Massachusetts LLC or Delaware LLC?
If you run your business in Massachusetts, here's what each route costs in state fees.
The short answer
For a business that operates in Massachusetts, forming in Delaware costs about $2,110 more over five years in state fees alone — before paying for a registered agent in Delaware.
Form in Massachusetts
Massachusetts
Certificate of Organization$500
Annual Report$500 / yr
Year one$500
Each year after$500
5-year total$2,500
Form in Delaware, register in Massachusetts
Delaware
Certificate of Formation$110
Annual LLC tax payment (no separate report)$0
LLC annual tax$400 / yr
Massachusetts (foreign registration)
Application for Registration (Foreign LLC)$500
Annual Report$500 / yr
Year one$1,010
Each year after$900
5-year total$4,610
What the fees don't show
- Forming in Delaware while operating in Massachusetts means two sets of reports and two sets of deadlines, adding about $400 a year.
- You need a registered agent with a street address in Delaware. If you don't have one there, that's a paid service every year.
- Out-of-state formation makes the most sense when you raise outside investment, operate in many states, or have a specific legal reason — not as a default.
State fees only, from each state's official fee pages. Not legal or tax advice.