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Michigan LLC Annual Tax & Fee Calculator
Calculate your total costs for forming and maintaining an LLC in Michigan. Lowest filing fee ($50).
Need Registered Agent Service?
Required if no MI address
First Year Total
$75
One-Time Formation Costs
Annual Fees
Very Low Ongoing Costs
Michigan has some of the lowest LLC maintenance costs. Great choice for budget-conscious business owners.
Michigan LLC Key Facts
Important information for Michigan LLC owners
Lowest filing fee ($50)
Low annual fee ($25)
Manufacturing hub
Great Lakes region
Michigan LLC Deadlines & Due Dates
Important dates for Michigan LLC compliance
Annual Tax Due
April 15 (if applicable)
Annual Report
February 15 each year
Processing Time
3-5 business days
Michigan LLC Forms
Required forms for Michigan LLC compliance
Michigan LLC FAQ
Common questions about Michigan LLC taxes and fees
LLC Formation and Annual Costs in Michigan (2026)
Forming an LLC in Michigan requires a $50 filing fee paid to the Michigan Secretary of State. After formation, Michigan LLCs must pay a $25 annual fee for the annual report.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $50 | One-time |
| Annual Report / Annual Fee | $25 | Yearly |
| Registered Agent (optional, if using service) | $125/year | Yearly |
Your total first-year cost (filing fee + annual fee) is approximately $75. Ongoing costs are $25 per year.
Michigan LLC Compliance Requirements
Maintaining your Michigan LLC in good standing requires meeting several compliance obligations.
Annual Report: Michigan LLCs must file an annual report by February 15 each year. The filing fee is $25.
Registered Agent: Every Michigan LLC must maintain a registered agent with a physical address in the state. The registered agent receives legal and tax documents on behalf of the LLC. You can serve as your own registered agent or hire a professional service (typically $125/year).
Operating Agreement: While Michigan does not legally require an operating agreement, having one is strongly recommended. It defines ownership structure, member roles, profit-sharing, and management procedures for your LLC.
EIN (Employer Identification Number): All LLCs with more than one member, or that have employees, need an EIN from the IRS. Single-member LLCs without employees can use their Social Security number but obtaining an EIN is still recommended for banking and tax purposes. Applying is free through the IRS website.
Tax Treatment of Michigan LLCs
Michigan LLCs are classified as pass-through entities for federal tax purposes. A single-member LLC is treated as a disregarded entity (reported on Schedule C of the owner's personal return), while a multi-member LLC is taxed as a partnership (filing Form 1065 with K-1s issued to each member).
Michigan taxes LLC income at the state's flat personal income tax rate of 4.25%. LLC income passes through to members' personal returns and is taxed at this rate. Some Michigan cities (notably Detroit) impose an additional local income tax.
S-Corp Election: Michigan LLCs can elect S-Corp tax status by filing IRS Form 2553. This can reduce self-employment taxes for profitable LLCs by splitting income between a reasonable salary (subject to payroll taxes) and distributions (not subject to SE tax). This election is typically beneficial when your LLC consistently earns over $40,000-$50,000 in annual profit.
Official Michigan Resources
- Michigan LARA
Business filings
- Michigan Treasury
Tax information
Fees are subject to change. This calculator provides estimates based on current Michigan law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.