Is it cheaper to form an LLC in Louisiana or Maine?

Louisiana is cheaper at formation ($100) than Maine ($175). Ongoing costs are also different: $130 vs $185 per year. Total over three years: $490 vs $730.

Can I form an LLC in Louisiana if I live in Maine?

Yes, but your Maine business will almost certainly need to register as a foreign LLC in Maine too, which means paying Maine's foreign registration fee and any ongoing Maine obligations on top of the Louisiana ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.

How long does it take to form an LLC in Louisiana vs Maine?

Louisiana online: 5 business days; Maine online turnaround varies. Louisiana offers paid expedite from $30. Maine offers paid expedite from $50.

Which state has lower taxes for an LLC, Louisiana or Maine?

Louisiana: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax. Maine: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax.

Do both states require a registered agent?

Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. Louisiana and Maine both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.

Do I need a written operating agreement in Louisiana or Maine?

Maine requires LLCs to adopt a written operating agreement by statute. Louisiana treats it as strongly recommended rather than required. In practice, any LLC with more than one member, or any LLC planning to preserve its liability shield, should have a written agreement regardless of which state it's formed in.

Which state should I pick if I run an online business from home?

Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in Louisiana or Maine to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.

Louisiana vs Maine LLC comparison

Louisiana charges $100 to form an LLC; Maine charges $175. Day-one sticker price is only part of the story, since most of the real cost comes from the annual obligations that stack up each year you keep the LLC open.

Over a rolling three-year window, Louisiana runs about $240 less in total state fees than Maine. Whether that gap matters depends on whether you actually operate in one of these states or are weighing a non-resident filing.

On speed, Louisiana typically clears standard online filings faster than Maine. Both states offer expedited tiers at an additional cost for filers on tight timelines.

For most small operators the choice is not really between these two states at all. It is between forming where the business actually operates and trying to route through a non-resident filing. The data below shows what each option actually costs.

Formation filing fee

Louisiana $100

Maine $175

Louisiana saves $75

Year 1 total estimate

Louisiana $230

Maine $360

Louisiana saves $130

Ongoing per year

Louisiana $130

Maine $185

Louisiana saves $55

3-year total

Louisiana $490

Maine $730

Louisiana saves $240

Key differences at a glance

Louisiana costs $75 less to form ($100 vs $175).
Louisiana is $55 per year cheaper to maintain ($130 vs $185).
Maine requires LLCs to adopt a written operating agreement by statute. The other state treats it as recommended rather than required.

Where each state fits

For most filers, forming in the state you actually operate from is the right call. The side-by-side below shows where the two states meaningfully diverge.

What each state offers that the other does not

Only Louisiana

Online filing
Operating agreement not statutorily required

Both states

Paid expedited tier
No entity-level franchise or LLC tax
No publication requirement

Three-year cost, side by side

Rough estimate of the state-facing cost to form and keep an LLC through three years. Both totals include a $100 per year registered-agent estimate.

Louisiana Maine

Year 1

$230

$360

Year 2

$360

$545

Year 3

$490

$730

Running total includes the one-time filing fee and annual ongoing costs (report fee or franchise tax plus a $100/year registered agent estimate).

What it costs under your specific situation

The table below runs the same LLC through four common scenarios. "Non-resident" rows assume a typical home-state foreign LLC registration adds about $200 per year of stacked cost; the real number depends on which state you live in and ranges from $50 to over $800 depending on jurisdiction.

Scenario	Year 1	Each year after	3-year total
You live in Louisiana, business operates there No foreign LLC registration needed. You pay Louisiana fees only.	$230	$130	$490
You live in Maine, business operates there No foreign LLC registration needed. You pay Maine fees only.	$360	$185	$730
Non-resident forming in Louisiana with operations elsewhere You pay Louisiana's fees plus a typical home-state foreign LLC registration of about $200 per year.	$430	$330	$1,090
Non-resident forming in Maine with operations elsewhere You pay Maine's fees plus a typical home-state foreign LLC registration of about $200 per year.	$560	$385	$1,330

Louisiana vs Maine: full comparison

Dimension	Louisiana	Maine
Online filing Can you file the formation document online?	Yes	No
Online approval time Standard, non-expedited	5 business days	Varies
Expedited option Paid fast-track filing	$30	$50
Annual report Required in addition to tax	Required, $30	Required, $85
State-imposed annual tax Franchise, privilege, or LLC tax minimum	None	None
State income tax On pass-through LLC income at member level	Yes	Yes
Publication requirement Newspaper publication after formation	No	No
Operating agreement Required by state statute	Recommended, not required	Required by statute
Foreign LLC fee Cost to register as a foreign LLC in this state	$150	$250
State sales tax General statewide rate	5.0%	5.5%

Taxes in Louisiana and Maine

How each state handles entity-level tax on LLCs. Pass-through classification means member-level income tax also applies at each member's residence state.

Louisiana tax

No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 5.5%.

Maine tax

No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 8.9%.

Ongoing compliance

The recurring filings each state requires after formation.

Louisiana

Annual report $30, due on your anniversary month. Registered agent required in Louisiana.

Maine

Annual report $85, due 06/01 each year. Registered agent required in Maine.

Formation process, side by side

What actually happens from the moment you start filing to the moment you're in good standing. Use this as a checklist.

Louisiana

Check business-name availability on the Louisiana entity search.
Appoint a registered agent with a physical Louisiana street address.
File Articles of Organization (Form 365) for $100.
Wait for approval. Online typically 5 business days. Paid expedite from $30.
Adopt an operating agreement (recommended, not required by Louisiana statute).
Apply for a federal EIN (free from the IRS).
Open a business bank account to separate personal and business finances.
File your first annual report and pay $30 when it comes due.

Maine

Check business-name availability on the Maine entity search.
Appoint a registered agent with a physical Maine street address.
File Certificate of Formation (Form MLLC-6) for $175.
Wait for approval. Paper-only processing. Paid expedite from $50.
Adopt a written operating agreement (statutorily required in Maine).
Apply for a federal EIN (free from the IRS).
Open a business bank account to separate personal and business finances.
File your first annual report and pay $85 when it comes due.

Before you pick either state

A few things that apply no matter which state you choose. These trip up enough first-time filers that they're worth stating explicitly.

Registered agent is non-negotiable. Both Louisiana and Maine (and every other US state) require every LLC to designate a registered agent with a physical street address in the state of formation. You can serve as your own agent if you live in the state; otherwise a commercial agent runs $50 to $125 per year. Using your own home address makes it part of the public record.

Forming elsewhere does not escape your home state's tax. If you live and operate a business from your home state, forming the LLC in Louisiana or Maine does not avoid your home state's income tax. The moment you transact business at home, your home state requires a foreign LLC registration, and state tax liability follows your residence regardless of where the entity sits on paper.

EIN applications are free. The IRS issues Employer Identification Numbers directly at no cost. Any service charging you to "get your EIN" is reselling a free form submission. Single-member LLCs with no employees technically don't need one for federal tax, but nearly every bank requires an EIN to open a business account.

Operating agreement matters more than the state you pick. A well-drafted operating agreement governs member ownership, management, profit splits, buy-sell terms, and dissolution. Without one, your LLC runs on the state's default rules, which are rarely what you want. California, Maine, Missouri, and New York require a written one by statute; every other state treats it as strongly recommended.

Agency contacts

Louisiana Secretary of State, Commercial Division

Website: www.sos.la.gov/Pages/default.aspx
Phone: (225) 925-4704
Mail: Commercial Division, Louisiana Secretary of State, P.O. Box 94125, Baton Rouge, LA 70804-9125
Office: 8585 Archives Ave., Baton Rouge, LA 70809
Hours: 8:00 AM to 4:30 PM Central, Monday to Friday

Maine Secretary of State, Bureau of Corporations, Elections and Commissions, Division of Corporations

Website: www.maine.gov/sos/corporations-commissions
Phone: (207) 624-7752
Email: CEC.Corporations@maine.gov
Mail: Division of Corporations, 101 State House Station, Augusta, ME 04333-0101
Office: Burton M. Cross Building, 111 Sewall Street, 4th Floor, Augusta, ME 04330
Hours: Office hours 8:00 AM to 5:00 PM Eastern, Monday to Friday. Customer service telephone hours 10:00 AM to 5:00 PM.

Louisiana Department of Revenue

Website: revenue.louisiana.gov
Phone: (855) 307-3893
Mail: 617 North Third Street, Baton Rouge, LA 70802
Hours: 8:00 AM to 4:30 PM Central, Monday to Friday

Maine Revenue Services

Website: www.maine.gov/revenue
Phone: (207) 624-9595
Mail: Maine Revenue Services, P.O. Box 1060, Augusta, ME 04332-1060
Office: 51 Commerce Drive, Augusta, ME 04330
Hours: 8:00 AM to 5:00 PM Eastern, Monday to Friday

Frequently Asked Questions

Is it cheaper to form an LLC in Louisiana or Maine?

Louisiana is cheaper at formation ($100) than Maine ($175). Ongoing costs are also different: $130 vs $185 per year. Total over three years: $490 vs $730.
Can I form an LLC in Louisiana if I live in Maine?

Yes, but your Maine business will almost certainly need to register as a foreign LLC in Maine too, which means paying Maine's foreign registration fee and any ongoing Maine obligations on top of the Louisiana ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.
How long does it take to form an LLC in Louisiana vs Maine?

Louisiana online: 5 business days; Maine online turnaround varies. Louisiana offers paid expedite from $30. Maine offers paid expedite from $50.
Which state has lower taxes for an LLC, Louisiana or Maine?

Louisiana: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax. Maine: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax.
Do both states require a registered agent?

Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. Louisiana and Maine both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.
Do I need a written operating agreement in Louisiana or Maine?

Maine requires LLCs to adopt a written operating agreement by statute. Louisiana treats it as strongly recommended rather than required. In practice, any LLC with more than one member, or any LLC planning to preserve its liability shield, should have a written agreement regardless of which state it's formed in.
Which state should I pick if I run an online business from home?

Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in Louisiana or Maine to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.

Full state guides

LouisianaOpen Louisiana LLC guide →
MaineOpen Maine LLC guide →

More Louisiana and Maine comparisons

More Louisiana vs ...

More Maine vs ...

Sources

Filing fee: www.sos.la.gov/BusinessServices/FileBusinessDocuments/GetFormsandFeeSc… · verified April 21, 2026
Louisiana Secretary of State Get Forms and Fee Schedule page: Articles of Organization for Domestic LLC (Form 365) filing fee is $100. The Articles must be accompanied by an Initial Report (Form 973). Form must be notarized per La. R.S. 12:1301. Credit card payments carry an additional $5 statutory convenience fee.
Expedited filing: www.sos.la.gov/BusinessServices/FileBusinessDocuments/Pages/default.as… · verified April 21, 2026
Louisiana Secretary of State expedited service: Expedite $30 (24-hour processing) or Priority Expedite $50 (2-4 hour processing). Fees are in addition to the $100 filing fee. We report the cheaper Expedite tier ($30, 24 hours) as the default expedited option.
Annual report fee: www.sos.la.gov/BusinessServices/FileBusinessDocuments/GetFormsandFeeSc… · verified April 21, 2026
Louisiana Secretary of State fee schedule: Domestic Limited Liability Company Annual Reports fee is $30. Due annually on the LLC's anniversary date. Credit card payments subject to a $5 convenience fee.
Franchise tax: revenue.louisiana.gov/tax-education-and-faqs/faqs/corporation-income-f… · verified April 21, 2026
Louisiana Department of Revenue FAQ confirms default-classified LLCs are not subject to Louisiana corporation franchise tax. Per Act 12 of the 2016 First Extraordinary Session and La. R.S. 47:601, franchise tax applies to LLCs only if the LLC is taxed as a C-corporation federally and is not eligible to make an S election. A default partnership-taxed LLC or single-member disregarded LLC owes no franchise tax. Louisiana Act 11 of the 2024 Third Extraordinary Session further repealed corporation franchise tax entirely for periods beginning on or after January 1, 2026.
Operating agreement requirement: legis.la.gov/legis/Law.aspx?d=108568 · verified April 21, 2026
Louisiana Revised Statutes Title 12, Chapter 22 (Limited Liability Company Law), including La. R.S. 12:1301 and 12:1319, permits but does not require a written operating agreement. Recorded as not required.
Foreign LLC registration fee: www.sos.la.gov/BusinessServices/FileBusinessDocuments/GetFormsandFeeSc… · verified April 21, 2026
Louisiana Secretary of State fee schedule: Application of Foreign Limited Liability Company (Form 972) filing fee is $150. Credit card payments subject to $5 convenience fee.
Publication requirement: legis.la.gov/legis/Law.aspx?d=108568 · verified April 21, 2026
Louisiana LLC statute (La. R.S. 12:1301 et seq.) contains no newspaper publication requirement for LLC formation. The Articles of Organization must be notarized but not published.
Business name search: coraweb.sos.la.gov/commercialsearch/commercialsearch.aspx · verified April 21, 2026
Louisiana Commercial Division business filings search (CORA). Name reservations are filed separately for a $25 fee per Form 398.
Sales tax rate: revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/what-is-th… · verified April 21, 2026
Louisiana Department of Revenue FAQ 'What is the sales tax rate in Louisiana?' confirms the statewide sales and use tax rate is 5.00% as of January 1, 2025 (increased from 4.45% prior, under Act 11 of 2024 Third Extraordinary Session). Local parish and municipal sales taxes stack on top.
Corporate income tax rate: revenue.louisiana.gov/businesses/business-taxes/coporate-income-franch… · verified April 21, 2026
Louisiana corporation income tax historically had graduated rates topping at 7.5% for periods beginning on or after January 1, 2022 (3.5% / 5.5% / 7.5%). Louisiana Act 11 of the 2024 Third Extraordinary Session replaced the graduated rates with a flat 5.5% corporate income tax effective for tax years beginning on or after January 1, 2025. Reported here as the current top/flat rate of 5.5%.
Filing fee: www.maine.gov/sos/corporations-commissions/i-need-a-business-form/limi… · verified April 21, 2026
Maine Secretary of State LLC Forms page: Certificate of Formation (Form MLLC-6) filing fee is $175. Current processing time published as 35 to 40 business days for routine filings. Maine does not offer online formation filing; Form MLLC-6 is mail-in only.
Expedited filing: www.maine.gov/sos/sites/maine.gov.sos/files/content/assets/250c200-4.d… · verified April 21, 2026
Chapter 200 Rules for the Use of Expedited Service in Corporations: 24-hour service fee $50.00, immediate (same-day) service fee $100.00. Each request must be accompanied by the appropriate expedite fee in addition to the regular filing fee. Availability is subject to staffing. The 24-hour $50 tier is reported as the default expedited option.
Certificate of Formation form: www.maine.gov/sos/corporations-commissions/i-need-a-business-form/limi… · verified April 21, 2026
Form MLLC-6 Certificate of Formation is the fillable PDF Maine uses to form a domestic LLC under Title 31 Chapter 21 (Maine Limited Liability Company Act). Hosted under the SoS inline-files directory.
Business name search: apps3.web.maine.gov/nei-sos-icrs/ICRS?MainPage=x · verified April 21, 2026
Maine Interactive Corporate Services (ICRS) entity name search. Redirected from legacy icrs.informe.org URL. Use to confirm name availability before filing.
Naming rules: legislature.maine.gov/legis/statutes/31/title31sec1508.html · verified April 21, 2026
31 M.R.S.A. §1508 governs LLC naming requirements, including the required designator ('limited liability company,' 'LLC,' 'L.L.C.,' or similar) and distinguishability from other entities on the Secretary of State's records.
Operating agreement requirement: legislature.maine.gov/legis/statutes/31/title31sec1531.html · verified April 21, 2026
31 M.R.S.A. §1531(1)(B) provides that to form an LLC 'a limited liability company agreement must be entered into or otherwise existing.' The agreement may be entered before, after, or at the time of filing the certificate, and may be written, oral, or implied under §1521, but the Maine Limited Liability Company Act requires that one exist. Maine is therefore classified as an operating-agreement-required state alongside California, Delaware, Missouri, and New York.
Publication requirement: legislature.maine.gov/legis/statutes/31/title31ch21sec0.html · verified April 21, 2026
Title 31 Chapter 21 (Maine Limited Liability Company Act) contains no newspaper publication requirement for LLC formation. Not required.
Foreign LLC registration fee: www.maine.gov/sos/corporations-commissions/i-need-a-business-form/limi… · verified April 21, 2026
Form MLLC-12 Statement of Foreign Qualification to Conduct Activities: filing fee $250 for foreign LLCs registering to do business in Maine.
Annual report fee: www.maine.gov/sos/corporations-commissions/filing-an-annual-report · verified April 21, 2026
Maine Secretary of State Filing an Annual Report page: annual report is required each year to maintain good standing; legal filing deadline is June 1. Annual report fee is $85 for domestic LLCs (Form MLLC-13) and $150 for foreign LLCs, per the LLC forms fee schedule. Online filing through Annual Reports Online is available; paper filings also accepted.
Corporate income tax rate: www.maine.gov/revenue/taxes/income-estate-tax/corporate-income-tax-112… · verified April 21, 2026
Maine Revenue Services Corporate Income Tax (1120ME): graduated corporate income tax from 3.5% on income up to $350,000 to 8.93% on income in excess of $3,500,000. Reported as 8.93% top marginal rate. Does not apply to LLCs taxed as pass-through entities; applies to LLCs electing C-corp treatment.
Sales tax rate: www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-d… · verified April 21, 2026
Maine Revenue Services Sales and Use Tax Rates: general sales tax rate is 5.5%. Higher rates apply to specific categories (prepared food 8%, rentals of lodging 9%, short-term auto rental 10%, adult-use marijuana 10%). Service Provider Tax on enumerated services is 6%.
Franchise tax: www.maine.gov/revenue/taxes/income-estate-tax/franchise-tax-1120b-me · verified April 21, 2026
Maine Revenue Services Franchise Tax (1120B-ME): the Maine franchise tax is imposed only on banks and other financial institutions. No general franchise or capital-stock tax on ordinary LLCs. Recorded as applies: false.

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