How to Start an LLC in Michigan
Michigan is one of the low-cost states: $50 to file, a $25 annual statement, and no franchise tax. The current wrinkle is the portal itself, since Michigan retired its long-running COFS system in 2025 for the new MiBusiness Registry, so a lot of older walkthroughs point you at the wrong place. Expedited tiers exist if you are in a hurry, starting at $50 for 24-hour service.
How much does an LLC cost in Michigan?
The mandatory state cost is $50 to file, plus a annual report of $25. Here is the full mandatory-fee picture over a five year horizon, from the same verified state data behind our LLC cost calculator:
| When | What | State fee |
|---|---|---|
| Year 0 | Formation filing | $50 |
| Year 1 | Report (annual) | $25 |
| Year 2 | Report (annual) | $25 |
| Year 3 | Report (annual) | $25 |
| Year 4 | Report (annual) | $25 |
| Year 5 | Report (annual) | $25 |
| 5-year total | mandatory state fees only | $175 |
Report timing: February 15. Optional costs (a registered agent service, expedited handling, name reservation) come on top of these mandatory fees, and formation-service packages are separate from state fees entirely.
The steps, Michigan edition
Clear the name
Search the state's registry via MiBusiness Registry (MiLogin for Business). The name needs a designator: Limited Liability Company, LLC, L.L.C., LC, or L.C.. Reservation, if you want it: $25, holds the name six months.
Line up the registered agent
An in-state street address that can receive legal papers during business hours; you can serve yourself or pay a service. Michigan calls the role a resident agent. It needs a Michigan street address that can accept legal papers during business hours; a P.O. box alone will not do. The rules and tradeoffs are in our registered agent guide.
File the formation document
$50 (Articles of Organization (Form CSCL/CD-700), filed with LARA's Corporations Division). Processing: Standard online filings run a few business days as of mid-2026. Michigan replaced its old COFS system with the MiBusiness Registry Portal in 2025, so older guides pointing at COFS are out of date.
Faster options:
- 24-hour: $50
- Same-day, 2-hour (received by 3:00 pm ET): $500
- 1-hour: $1,000
Get the EIN, free
Minutes at irs.gov, no charge, no service needed.
Adopt an operating agreement and open the bank account
Not filed with the state, but banks ask for the agreement, and the separate account is what keeps the liability protection real. The general playbook is in our six-step guide.
Calendar the recurring obligations
A $25 annual statement, due February 15 each year.
Michigan taxes and recurring costs, straight
No franchise tax
Michigan does not levy a franchise tax on LLCs. The $25 annual statement due February 15 is the only recurring state filing with the Corporations Division.
Flat state income tax
By default an LLC's profits pass through to the owners and are taxed on the Michigan individual return at the state's flat income tax rate; the LLC files no separate state income tax.
For the raw fee lines next to every other state, see the 50-state cost table or run your numbers in the LLC cost calculator.
MI specifics most guides skip
- Agent procedure: Michigan calls the role a resident agent. It needs a Michigan street address that can accept legal papers during business hours; a P.O. box alone will not do.
Thinking about using a formation service?
Every service pays Michigan's same state fees. We compare what they charge on top, and what the $0 tiers actually include.
See the comparisonMichigan LLC questions, answered
How much does an LLC cost in Michigan?
$50 to file the Articles of Organization, then a $25 annual statement due February 15 each year. There is no franchise tax, so the $25 a year is the entire recurring state cost for most small LLCs.
How long does a Michigan LLC take?
Standard online filings run a few business days as of mid-2026. Paid expedite is available: $50 for 24-hour, $500 for 2-hour, and $1,000 for 1-hour service.
What happened to Michigan's COFS filing system?
Michigan replaced the old Corporations Online Filing System (COFS) with the MiBusiness Registry Portal in 2025, accessed through MiLogin for Business. Older guides that send you to COFS are pointing at a retired system.
When is the Michigan annual statement due?
February 15 every year, at $25. It is the annual filing that keeps the LLC in good standing with LARA's Corporations Division.
Other states: Arizona · California · Colorado · Delaware · Florida · Georgia · Illinois · Nevada · New York · North Carolina · Ohio · Pennsylvania · Texas · Virginia · Washington · Wyoming
Sources
- Michigan LARA: Corporations Division
- Michigan LARA: annual reports and statements
- Michigan LARA: business forms
General educational information, not legal or tax advice. Fees, processing times, and rules change; the figures here were verified against official Michigan sources in July 2026, and processing times especially move. Confirm with the state before filing, and consult a professional about your situation.