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What Does an LLC Cost in Michigan?

Michigan is $50 to form and $25 a year to keep, with a scheduled drop built into the statute: the annual statement fee falls to $15 for payments after September 30, 2027. A default LLC owes no flat entity level tax, no late penalty attaches to its annual statement, and closing costs a single $10 filing.

By the LLCForming research teamFees checked Nov 8, 2026

Year one: what you pay to exist

Year-one cost in Michigan	Amount
Articles of Organization, LARA Corporations Division	$50
EIN from the IRS	$0
Operating agreement (you write it, not filed)	$0
Resident agent (you or another eligible person serves)	$0
Total state cost, year one	$50

That is the complete required state charge to form. The $50 is fixed in MCL 450.5101(1)(b) and there is no second price for a different channel. Nothing else is owed in the ordinary year one case: no publication, no initial report, and no separate year one annual statement charge distinct from the recurring statement below. Timing decides when the first statement lands. An LLC formed on or before September 30 owes its first annual statement on the next February 15; an LLC formed after September 30 skips that February 15, under section 450.4207(3). One group pays $0 to form: under section 450.5101(7) and (8), the initial Articles fee is waived where a majority of the initial membership interests will be held by veterans, on the affidavit and service record showing the statute requires. The optionals are priced in the statute too. A name reservation is $25, a certificate of assumed name is $25, and a change of resident agent or registered office is $5. Hiring a commercial resident agent service is a market purchase, separate from state charges.

Every year after: the cost of staying alive

Recurring cost in Michigan	Amount
Annual statement, due February 15	$25 through September 30, 2027; $15 if paid after September 30, 2027
State income tax on the LLC itself	$0 for a default flow-through LLC
Corporate Income Tax	6.0%, but only for a taxpayer as defined in section 206.611(5); a default LLC is not one, so it is excluded
Elective flow-through entity tax	Elective and income based, at the section 51 rate; excluded from the flat total
Typical recurring total	$25/yr

The recurring $25 buys a very short filing. The annual statement under section 450.4207(3) contains only the name of the resident agent and the address of the registered office in Michigan, and it is due not later than February 15 of each year. There is no monetary late penalty for a standard LLC. The machinery instead runs through section 450.4207a: after two consecutive missed years the administrator notifies the company, and if all missed statements and fees are not filed within 60 days after the notice is sent, the company is not in good standing. It is then not entitled to a certificate of good standing, its name is available for use by another entity, and the administrator shall not accept any document from it other than a certificate of restoration of good standing. The company remains in existence and may continue to transact business; loss of good standing is not dissolution. Restoration costs $50 plus the back statements and fees, and section 450.4207a states no deadline for filing it. Budget $25 a year, $15 after the September 30, 2027 break, and spend the attention you save on the February 15 date.

What drives the Michigan total, year one vs. later

Michigan's year one is a single statutory filing fee, $50, with no channel split and no stack of mandatory extras, because every fee in the system is set in MCL 450.5101(1) rather than in a schedule that can quietly add charges. Later years cost the annual statement and nothing else flat: $25 per year through September 30, 2027, then $15 for payments after that date, a drop written into section 450.5101(1)(g) itself, so a Michigan page that prints $25 as a permanent figure will become wrong on a date already known. No flat entity tax sits on a default LLC, and no late penalty attaches to a standard LLC's statement. The Michigan total is therefore driven by neglect, not by revenue. Miss statements for two consecutive years, ignore the administrator's notice, and let the 60 day cure window lapse, and the LLC loses good standing; restoring it costs a $50 certificate fee plus every missed statement and fee. Elect the flow-through entity tax, a three tax year commitment, and an income based charge appears, but that is an election, explained below and kept out of the flat total.

The Michigan fees around the formation

Because Michigan prices its filings in MCL 450.5101(1) itself, the whole life cycle can be read off one statute section. These are the lines a Michigan LLC is most likely to meet:

Michigan filing	Fee
Application for reservation of name	$25
Certificate of assumed name (or termination of an assumed name)	$25
Statement of change of registered office or resident agent, or agent resignation notice	$5
Amendment to the articles of organization	$25
Restated articles of organization	$50
Certificate of correction	$25
Foreign LLC certificate of authority	$50
Foreign LLC correcting certificate	$25
Foreign LLC withdrawal	$10
Certificate of restoration of good standing	$50, plus all back statements and fees
Certificate of dissolution	$10

The Michigan taxes that are not in the flat total

A default Michigan LLC is a flow-through entity. MCL 206.701(d) defines that term to include a limited liability company that for the applicable tax year is not taxed as a corporation for federal income tax purposes, so the income is taxed to the members. Section 206.51 sets the tax on the taxable income of every person other than a corporation at 4.25 percent, subject to a revenue growth reduction formula in section 206.51(1)(c) for tax years beginning on and after January 1, 2023; this page cites 4.25 percent as the rate section 51 sets, not as a Treasury confirmed rate for a specific current year. The Corporate Income Tax at 6.0 percent under section 206.623 does not reach a default LLC, because section 206.611(5) defines a CIT taxpayer as a corporation, insurance company, financial institution, or unitary business group.

The elective flow-through entity tax under Part 4 of the Income Tax Act is the Michigan figure kept out of the totals, because it is elective and income based. Under section 206.813, a flow-through entity may elect to file a return and pay the tax, and the election is irrevocable and continues for the next two subsequent tax years, a three tax year commitment in total. Under section 206.815(1), the tax is imposed on the positive business income tax base at the same rate levied under section 51 for that tax year, and under section 206.815(5) it is paid only on the base allocable to members who are individuals, flow-through entities, estates, or trusts. Professional LLCs sit outside the standard picture entirely: a PLLC files an annual report at $50 with a $50 late penalty under section 450.4909, in addition to the annual statement, and none of that applies to an ordinary LLC.

Run your own version, with an optional registered agent added, in the LLC cost calculator. Every state's year-one and recurring totals sit in one table on the national cost hub, and if a service would act as your agent, the registered agent price tracker follows what that costs at each tracked provider. If you would rather a service handled the filing, the services comparison prices that honestly, renewals included.