Michigan LLC annual statement: $25 (then $15), due February 15

Last verified 2026-11-03. Official sources linked below; unverified items are labeled.

Short answer. Every Michigan LLC, including a single-member LLC with no revenue, files an annual statement with LARA by February 15 each year. It costs $25 through September 30, 2027 and $15 if paid after that, so from the February 15, 2028 statement. The first is due the year after formation, and an LLC formed after September 30 skips the next February 15. We found no late fee (not verified); the consequence is loss of good standing after two missed years, and restoring costs $50 plus $25 per missing statement. Michigan has no annual LLC tax on a single-member LLC, but it does have a flat 4.25% income tax (2026) on the profit on your own return. A sole proprietor files no annual statement.

Informational only. Not legal or tax advice. Confirmed means read on an official government page on 2026-11-03. Estimates are shown apart and are never added to confirmed totals.

What you must file

Annual statement: every Michigan LLC, and every foreign LLC authorized in Michigan, files an annual statement of its resident agent and registered office each year, even with no revenue, "not later than February 15" (MCL 450.4207(3)). verified
How: online with a MiLogin for Business account at michigan.gov/corpfileonline (MiBusiness Registry Portal). No filing service is needed (LARA FAQ). verified
Fee: $25 through September 30, 2027 and $15 if paid after September 30, 2027 (MCL 450.5101(1)(g)). The LARA FAQ and restoration page still say "$25.00" for each annual statement, so check the amount shown when you file. Our calculator and totals use $25. verified
Late fee: no per-filing late fee or penalty was found in MCL 450.4207, MCL 450.5101 or the LARA FAQ. This is not a statement that none exists, so it is not verified. File by February 15.
Window: the pages read say only "not later than February 15". The date the filing window opens (January 1 is commonly stated) was not found on a page read, so it is not verified.
Professional LLCs (PLLCs) pay different, higher amounts and are not covered here.

When the first one is due

LARA: "Every LLC and PLLC is required to file an annual statement starting the year after formation" (LARA FAQ, verified). But MCL 450.4207(3) says an LLC formed after September 30 "need not file a statement on the February 15 immediately succeeding its formation or authorization" (verified). So:

Formed January 1 to September 30, 2026: first statement due February 15, 2027 ($25). February 15, 2027 is Presidents' Day, a federal holiday, and the calculator moves it to Tuesday, February 16, 2027. The pages read do not say Michigan applies a next-business-day rule, so treat that shift as not verified and file by February 15.
Formed October 1 to December 31, 2026 (for example in November): the February 2027 statement is skipped, and the first is due Tuesday, February 15, 2028 ($15 per statute).
Later statements fall on February 15 each year: Thursday, February 15, 2029 and so on.

What happens if you do not file

An LLC "delinquent for two years in filing annual statements" loses its good standing and "their name becomes available for use by others", after a notice of delinquency and 60 days (LARA: changes to the Limited Liability Company Act, verified). To restore it, LARA says: "The fee for the Certificate of Restoration of Good Standing is $50.00. The fee for each annual statement is $25.00. If the restoration is received February 15 or later, the current year statement is also required with $25.00" (LARA: restore my LLC, verified). Two missed years filed in March would cost $50 + 3 x $25 = $125 at the current figures.

Michigan taxes on a single-member LLC

Michigan charges a flat individual income tax rate of 4.25% for the 2026 tax year (Michigan Treasury notice, April 15, 2026, verified for 2026; later-year rates are not verified). A single-member LLC is disregarded for federal tax, so its profit flows to your own return; the IRS treats it as "disregarded as separate from its owner". Treasury says a disregarded entity for federal purposes is disregarded for the Michigan Corporate Income Tax too (Treasury CIT FAQ, verified), so the only recurring state cost found is the annual statement. No Michigan franchise or net worth tax on a disregarded single-member LLC was found, but that is not verified. Michigan estimated payments are due April 15, June 15, September 15 and January 15, 2027, generally if you expect to owe more than $500 (2026 MI-1040ES, verified for 2026).

What is different for a sole proprietor

A sole proprietor files no LARA annual statement and pays no $50 formation fee. Michigan income tax on the profit is the same flat 4.25% either way. Using a business name other than your own legal name requires a $6 assumed name certificate at the county clerk (MCL 445.1, verified). No state business license or annual state fee for a sole proprietor was found, but that is not verified.

Not covered

City income taxes (Detroit and other Michigan cities levy their own), local licenses and business taxes are not covered here and are not in any total. Michigan sales tax on software or digital products is not computed in the totals and its treatment of remote-access SaaS is not verified. Check with the Michigan Department of Treasury before you sell to Michigan customers.

Sources (read 2026-11-03)

What this page doesn't tell you

Whether you need an LLC yet, your own first deadline, your Michigan income tax bill, or what forming in Wyoming would add. The calculator takes your answers and returns a verdict, your numbers and a dated checklist you can download as a PDF and calendar file.

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Frequently asked

How much is the Michigan LLC annual statement?

$25 through September 30, 2027 and $15 if paid after September 30, 2027, according to MCL 450.5101(1)(g). The statement due February 15, 2027 is $25; the one due February 15, 2028 and later is $15. The LARA FAQ still lists $25. No late fee was found, which is not proof that none exists.

When is the Michigan LLC annual statement due?

February 15 each year. The first one is due February 15 of the year after the LLC is formed, except that an LLC formed after September 30 need not file on the February 15 immediately after its formation. So an LLC formed in November 2026 files its first one by February 15, 2028, and an LLC formed in February 2026 files by February 15, 2027.

What happens if I do not file the annual statement?

An LLC that does not file annual statements for two years is no longer in good standing by operation of law, and its name becomes available for use by others after a notice of delinquency and 60 days. To restore it, the LLC files a $50 Certificate of Restoration of Good Standing with every missing statement at $25 each, plus the current year's statement if filed on or after February 15.

Does Michigan charge a franchise tax or annual LLC tax on a single-member LLC?

No annual LLC tax was found. Michigan Treasury treats a disregarded single-member LLC as disregarded for the Corporate Income Tax. The profit is taxed on the owner's own Michigan return at the flat 4.25% income tax rate for 2026. A franchise tax is not verified either way.

Does a sole proprietor file a Michigan annual statement?

No. The annual statement is a LARA filing for registered entities such as LLCs. A sole proprietor files none, but still pays federal tax and Michigan income tax on the profit, and needs a $6 county clerk assumed name certificate if doing business under a name other than their own.

Does a foreign LLC registered in Michigan also file it?

Yes. A foreign LLC authorized to transact business in Michigan files the annual statement by February 15 each year. Its first is due the year after authorization, and none is due the next February 15 if it was authorized after September 30.

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