Every business corporation organized or doing business in Massachusetts pays the corporate excise each year, and the tax is never less than $456 (c. 63, § 39). It is filed with the Department of Revenue, separately from the $100 annual report filed with the Secretary of the Commonwealth. Missing excise returns for two or more consecutive years can lead to administrative dissolution.
M.G.L. c. 63, § 39Massachusetts Secretary of the Commonwealth, Corporations DivisionM.G.L. c. 156D, § 14.20Massachusetts General Laws chapters 156C, 156D, 180 and 110 and the Corporations Division Filing Fees page reviewed November 11, 2026. Confirm current fees with the Secretary of the Commonwealth before filing.
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
The forks in the road.
Minimum
$456 per year, whichever is greater between the computed excise and the minimum (c. 63, § 39).
M.G.L. c. 63, § 39Who pays
Business corporations organized in Massachusetts, qualified here, or doing business or owning property here.
M.G.L. c. 63, § 39Separate from the report
The $100 annual report goes to the Secretary; the excise return goes to the Department of Revenue.
Massachusetts Secretary of the Commonwealth, Corporations DivisionDissolution risk
Two or more consecutive years of unfiled returns or unpaid taxes under chapters 62C or 63 is a ground for administrative dissolution (c. 156D, § 14.20).
M.G.L. c. 156D, § 14.20Reinstatement needs DOR
Reinstating a dissolved corporation requires a DOR certificate that corporate excise is paid (c. 156D, § 14.22).
M.G.L. c. 156D, § 14.22What to have ready
- Register with DOR after formation
- Set the fiscal year
- Calendar the excise return
- Calendar the annual report
- Budget the $456 minimum
- Keep both filings current
Massachusetts Corporate Excise: The $456 Minimum and How It Fits With the Annual Report
Massachusetts Corporate Excise: The $456 Minimum and How It Fits With the Annual Report
Massachusetts LLC and corporation cost calculator
Corporations Division fee (at cost)
$500.00
Our service fee
$149.00
Agent and kit
$199.00
First-year total
$848.00
Next year the LLC files a $500 annual report on the anniversary of its filing date. When we file online, the Division's electronic processing charge is added at cost as its own line.
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Who the minimum applies to
Chapter 63, § 39 reaches business corporations organized in Massachusetts and those qualified or doing business here, including corporations that own or use property here. The tax is the greater of the computed excise and the minimum, so even a quiet year carries the $456.
Source: malegislature.gov
Planning around two calendars
A calendar-year corporation files its annual report with the Secretary by March 15 and its excise return with DOR on the Department's schedule. Missing either for two consecutive years is a ground for administrative dissolution, so keep both on the same list.
Source: malegislature.gov
Comparing with an LLC
An LLC taxed as a partnership or disregarded entity does not pay the corporate excise but pays $500 a year to the Secretary. A corporation pays $100 online plus at least $456. On state costs alone the two are close; income tax treatment usually decides.
Source: www.sec.state.ma.us
Reinstatement and taxes
A corporation dissolved for tax reasons must show DOR's certificate that the excise is paid before the Secretary will reinstate it (c. 156D, § 14.22). Clearing the tax account first saves a round trip.
Source: malegislature.gov
Massachusetts law and Corporations Division rules behind this.
| Topic | Massachusetts rule | Where it comes from |
|---|---|---|
| Minimum | $456 per year, whichever is greater between the computed excise and the minimum (c. 63, § 39). | M.G.L. c. 63, § 39 |
| Who pays | Business corporations organized in Massachusetts, qualified here, or doing business or owning property here. | M.G.L. c. 63, § 39 |
| Separate from the report | The $100 annual report goes to the Secretary; the excise return goes to the Department of Revenue. | Massachusetts Secretary of the Commonwealth, Corporations Division |
| Dissolution risk | Two or more consecutive years of unfiled returns or unpaid taxes under chapters 62C or 63 is a ground for administrative dissolution (c. 156D, § 14.20). | M.G.L. c. 156D, § 14.20 |
| Reinstatement needs DOR | Reinstating a dissolved corporation requires a DOR certificate that corporate excise is paid (c. 156D, § 14.22). | M.G.L. c. 156D, § 14.22 |
Related Massachusetts reading.
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.
What Massachusetts owners ask us
The excise is the greater of the computed amount and $456, so a corporation with no income generally owes the minimum. Ask your accountant about short first years.
M.G.L. c. 63, § 39Only if they elect to be taxed as corporations.
M.G.L. c. 63, § 39No. The Department of Revenue collects it.
M.G.L. c. 63, § 39Yes. Corp USA prepares and submits your Massachusetts filing with the Corporations Division for you. The state fee is passed through at cost and our service fee is shown separately at checkout, so you never have to work through the state's filing system yourself.
Massachusetts Secretary of the Commonwealth, Corporations Division