Here's what you need in Massachusetts
Official state business portal: Mass.gov business resources. The state's official business pages on Mass.gov explain how to start, register and license a business in Massachusetts. (Not yet verified.)
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| General state business licenseMassachusetts does not appear to have one license for every business, but we could not open an official state page that says so. Check with your city or town hall and the state agency for your trade. | Commonwealth of Massachusetts | Not yet verifiedCheck with the agency | Source | Nov 7, 2026 |
| Form an LLCCertificate of Organization. File a Certificate of Organization with the Secretary of the Commonwealth, Corporations Division. | Secretary of the Commonwealth, Corporations Division | $500 filing fee | Applyat sec.state.ma.usSource | Nov 7, 2026 |
| Business name (DBA)Business certificate (doing business as). If you do business under a name other than your own, file a business certificate with the clerk of each city or town where you have an office, and pay the clerk's filing fee. | City or town clerk | Paid to the city or town clerk | Source | Nov 7, 2026 |
| Sales tax permitSales and use tax registration (vendor certificate). If you sell taxable goods in Massachusetts, apply to the Department of Revenue for a sales and use tax certificate of registration. | Massachusetts Department of Revenue | Fee not published.Ask the agency | Applyat mass.govSource | Nov 7, 2026 |
| Unemployment insurance (once you hire)Unemployment insurance contributions. Employers in Massachusetts must pay unemployment insurance contributions on wages. Contact the Department of Unemployment Assistance to set up your employer account. | Massachusetts Department of Unemployment Assistance (DUA) | You pay tax on wages | Applyat mass.govSource | Nov 7, 2026 |
| Federal tax ID (EIN)Employer Identification Number (EIN). You need an EIN if you have employees or pay certain federal taxes, and banks often ask for one. Apply online with the IRS and you get the number in minutes. | Internal Revenue Service (IRS) | Free | Applyat irs.govSource | Nov 7, 2026 |
Costs after you start
What an LLC in Massachusetts pays or files after it is formed.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| Annual ReportEvery Massachusetts LLC files an annual report with the Secretary of the Commonwealth each year. | Secretary of the Commonwealth of Massachusetts | $500 a year | Applyat sec.state.ma.usSource | Nov 7, 2026 |
Licenses by type of business
State level licenses. Your city or county may add its own permits.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| Hair salon, barber shop or nail salonShop license. Hair salons, barbershops, nail salons and aesthetics shops need a shop license from the state board, and everyone who works on clients there must be licensed. The license is valid only at the address on it. | Board of Registration of Cosmetology and Barbering | Fee not published.Ask the agency | Source | Nov 7, 2026 |
| Child care in your homeFamily child care home license. You need a license from the Department of Early Education and Care to run a family child care home or a large family child care home. | Massachusetts Department of Early Education and Care (EEC) | Fee not published.Ask the agency | Source | Nov 7, 2026 |
| Selling alcohol (bar or restaurant)On premises alcohol license (restaurant or bar). Restaurant and bar alcohol licenses are granted by the licensing board of your city or town and then approved by the state Alcoholic Beverages Control Commission. The local board sets the license fee. | Local licensing authority of your city or town, with approval of the Alcoholic Beverages Control Commission (ABCC) | Set by each city or town | Source | Nov 7, 2026 |
| General contractorHome improvement contractor registration. Contractors who do residential contracting work must register with the Office of Consumer Affairs and Business Regulation before they offer or do the work. | Office of Consumer Affairs and Business Regulation | Fee not published.Ask the agency | Source | Nov 7, 2026 |
| Selling homemade food (cottage food)Residential kitchen permit. Massachusetts lets people make some non hazardous foods at home for sale with a residential kitchen permit from the local board of health. We could not open the official page, so the rules, fee and any sales limit are not yet checked. | Local board of health (rules from the Massachusetts Department of Public Health) | Not yet verifiedCheck with the agency | Source | Nov 7, 2026 |
What is different in Massachusetts
- $500 is the highest LLC filing fee of the 49 states where we verified it.
- Where to file a business name (DBA): If you do business under a name other than your own, file a business certificate with the clerk of each city or town where you have an office, and pay the clerk's filing fee.
- Contractor licensing in Massachusetts: Contractors who do residential contracting work must register with the Office of Consumer Affairs and Business Regulation before they offer or do the work.
- Annual Report: $500 a year. Every Massachusetts LLC files an annual report with the Secretary of the Commonwealth each year.
Steps to start a business in Massachusetts
Pick a structure and register it
Sole owners can start under their own name. To form an LLC, file the Certificate of Organization with the Secretary of the Commonwealth, Corporations Division ($500).
Get a free EIN
Apply on irs.gov. You need it to hire, and banks usually ask for it. Never pay a website for an EIN.
Register your business name
If you trade under a name that is not your legal name, file a DBA with the City or town clerk.
Register for sales tax
If you sell taxable goods or services, get your permit from the Massachusetts Department of Revenue before your first sale.
Get a state license for your type of business
Salons, child care, alcohol, building work and home food each have their own state rules. See the table above.
Check city and county permits
Ask about a local business license, zoning, health and building permits before you sign a lease.
Register as an employer when you hire
Open a state unemployment insurance tax account with the Massachusetts Department of Unemployment Assistance (DUA).
City and county permits
Cities and countys in Massachusetts can require their own business license, zoning approval, health permit or building permit. Rules change from place to place, so ask your city hall and county clerk before you sign a lease. Home businesses often need a home occupation permit.
In the biggest cities, ask these local governments:
- Boston: the city, and Suffolk County. Business Certificate (DBA filing with the City Clerk) (boston.gov), City of Boston (boston.gov)
City rules and fees are not in our guide yet.
Questions about business licenses in Massachusetts
Do I need a business license in Massachusetts?
We have not yet verified this on an official page. Check with the Commonwealth of Massachusetts.
How much is an LLC in Massachusetts?
The Secretary of the Commonwealth, Corporations Division charges $500 filing fee to file the Certificate of Organization. File a Certificate of Organization with the Secretary of the Commonwealth, Corporations Division.
How much does an LLC cost per year in Massachusetts?
Annual Report: $500 a year. Every Massachusetts LLC files an annual report with the Secretary of the Commonwealth each year.
Does an LLC need a business license in Massachusetts?
Yes, if your type of business or your location requires one. Forming an LLC only registers your company with the state; it is not a license. An LLC in Massachusetts still needs any state license for its type of business and any local business license from its city or county.
Do I need a sales tax permit in Massachusetts?
Yes, if you sell taxable goods or services. If you sell taxable goods in Massachusetts, apply to the Department of Revenue for a sales and use tax certificate of registration.
How much is a DBA in Massachusetts?
If you do business under a name other than your own, file a business certificate with the clerk of each city or town where you have an office, and pay the clerk's filing fee. Official fee: Paid to the city or town clerk.
Can I sell homemade food from home in Massachusetts?
We have not yet verified this on an official page. Check with the Local board of health (rules from the Massachusetts Department of Public Health).
Do contractors need a state license in Massachusetts?
Contractors who do residential contracting work must register with the Office of Consumer Affairs and Business Regulation before they offer or do the work.
Do I need an EIN?
You need an EIN if you have employees or pay certain federal taxes, and banks often ask for one. Apply online with the IRS and you get the number in minutes. It is free: never pay a website for an EIN.
Sources
Every fact on this page comes from an official government page, checked on the date shown. Facts we could not confirm are marked Not yet verified and show no number. How we check.
- General state business license Commonwealth of Massachusetts Not yet verified Checked Nov 7, 2026
- Form an LLC Secretary of the Commonwealth, Corporations Division Checked Nov 7, 2026
- Business name (DBA) City or town clerk Checked Nov 7, 2026
- Sales tax permit Massachusetts Department of Revenue Checked Nov 7, 2026
- Unemployment insurance (once you hire) Massachusetts Department of Unemployment Assistance (DUA) Checked Nov 7, 2026
- Hair salon, barber shop or nail salon Board of Registration of Cosmetology and Barbering Checked Nov 7, 2026
- Child care in your home Massachusetts Department of Early Education and Care (EEC) Checked Nov 7, 2026
- Selling alcohol (bar or restaurant) Local licensing authority of your city or town, with approval of the Alcoholic Beverages Control Commission (ABCC) Checked Nov 7, 2026
- General contractor Office of Consumer Affairs and Business Regulation Checked Nov 7, 2026
- Selling homemade food (cottage food) Local board of health (rules from the Massachusetts Department of Public Health) Not yet verified Checked Nov 7, 2026
- Annual Report Secretary of the Commonwealth of Massachusetts Checked Nov 7, 2026
- Federal tax ID (EIN) Internal Revenue Service (IRS) Checked Nov 7, 2026