItemMichigan, October 2026
Filing agencyDepartment of Licensing and Regulatory Affairs (LARA), Corporations Division
LLC Articles of Organization (CSCL/CD-700)$50
Articles of Incorporation (CSCL/CD-500)From $60 ($10 filing fee plus an organization fee that rises with authorized shares)
LLC annual statement$25, due February 15; online only
Corporation annual report$25, due May 15
Late penalty$10 per month, up to $50
Change of resident agent (CSCL/CD-520)$5
Online systemMiBusiness Registry Portal
  • Sole proprietorship: no LARA filing and no liability protection; file an assumed name with your county clerk if you use a brand.
  • General partnership: also no LARA formation; partners share liability.
  • LLC: $50 to form, $25 a year, and liability protection. Professional LLCs file different forms and a $75 annual report.
  • Corporation: from $60 to form (for up to 60,000 authorized shares), a $25 annual report each May, and formal governance.

With low fees across the board, Michigan owners usually choose between an LLC and a corporation on tax and ownership grounds. Our Michigan LLC guide walks through the Articles of Organization.

What does year one cost?

A standard LLC pays $50 to form. If you organize after September 30, you skip the February 15 immediately following and file your first $25 annual statement the year after, so many new LLCs pay only $50 to LARA in their first year. Optional expedited service ranges from $50 for 24-hour handling to $1,000 for one-hour service. Local licenses and any assumed name filings are extra.

Forming a Michigan company from out of state

Michigan doesn’t require members, managers or incorporators to live in the state. What you do need is a Michigan registered office and resident agent. If you’ll run the company from another state, check whether that state requires you to register it as a foreign entity too, since that adds a second set of fees and reports.

Search LARA’s business entity records on the MiBusiness Registry Portal. A Michigan LLC name must include “limited liability company,” “L.L.C.” or “LLC,” and corporations need “corporation,” “company,” “incorporated,” “limited” or an abbreviation. Our Michigan business name search guide has more on searching.

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

Assumed names in Michigan

Sole proprietors and general partnerships file assumed names with the county clerk where they do business. LLCs and corporations that want to operate under another name file a certificate of assumed name with LARA.

Michigan uses the term resident agent. Under MCL 450.4207, an LLC must keep a registered office in Michigan and a resident agent whose business office or residence matches it. The agent can be an individual Michigan resident or a domestic or authorized foreign corporation or LLC. Someone has to be available at the address to accept legal papers during business hours; P.O. boxes and virtual offices don’t qualify.

An owner who lives in Michigan can serve as the resident agent. If you’d rather keep your address private, Mainstay Filing includes a resident agent for the first year with its formation service. Changing the agent or office costs $5 (form CSCL/CD-520), or you can update it on your annual statement. Our Michigan registered agent guide explains more.

  1. Create a MiLogin for Business account and sign in to the MiBusiness Registry Portal.
  2. Choose Articles of Organization (LLC, form 700) or Articles of Incorporation (corporation, form 500).
  3. Enter the name, resident agent and registered office, and the organizer or incorporators; corporations also state authorized shares.
  4. Pay the fee: $50 for an LLC, or $60 and up for a corporation, plus any optional expedite.

Then adopt an operating agreement or bylaws. Michigan doesn’t collect them, but they set out ownership and decision-making. Your Articles and annual statements become public records, so decide early which address you want associated with the business. For a full cost breakdown, see Mainstay’s Michigan LLC cost guide.

Apply free on the IRS website. Michigan’s Treasury registration requires a federal EIN for online eRegistration, and the EIN becomes your Treasury business account number.

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

Michigan Treasury handles sales, use and withholding taxes through Michigan Treasury Online (MTO).

  • How to register: log in to MTO with MiLogin for Business and choose Start a New Business (E-Registration). According to Treasury, eRegistration is authenticated within 10 to 15 minutes; mailing Form 518 takes four to six weeks.
  • Sales tax license: businesses selling taxable goods register for a sales tax license, which Treasury says can arrive in as little as seven business days after online registration.
  • Withholding: register before your first Michigan payroll; many Michigan cities also levy a local income tax employers may need to withhold.
  • Unemployment insurance: registration runs through the Unemployment Insurance Agency’s system, which is linked to Treasury’s e-Registration.

Michigan has no general statewide business license. Requirements depend on your activity and location:

  • Cities, townships and counties: local business licenses, zoning approvals and building permits.
  • LARA licensing bureaus: occupational and professional licenses for builders, electricians, cosmetologists, real estate agents and many more.
  • Other agencies: the Michigan Liquor Control Commission for alcohol and the Department of Agriculture and Rural Development for food establishments.

Open a business bank account with your filed Articles and EIN, and keep business and personal funds separate to protect your liability shield. Set up bookkeeping from the first transaction so sales tax returns, withholding and the annual statement are easy to keep current.

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Since LARA mails the annual statement reminder to your resident agent’s address, make sure whoever receives mail there knows to pass it along before February 15 each year.

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  • LLCs file the annual statement by February 15 each year on the MiBusiness Registry Portal; paper forms are no longer accepted. The fee is $25, and LARA mails a pre-printed reminder about 90 days ahead.
  • Corporations file their annual report by May 15 ($25).
  • Late filings add $10 a month, up to $50. An LLC that stays delinquent for two consecutive years loses good standing and may be dissolved; restoration costs about $50 plus every missed statement.
  • Veteran-owned LLCs may qualify to file the annual statement for free with a fee waiver request.
  • File sales and withholding returns on MTO.

How much does it cost to start an LLC in Michigan?

Filing Articles of Organization (form CSCL/CD-700) with LARA costs $50, according to LARA’s filing fee schedule. Michigan LLCs then file a $25 annual statement by February 15 each year. LLCs organized after September 30 don’t file on the February 15 immediately following, so their first statement comes the next year.

When is the Michigan LLC annual statement due?

Michigan LLCs file the annual statement by February 15 each year on the MiBusiness Registry Portal. The fee is $25, and late filings add $10 a month up to $50. LLCs organized after September 30 skip the first February 15 and file the following year.

What is the MiBusiness Registry Portal?

It’s LARA’s online business filing system, launched in June 2025 to replace the older filing system. You use it to form an LLC or corporation, file annual statements and reports, and make changes. It requires a MiLogin for Business account, and the old CID and PIN numbers no longer work.

Who can be a resident agent in Michigan?

Under MCL 450.4207, a Michigan resident agent can be an individual Michigan resident or a domestic or authorized foreign corporation or LLC, with a business office or residence at the registered office address. Someone must be available there to accept papers. Changing the agent costs $5.

How do I register for Michigan business taxes?

Register online through Michigan Treasury Online by choosing Start a New Business (E-Registration). Treasury says online registrations are authenticated within 10 to 15 minutes and a sales tax license can arrive in as little as seven business days. You need a federal EIN to register online; paper Form 518 takes four to six weeks.

When do Michigan corporations file their annual report?

Michigan for-profit corporations file their annual report with LARA by May 15 each year, and the fee is $25. Corporations formed between January 1 and May 15 don’t file for that first calendar year. Late reports add $10 a month, up to $50, and the report is filed online through the MiBusiness Registry Portal.

Does Michigan offer any annual fee waivers?

Yes, for some veterans. LARA allows veteran-owned LLCs that qualify to file the annual statement free of charge by submitting proof of veteran status with a fee waiver request. Check LARA’s current requirements before you file to confirm eligibility.

Where do I file a DBA in Michigan?

Sole proprietors and general partnerships file an assumed name certificate with the county clerk in the county where they do business. LLCs and corporations that want to use another name file a certificate of assumed name with LARA instead.

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