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Massachusetts LLC vs Delaware LLC with Massachusetts registration

Forming in Massachusetts costs $500; forming in Delaware costs $110 and then Massachusetts charges $500 to register it, so $610 to start.

Line by line

State feeLLC formed in MassachusettsLLC formed in Delaware, registered in Massachusetts
Formation in DelawareNone$110
Formation in Massachusetts$500None
Massachusetts foreign registrationNone$500
Delaware yearly filing, two yearsNone$800
Massachusetts yearly filing, two years$1,000$1,000
Two years of state fees$1,500$2,410

Over two years the Delaware route costs $910 more in state fees than forming at home.

State income, franchise and gross-receipts taxes are separate, are not in these totals and are the same or similar on both routes.

If you register in Massachusetts

Mainstay Filing prepares the Massachusetts registration (Foreign Limited Liability Company Application for Registration (General Laws Chapter 156C, Section 48)) for $199 plus the state fee, with the registered agent included for the first year. The 3 services we rank for Massachusetts are on the Massachusetts page.

Where the numbers come from

Delaware: formation and yearly filing from Delaware’s own pages. Massachusetts: foreign registration and yearly filing from the Massachusetts Secretary of the Commonwealth, Corporations Division and the sources on the Massachusetts page.