Michigan LLC Requirements

Updated for 2026 · Official Secretary of State Website

Michigan offers some of the lowest LLC costs in the nation with a $50 filing fee and $25 annual statement. The state's economy has diversified well beyond automotive manufacturing into technology, healthcare, and agriculture. Michigan's fixed February 15 deadline for annual statements makes compliance predictable and easy to calendar.

Filing Fee

$50

One-time state fee

Annual Fee

$25

Per year

Processing

1-5 business days

Online filing

Deadline

February 15

Annual report due

Below Average Cost

Michigan's $50 filing fee and $25 annual statement make it one of the most affordable states for both LLC formation and ongoing maintenance.

Notable Facts About Michigan LLCs

Michigan's combined first-year LLC costs of $75 are among the lowest nationally
The annual statement deadline of February 15 is one of the earliest fixed dates among states
LLCs formed after September 30 get an automatic extension until the following year's deadline
Michigan calls its annual filing an 'Annual Statement' rather than an annual report

Tax Information for Michigan LLCs

Michigan has a flat 4.25% individual income tax rate. LLCs taxed as pass-through entities pay at individual rates. There is no franchise tax for LLCs. Michigan has a 6% state sales tax. Some cities (notably Detroit) impose an additional city income tax.

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with Michigan naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in Michigan.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in Michigan who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the Michigan Secretary of State. This is the official document that creates your LLC.
4

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
5

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
6

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
7

File Annual Reports
Michigan requires periodic reports due by February 15. The filing fee is $25. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $25

Deadline: February 15

Annual statement due by February 15 each year. LLCs formed after September 30 are exempt until the following year's deadline.

Called 'Annual Statement'. $50 late penalty if filed after February 15.

Need a Registered Agent in Michigan?

Every Michigan LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

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

The state filing fee to form an LLC in Michigan is $50 for the Articles of Organization. This cost is below average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in Michigan?

Michigan charges $25 for its periodic reporting requirement, due February 15. Called 'Annual Statement'. $50 late penalty if filed after February 15. Michigan's $50 filing fee and $25 annual statement make it one of the most affordable states for both LLC formation and ongoing maintenance.

How long does it take to form an LLC in Michigan?

Online filing in Michigan typically takes 1-5 business days. You'll need to file Articles of Organization with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in Michigan?

Yes, Michigan requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a Michigan LLC pay?

Does Michigan require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in Michigan. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by Michigan's default LLC laws.