Michigan Corporation cost
Forming a corporation in Michigan costs $60 in state fees in year one, then about $25 a year to stay in good standing.
Forming a Michigan Corporation
You file Articles of Incorporation for a Profit Corporation (Form 500) with the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division. The state fee is $60. See the official fee.
File it yourself with the state →
Every year after
- Annual Report for Profit Corporations (Form 2500): $25, filed every year. Due: May 15 each year (online filing opens January 15).
- First one: May 15 of the year after incorporation.
- If you're late: Penalty added to the $25 fee: $10 (May 16-31), $20 (June), $30 (July), $40 (August), $50 (September 1 or later), for a maximum total of $75.
- Official report page
State taxes that apply even to a small Corporation
- Corporate Income Tax (CIT): $0 — No minimum or franchise tax. C corporations with gross receipts under $350,000, or with CIT liability of $100 or less, do not file or pay. Above that, the CIT rate is 6% of the apportioned tax base. LLCs taxed as partnerships or disregarded entities are not subject to CIT source
Worth knowing
- An LLC costs $50 to form and $25 a year for the Annual Statement due February 15.
- A profit corporation costs $60 to form (up to 60,000 authorized shares) and $25 a year for the Annual Report due May 15, with late penalties of up to $50 more.
- LLCs formed after September 30 skip the very next February 15 Annual Statement.
- C corporations with gross receipts under $350,000 do not file or pay the Corporate Income Tax.
Registered agent
Michigan requires a registered agent. Michigan calls it a resident agent; must have a registered office street address in Michigan. You can serve as your own agent if you have a qualifying address; paid services usually charge a yearly fee.
| Other filings | State fee | Notes |
|---|---|---|
| Name reservation | $25 | Six months after the month of filing ($25 for an LLC; $10 for a profit or nonprofit corporation); may be re-reserved with a new application |
| DBA / assumed name (state) | $25 | Certificate of Assumed Name (Form 541) filed with LARA: $25 for an LLC, $10 for a corporation. Effective through December 31 of the fifth full calendar year after filing; renewal (Form 542) costs the same. Sole proprietors and general partnerships file with the county clerk |
| Expedited processing | $50 | Formation/qualification documents: $50 (24-hour) or $100 (same day, received by 1 p.m. ET). Existing-entity documents: $100 (24-hour) or $200 (same day). Any document: $500 (2-hour, received by 3 p.m. ET) or $1,000 (1-hour, received by 4 p.m. ET). Charged on top of the filing fee |
| Foreign Corporation registration | $60 | Application for Certificate of Authority to Transact Business (Form 560) |
Fees last checked 2026-10-20 against Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division and the state revenue department. States change fees — confirm on the linked page before you file.
Thinking about forming somewhere else?
If you operate in Michigan, an out-of-state Corporation also has to register here as a foreign entity. See both costs side by side: