Massachusetts C-Corp Formation

Form Your Massachusetts C Corporation

Build an investor-ready company in the Bay State with the stock structure, board governance, and venture capital access that VCs and institutional investors expect

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Massachusetts state flag

Filed in Massachusetts

The Bay State · MA

Available
  • State filing fee$295
  • Processing time1-2 business days online; ~4-5 business days by mail
  • Our formation feeFree (you pay $100 if you choose a paid plan)
  • Annual report$125/year ($100 if filed electronically) — due Within 2.5 months of fiscal year-end
  • State tax rate8% corporate excise tax
  • Expedited option24 hours (+$20)
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Form your Massachusetts C-Corp — pay only the state filing fee, nothing more.

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What's included

Everything to launch your Massachusetts C-Corp

Free formation means you pay only the $295 state filing fee. All core services are included at no extra charge.

Articles of Organization filing

We prepare and submit your Articles of Organization to the Massachusetts Secretary of the Commonwealth.

Registered agent

Required in Massachusetts — we act as your agent for the first year.

EIN from the IRS

Your federal Tax ID — required to open a US business bank account and file taxes.

Corporate bylaws

Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.

Why Massachusetts?

Benefits of forming an C-Corp in Massachusetts

Massachusetts is a global leader in biotechnology, technology, and education, and its Boston-Cambridge venture ecosystem makes it a natural home for C Corporations raising institutional capital. While costs run higher than in many states, the unmatched access to Harvard and MIT talent and a deep pool of investors who expect the C Corporation structure makes the Bay State ideal for high-growth, fundable startups.

Preferred structure for venture capital and institutional investors who require C Corporation equity

Issue multiple classes of stock and build a clean cap table for priced rounds and SAFEs

Perpetual existence independent of any founder or shareholder

Governed by a board of directors and corporate bylaws that investors expect

Direct access to the world's #1 biotech hub and Boston-Cambridge venture capital

QSBS / Section 1202 benefits may apply to qualifying C Corporation stock

Deep talent pipeline from Harvard, MIT, and top research universities

Clear framework for granting equity, restricted stock, and stock options to employees

Key features of a Massachusetts C-Corp

  • Investor-ready C Corporation structure for VC and institutional funding
  • Stock issuance and cap table support for priced rounds and SAFEs
  • World-class biotech and innovation ecosystem in Boston and Cambridge
  • 8% Massachusetts corporate excise tax plus the 21% flat federal corporate rate
  • Access to top university talent and a leading venture capital market

Major industries in Massachusetts

BiotechnologyTechnologyEducationHealthcareFinancial ServicesDefense
How it works

Form your Massachusetts C-Corp in 6 steps

We handle every step while you stay in the loop. Processing takes 1-2 business days online; ~4-5 business days by mail.

  1. 01

    Choose Your Corporate Name

    Your name must include a corporate designator such as 'Corporation,' 'Incorporated,' 'Company,' 'Limited,' or an abbreviation. Verify availability through the Massachusetts Secretary of the Commonwealth's business search.

  2. 02

    Appoint a Registered Agent

    Massachusetts requires a resident agent with a physical address in the state to receive legal and state documents on the corporation's behalf.

  3. 03

    File Articles of Organization

    Submit your Articles of Organization to the Massachusetts Secretary of the Commonwealth and authorize your shares of stock. The filing fee is $295, and online filing typically processes in 1-2 business days.

  4. 04

    Adopt Bylaws and Appoint Directors

    Hold an organizational meeting to adopt corporate bylaws, appoint your board of directors and officers, and authorize issuance of stock to founders.

  5. 05

    Issue Stock and File 83(b) Elections

    Issue founder shares and set up your cap table. If founders receive restricted stock, each should file an 83(b) election with the IRS within 30 days of receipt.

  6. 06

    Obtain an EIN and Register for Taxes

    Apply for a free federal EIN from the IRS, then register with the Massachusetts Department of Revenue for the corporate excise tax and other applicable taxes.

Costs & filing details

Massachusetts C-Corp costs at a glance

Kicker formation is free — you pay only the required state fees. No hidden charges.

ItemAmount / Detail
State filing fee$295
Kicker formation feeFree (paid plan from $100)
Processing time1-2 business days online; ~4-5 business days by mail
Annual report$125/year ($100 if filed electronically) — due Within 2.5 months of fiscal year-end
Franchise taxNone for LLCs
State tax rate8% corporate excise tax
EIN (federal Tax ID)Free from IRS
Expedited filing24 hours (+$20)
Requirements

Massachusetts C-Corp requirements checklist

Everything you need to form and maintain a Massachusetts C-Corp in 2026.

Formation checklist
  • File Articles of Organization with the Secretary of the Commonwealth ($295)
  • Appoint a resident agent with a physical Massachusetts address
  • Authorize and issue shares of stock to founders and investors
  • Adopt corporate bylaws and appoint a board of directors
  • Obtain an EIN from the IRS
  • File an annual report within 2.5 months of fiscal year-end ($125, or $100 electronically)
  • Register for the Massachusetts corporate excise tax with the Department of Revenue

Filing information

Formation document
Articles of Organization
Filing agency
Massachusetts Secretary of the Commonwealth
Registered agent
Required
Corporate bylaws
Recommended
EIN
Required
Name reservation fee
$30 (60 days)
Pricing

Free formation — pay only the state fee

Kicker formation is free. You pay the $295 Massachusetts state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.

Starter

$0
+ $295 state fee
  • Articles of Organization filing
  • Name availability check
  • Digital document delivery
  • Formation status tracking
Start free

Booster

$100
+ $295 state fee
  • Everything in Starter
  • Registered agent (required in Massachusetts)
  • EIN / Federal Tax ID
  • Expedited processing (1–2 days)
  • Corporate bylaws
  • Priority support
  • Kicker Voice — 3-day free trial
  • Kicker Pay — free for 15 days
Start Booster

Founder

$150
+ $295 state fee
  • Everything in Booster
  • Business mailing address
  • Bookkeeping — 3 months free
  • Dedicated account manager
  • Rush processing
  • Kicker Voice — 6-day free trial
  • Kicker Pay — free for 30 days
Go Founder
Most popular

Kicker

$230
+ $295 state fee
  • Everything in Founder
  • ITIN filing & preparation
  • Same-day priority processing
  • 2nd year annual filing $0
  • Kicker Voice 12-day + Kicker Pay 60 days free
Get Kicker
100% accuracy guaranteeOn-time filing promise30-day money back

Compare all plans on our pricing page.

FAQ

Massachusetts C-Corp questions, answered

Common questions about forming an C-Corp in Massachusetts. Can't find an answer? Talk to our team.

How much does it cost to incorporate a C Corporation in Massachusetts?

The state filing fee for Articles of Organization is $295, paid to the Massachusetts Secretary of the Commonwealth. Our service fee is added on top of the state fee.

How long does it take to form a Massachusetts C Corporation?

Online filings with the Secretary of the Commonwealth typically process in 1-2 business days, while mailed filings take about 4-5 business days.

Why do investors prefer a C Corporation?

Venture capitalists and institutional investors generally require a C Corporation because it can issue multiple classes of stock, supports a clean cap table, and provides the board-and-bylaws governance they expect for priced rounds and SAFEs.

How is a Massachusetts C Corporation taxed?

A C Corporation pays the 21% flat federal corporate income tax, and dividends paid to shareholders are taxed again at the individual level, which is known as double taxation. In Massachusetts, the corporation also pays the 8% corporate excise tax; there is no separate franchise tax, and the state sales tax is 6.25%.

What is the 83(b) election and why does it matter?

If founders or employees receive restricted stock, an 83(b) election lets them be taxed on the value at grant rather than as the shares vest. It must be filed with the IRS within 30 days of receiving the restricted stock, so plan to file promptly after issuing founder equity.

Can my Massachusetts C Corporation qualify for QSBS benefits?

Qualified Small Business Stock under Section 1202 can offer significant tax benefits on the sale of qualifying C Corporation stock, and those benefits may apply to your shares. QSBS rules are detailed and were updated in 2025, so confirm eligibility with a qualified tax advisor.

When is the Massachusetts annual report due?

Massachusetts corporations file an annual report with the Secretary of the Commonwealth within 2.5 months after the close of the corporation's fiscal year. The fee is $125, or $100 when filed electronically.

Does my Massachusetts C Corporation need to file a BOI report?

Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from Beneficial Ownership Information reporting. Only entities formed outside the US and registered to do business in a US state still file.

Official resources

Massachusetts government filing resources

Filing fees for common C-Corp services

Official Massachusetts state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.

Name reservation$30

$30.00 flat for all corporation/entity types.

Certificate of good standing$12

VARIES BY ENTITY TYPE: $12 for a domestic or foreign corporation.

Learn more
Certified copy$7

VARIES BY DOCUMENT: Certified copy of Articles of Organization = $12 flat.

Apostille / authentication$6

$6.00 per document for an apostille (Hague Convention countries) or certification/authentication (non-Hague).

Foreign qualification$400

$400 standard ($375 if filed by fax) confirmed on the official filing-fees page (Foreign and Foreign Professional Corporations - 'Registration in Massachusetts').

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Resale / seller's permitNo fee

No fee to register as a sales/use tax vendor in Massachusetts — MassTaxConnect is DOR's free online application.

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Articles amendment$100

$100.00 minimum per amendment for a domestic business/professional corporation (fee may increase with changes to authorized shares/capital stock).

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Change of registered agent$25

$25 filing fee by mail/in person.

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Reinstatement$100

$100 filing fee for the Application for Reinstatement (corporations administratively dissolved AFTER July 1, 2004).

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Dissolution$100

$100.00 base fee confirmed on the official SEC fee schedule ('Articles of Dissolution — $100.00').

Learn more

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Ready to form your Massachusetts C-Corp?

Formation is free — you pay only the $295 Massachusetts state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in 1-2 business days online; ~4-5 business days by mail.

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