The cost to form an LLC for a Lowell business starts with the $500 Massachusetts filing fee. Add annual fees, a registered agent, and local Lowell business taxes below.
Last updated: May 2026 · Data: MIT Living Wage Calculator, C2ER, U.S. Census, BLS, IRS, state and city sources
Massachusetts charges a $500 filing fee to form an LLC and a $500 annual report each year. Massachusetts has a flat 5% income tax rate with a 4% surtax on income over $1 million (the 'millionaire tax' approved by voters in 2022). The state has one of the highest LLC filing fees in the nation.
| Cost Item | Amount | When Due |
|---|---|---|
| Massachusetts Filing Fee | $500 | One-time at formation |
| Annual report | $500 | Annually |
| Registered Agent Service | $49 to $300/year | Annually |
| Local Lowell Business License / Tax | Varies by industry | Annually |
| Operating Agreement | $0 to $500 | One-time (recommended) |
| EIN (Federal Tax ID) | Free | One-time (IRS.gov) |
Massachusetts does not levy a local business income tax; businesses pay the state corporate excise or report pass-through income on the owners' returns. Plan for the Massachusetts LLC annual report fee, one of the highest in the nation, on top of the filing fee.
Lowell is a historic mill city on the Merrimack River north of Boston, now anchored by UMass Lowell, a growing technology and defense-electronics base, healthcare, and a diverse immigrant community, with a revitalized downtown built around its industrial heritage.
| Local Metric | Lowell (2026 estimate) |
|---|---|
| Metro population | 115,000 |
| County / jurisdiction | Middlesex County |
| Cost of living index (US avg = 100) | 112 |
| MIT living wage, single adult | $22.00/hour |
| MIT living wage, one earner supporting a family of four | $44.50/hour |
| Applicable minimum wage | $15.00/hour |
| Average rent, 1-bedroom | $1,600/month |
| Average rent, 2-bedroom | $1,950/month |
| Median home price | $460,000 |
| Median household income | $65,000/year |
| Combined sales tax rate | 6.25% |
| Effective property tax rate | 1.2% of value/year |
Local figures are 2026 estimates compiled from the MIT Living Wage Calculator, the C2ER Cost of Living Index, U.S. Census and Zillow housing data, and city and county sources. Verify current figures before relying on them.
The LLC filing fee is set by Massachusetts at $500, since LLCs are formed at the state level. Add the $500 annual report (each year), a registered agent (about $49 to $300/year), and any local Lowell business license or tax. Massachusetts does not levy a local business income tax; businesses pay the state corporate excise or report pass-through income on the owners' returns. Plan for the Massachusetts LLC annual report fee, one of the highest in the nation, on top of the filing fee.
Massachusetts does not levy a local business income tax; businesses pay the state corporate excise or report pass-through income on the owners' returns. Plan for the Massachusetts LLC annual report fee, one of the highest in the nation, on top of the filing fee.
Plan for the $500 annual report, registered agent renewal (about $49/year), and any local Lowell business license or tax. The calculator above totals these for you.
LLCs are registered with the Massachusetts Department of Revenue at the state level, not the city. You then comply with local Lowell requirements such as a business license, zoning, and any city business tax. There is no separate city-level LLC filing.
If your business actually operates in Lowell, forming in Massachusetts is usually simplest. Forming in Delaware or Wyoming while operating in Lowell typically forces you to register as a foreign LLC in Massachusetts anyway, paying fees in both states.