Corporation formation
Form a Corporation in Massachusetts: Articles of Organization
To form a business corporation in Massachusetts, file Articles of Organization with the Corporations Division under chapter 156D. The fee is $275 for up to 275,000 authorized shares, plus $100 for each additional 100,000 shares or fraction. The articles state the name, the authorized shares and classes, and the incorporators (c. 156D, § 2.02). We prepare and file them from $149 plus the state fee.
Massachusetts fees re-checked against the Massachusetts General Laws and the Corporations Division Filing Fees page: November 11, 2026
Heads up: we are an independent company that prepares and submits Massachusetts filings for owners. We are not the Secretary of the Commonwealth or its Corporations Division, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
- Filed with the Massachusetts Corporations Division
- We track your Massachusetts annual report
- Cited to M.G.L. chapters 156C and 156D
- Talk to a filer: (386) 465-3937
Form a Corporation in Massachusetts: Articles of Organization: the Massachusetts specifics
Authorized shares drive the fee
Up to 275,000 authorized shares costs $275. At 275,001 shares the fee becomes $375, and every further 100,000 shares or part of 100,000 adds $100. Unlike some states, Massachusetts does not raise the annual report fee for a bigger share count.
Check it: Massachusetts Secretary of the Commonwealth, Corporations DivisionName endings (c. 156D, § 4.01)
Corporation, incorporated, company or limited, or an abbreviation such as corp., inc., co. or ltd. A name can be reserved for 60 days for $30, renewable once for another 60 days (§ 4.02).
Check it: M.G.L. c. 156D, § 4.01Board and officers
Each corporation has a board of directors (§ 8.01) and a president, a treasurer and a secretary; one person may hold more than one office (§ 8.40). That lets a single founder run a Massachusetts corporation.
Check it: M.G.L. c. 156D, § 8.40Annual report by March 15 for calendar years
Corporations file within two and a half months after the fiscal year ends (§ 16.22). The report lists directors, officers, the registered agent, the principal office and authorized and issued shares. It is $100 online, $125 on paper, $150 when late.
Check it: M.G.L. c. 156D, § 16.22Optional corporate kit ($79)
Stock certificates, a share ledger, bylaws and minutes in one binder with an embosser seal. Optional and only charged if you add it.
Check it: M.G.L. c. 156D, § 16.01Board, officers and the first meeting
Every Massachusetts corporation has a board of directors (c. 156D, § 8.01) and must have a president, a treasurer and a secretary, and one person may hold all three (§ 8.40). After the articles are filed, the incorporators or initial directors adopt bylaws, elect officers, authorize the issuance of shares and approve opening a bank account.
An annual shareholders meeting is held each year at the time the bylaws fix (§ 7.01). Minutes of these meetings belong in the corporate records kept under § 16.01, with copies kept in Massachusetts.
Source: malegislature.gov
The corporate excise is a separate bill
Filing the articles does not register you for tax. The Department of Revenue collects the corporate excise, which has a $456 minimum each year (c. 63, § 39). Budget for it alongside the $100 annual report when you compare a corporation with an LLC.
If the corporation falls two years behind on its tax returns, the Secretary may dissolve it administratively, and reinstatement then requires a Department of Revenue certificate that the excise is paid (c. 156D, §§ 14.20, 14.22).
Source: malegislature.gov
Form a Corporation in Massachusetts: Articles of Organization: questions
Anything up to 275,000 keeps the formation fee at $275. Founders often authorize 200,000 or 275,000 shares and issue only part of them, leaving room for future investors without an amendment.
Check it: Massachusetts Secretary of the Commonwealth, Corporations DivisionYes. The corporate excise has a $456 minimum each year (c. 63, § 39), filed with the Department of Revenue, separate from the $100 annual report.
Check it: M.G.L. c. 63, § 39Yes. The president, treasurer and secretary offices may be held by the same person (c. 156D, § 8.40).
Check it: M.G.L. c. 156D, § 8.40Yes. Corp USA prepares and submits your Massachusetts filing with the Corporations Division for you. The official state fee is passed through at cost, with our service fee shown separately at checkout, so you never have to work through the state's filing system yourself.
Check it: Massachusetts Secretary of the Commonwealth, Corporations DivisionReady when you are, Massachusetts.
Heads up: we are an independent company that prepares and submits Massachusetts filings for owners. We are not the Secretary of the Commonwealth or its Corporations Division, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.