Starting a Business in Massachusetts: Licenses, Registrations & Checklist

Massachusetts start-up checklist

Form your LLC or corporation with Massachusetts Secretary of the Commonwealth, Corporations Division. Official page
A trade name (DBA) is registered with the City or town clerk.
Registered entities also file assumed names locally, not with the state.

Register for state taxes with Massachusetts Department of Revenue. Official page
Business-level tax: Corporate excise tax ($456 minimum).
Sales tax: get a Massachusetts sales tax registration (MassTaxConnect) from Massachusetts Department of Revenue 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 Massachusetts income tax from wages and register for withholding. Official page

Register for unemployment insurance with Massachusetts Department of Unemployment Assistance. The 2026 taxable wage base is $15,000 per employee; experience-rated rates run from 0.94% to 14.37%. Official page
New employers start at 2.42%.
Workers' compensation through Massachusetts Department of Industrial Accidents and private insurers. Required when: 1 employee
Massachusetts Paid Family and Medical Leave contributions (Massachusetts Department of Family and Medical Leave). Applies from 1 employee.
Paid sick leave is required statewide from 1 employee.
Post the required labor notices at your workplace. Official page

(LLCs): every year around the formation anniversary; fee $500.
(corporations and nonprofits): every year by March 15; fee $100.
(limited partnerships): On or before the anniversary of the certificate of limited partnership; fee $450.
(limited liability partnerships): every year by the end of February; fee $500.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Business filings and annual reports: Massachusetts Secretary of the Commonwealth, Corporations Division. Official page
Taxes: Massachusetts Department of Revenue. Official page
Unemployment insurance and labor rules: Massachusetts Department of Unemployment Assistance. Official page
Workers' compensation: Massachusetts Department of Industrial Accidents.
Contractor licensing: Massachusetts Office of Public Safety and Inspections (construction supervisor / home improvement contractor).
Real estate licensing: Massachusetts Board of Registration of Real Estate Brokers and Salespersons.
Alcohol licensing: Massachusetts Alcoholic Beverages Control Commission (with local licensing board).
Child care licensing: Massachusetts Department of Early Education and Care.
Health facility licensing: Massachusetts Department of Public Health.

City/town clerk business certificate and local licenses (City or town clerk): DBAs are filed with the town/city clerk; boards of health and licensing boards issue permits.
Cannabis: adult-use licensing, regulated by Massachusetts Cannabis Control Commission.

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

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