Maine Business Compliance Checklist
Maine has a required paid family leave program starting 2026 and one of the higher minimum wages. This page covers everything from filing fees to sales tax to hiring laws.
$175
$85
Every year
5.5%
state base rate
No
1. Entity Formation
| LLC filing fee (Articles of Organization) | $175 |
| Corp filing fee (Articles of Incorporation) | $145 |
| Registered agent required | Yes — must have a physical address in the state |
| Publication requirement | No |
| Processing time | ~7 business days (expedited available for extra fee) |
2. Annual Maintenance
| Annual/periodic report | Every year — fee $85 |
| Franchise tax | None |
3. Sales Tax
| State base rate | 5.5% |
| Combined rate range (with local) | 5.5% – 5.5% |
| Economic nexus (out-of-state seller) | $100,000 per year |
| Marketplace facilitator law | Yes — marketplaces (Amazon, Etsy) collect on your behalf. |
Need to check nexus across multiple states? Use our Sales Tax Nexus Checker.
4. Employer Requirements
| Minimum wage | $14.65/hr (2025) |
| Paid sick leave law | Statewide mandate |
| Non-compete enforceability | Enforceable — reasonable scope and duration required |
| Contractor classification test | Common-law (IRS) test |
Full employment law breakdown: Maine Hiring Laws.
5. Workers' Compensation
Maine allows private-market workers' comp insurance (competitive market). Coverage is required starting with your first employee.
Estimate your premium with our Workers' Comp Calculator.
6. State Income Tax
Progressive brackets — top marginal rate is 7.15%.
Compliance by Business Structure
Pick your structure to see structure-specific compliance items.
What Makes Maine Distinctive
Compliance quirks and rules that separate Maine from other states — worth understanding before you file.
- Maine charges $175 for LLC formation and $85 for the annual report.
- Maine's Secretary of State Corporations Division handles all entity filings.
- Maine requires businesses with sufficient in-state activity to register even if no physical office in Maine.
This is a reference, not legal advice.
State fees and rules change. Verify current values with the Maine Secretary of State, Department of Revenue, and Department of Labor before filing. For complex situations, consult a licensed CPA or attorney.