Michigan Business Filing Deadlines & Ongoing Requirements

Michigan ongoing requirements

File Annual Statement (LLCs): every year by February 15; fee $25.
File Annual Report (corporations and nonprofits): every year by May 15; fee $25.
Renew LLP registration (limited liability partnerships): Before the first anniversary of registration, then annually; fee $100.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Register for state taxes with Michigan Department of Treasury. Official page
Business-level tax: Corporate Income Tax (CIT).
Sales tax: get a Michigan sales tax license from Michigan Department of Treasury before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
There are no local sales taxes.
If you have employees, withhold Michigan income tax from wages and register for withholding. Official page

Register for unemployment insurance with Michigan Unemployment Insurance Agency. The 2026 taxable wage base is $9,500 per employee; experience-rated rates run from 0.06% to 10.3%. Official page
New employers start at 2.7%.
Workers' compensation through Michigan Workers' Disability Compensation Agency and private insurers. Required when: 3 employees, or 1 employee working 35+ hours per week for 13 weeks
Paid sick leave is required statewide from 1 employee.
Post the required labor notices at your workplace. Official page

Form your LLC or corporation with Michigan LARA, Corporations Division. Official page
A trade name (DBA) is registered with the County clerk.

Business filings and annual reports: Michigan LARA, Corporations Division. Official page
Taxes: Michigan Department of Treasury. Official page
Unemployment insurance and labor rules: Michigan Unemployment Insurance Agency. Official page
Workers' compensation: Michigan Workers' Disability Compensation Agency.
Contractor licensing: Michigan LARA (residential builders and maintenance and alteration contractors).
Real estate licensing: Michigan LARA.
Alcohol licensing: Michigan Liquor Control Commission.
Child care licensing: Michigan LARA, Child Care Licensing Bureau.
Health facility licensing: Michigan LARA.

City business license (City clerk): Michigan cities may require local business licenses; several levy city income taxes (e.g., Detroit).
Cannabis: adult-use licensing, regulated by Michigan Cannabis Regulatory Agency (Department of Licensing and Regulatory Affairs).

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

Choose a city to see its full list.