Maryland LLC at a glance
An LLC in Maryland is cheap to form but has one of the higher yearly fees: $100 to file, then $300 every year for the annual report. Maryland business filings are handled by SDAT’s Charter Division, not a Secretary of State.
| Item | Maryland rule |
|---|---|
| Formation document | Articles of Organization |
| State filing fee | $100 |
| Standard processing | 6 to 8 weeks |
| Expedite | $150 total (7 to 14 business days); same day $425 online or $525 on paper |
| Annual report and personal property return (Form 1) | $300, due 15 April every year |
| Principal office | Required, in Maryland |
| Resident agent | Required, with a physical Maryland address (no PO box) |
| Where to file | SDAT, online through Maryland Business Express, by mail or drop box |
The fees and processing times come from SDAT’s Articles of Organization form and instructions and its list of fees for charter services. The $300 annual report fee is set by section 1-203 of the Corporations and Associations Article.
How to start an LLC in Maryland
You start a Maryland LLC by checking the name, appointing a resident agent and filing Articles of Organization with SDAT. The steps below follow the order most founders use.
- Choose and check the name. SDAT’s instructions say the name must include "Limited Liability Company", "LLC", "L.L.C.", "LC" or "L.C.", which matches section 1-502. It must be distinguishable from other active Maryland businesses, which you can check on the Business Express entity search. A name reservation costs $25.
- Appoint a resident agent. Maryland’s name for a registered agent. It needs a full physical Maryland address and must consent in writing (see below). Our registered agent service covers this for owners outside the state.
- Give a Maryland principal office address. SDAT’s instructions say the principal office must be in Maryland.
- File the Articles of Organization. File online through Maryland Business Express, by mail to the Charter Division in Baltimore, or through its drop box, and pay $100. Our articles of organization guide explains each field.
- Sign an operating agreement. SDAT does not collect it, but it records ownership, profit shares and who can sign. Banks usually ask to see it.
- Get an EIN. The EIN is free from the IRS. Without an SSN or ITIN you apply by fax, mail or the international phone line, as the IRS EIN page explains. Our EIN application service handles the no-SSN route.
- Register for Maryland taxes you need with the Comptroller of Maryland, such as sales and use tax or withholding.
- Diary Form 1. It is due 15 April every year for every entity that existed on 1 January. Our compliance deadline calendar can remind you.
Prefer to hand it over? Our filing team checks the name, prepares and files the articles, arranges the resident agent and principal office, and keeps the approved documents in your portal. The general process is in our how to start an LLC guide.
Maryland LLC cost
A Maryland LLC costs $100 to form and $300 a year after that for the annual report. If you form in 2026, you pay $100 now and $300 by 15 April 2027, so the first two filings total $400.
| Fee | Amount | When |
|---|---|---|
| Articles of Organization | $100 | At formation |
| Expedited service (optional) | $50 extra ($150 total) | At filing |
| Same-day service (optional) | $425 online, $525 on paper | At filing |
| Annual report and personal property return (Form 1) | $300 | Every year by 15 April |
| Name reservation (optional) | $25 | Before filing |
| Change of principal office or resident agent | $25 | If it changes |
| Amendment to Articles of Organization | $100 | If you change the articles |
| Certificate of good standing | $20 | Any time |
| Articles of Cancellation | No fee ($50 to expedite) | When you close |
The arithmetic for a small LLC formed in 2026 without expedite: $100 in 2026, then $300 in April 2027 and every April after. Over three filing years that is $100 + $300 + $300 = $700. Section 1-203 also shows a new $1,000 expedite tier taking effect on 1 January 2028, while the $100 and $300 fees stay the same. Compare Maryland with other states in our LLC state fee comparison tool.
Maryland LLC annual report
Every Maryland LLC files Form 1, the Annual Report and Business Personal Property Return, by 15 April each year. The filing fee for a Maryland LLC is $300. SDAT’s forfeiture FAQs say it is due from every entity that existed on 1 January.
- What it is: one form that keeps the LLC in good standing and reports any business personal property the LLC has in Maryland. SDAT’s business personal property unit values taxable personal property owned by businesses across the state.
- How to file: online through Maryland Business Express, which lists annual report filing among its services, or on the paper Form 1 on SDAT’s forms page.
- Extension: SDAT runs an online extension request service for the annual report.
- Late: SDAT sends a notice with the late filing penalty. If it is not paid, the forfeiture FAQs say the State’s Central Collection Unit adds another 17%.
A Maryland LLC that does not file a previous year’s Form 1, or does not pay a late filing penalty, can be forfeited. SDAT publishes a potential forfeiture list, and the forfeiture FAQs say you avoid forfeiture by filing the missing Form 1 or paying the penalty before the date in the final notice.
Our LLC annual report service files Form 1 for you and reminds you before 15 April.
Maryland registered agent (resident agent)
Every Maryland LLC must keep a principal office in Maryland and a resident agent, under section 4A-210. Maryland law defines a resident agent in section 1-101 as an individual living in Maryland, or a Maryland corporation, LLC or limited partnership, whose details are on file with SDAT.
SDAT’s instructions add that the agent needs a complete physical Maryland address, that PO boxes cannot be accepted, and that the agent must consent in writing. Changing the principal office or resident agent costs $25. An agent can resign by filing with SDAT; the resignation takes effect at once if a successor is named, or after 10 days if not.
You can be your own resident agent if you live in Maryland. Owners elsewhere, and anyone who wants a home address off the public record, usually use a commercial agent.
Maryland LLC registration: processing times
SDAT’s articles instructions give standard processing of 6 to 8 weeks for $100. Paying $150 in total brings that to 7 to 14 business days, and same-day service costs $425 online or $525 on paper. Our team starts once your order and documents are complete; we cannot make SDAT work faster than these options, but we can add expedite if timing matters.
State taxes that affect a Maryland LLC
The $300 Form 1 fee is not a tax, but Maryland taxes still apply depending on what the LLC does and owns.
- Business personal property tax: taxable personal property the LLC owns in Maryland is reported on Form 1 and valued by SDAT. SDAT has a home-based business exemption page for small home businesses.
- Sales and withholding: if you sell taxable goods or hire in Maryland, register with the Comptroller of Maryland. Our sales tax registration service can file the application.
- Income tax: profit of an LLC taxed as a partnership or disregarded entity passes to its owners. Maryland-source income can be taxed in Maryland even for owners elsewhere, so ask a licensed tax professional about your facts.
Forming a Maryland LLC as a non-resident
You do not need to live in Maryland or the US to form a Maryland LLC. You do need a Maryland principal office address and resident agent, and the $300 Form 1 is due every year whatever the LLC earns.
If you live outside the US and have no Maryland operations, Wyoming or New Mexico usually cost much less each year. Our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC guide set out the numbers. An LLC formed elsewhere that does business in Maryland must register there as a foreign LLC; SDAT’s foreign business entities page explains the process.
- Form 5472: a single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income, and cannot e-file it. The penalty for not filing is $25,000. See our Form 5472 guide.
- BOI: US-formed LLCs, including those owned by non-US persons, no longer report beneficial ownership to FinCEN under the final rule published 14 August 2026.
- Address: the resident agent’s address is for legal papers. Banks usually want a separate business address, which our US business address service provides.
How to dissolve a Maryland LLC
To close a Maryland LLC you file Articles of Cancellation with SDAT. There is no filing fee, because section 1-203 says there is no processing fee for documents that dissolve, cancel or terminate an entity; expedited handling costs $50.
- Approve the cancellation as the operating agreement requires, and wind up: pay debts and distribute what remains.
- Bring filings up to date. File any missing Form 1 and pay late penalties, so the LLC is not heading toward forfeiture while you close it.
- File Articles of Cancellation with SDAT, using the form on SDAT’s forms page.
- Close Maryland tax accounts with the Comptroller and file final returns.
- Close federal matters: file the final federal return (and final Form 5472 if foreign-owned) and ask the IRS to close the EIN account.
Our LLC dissolution service handles the state filing and the final federal steps.
Doing it yourself vs using Borderless Filings
You can form a Maryland LLC yourself on Maryland Business Express for $100 and file Form 1 each April for $300. The forms are short.
What our service adds is preparation and checking before filing (name rules, principal office, resident agent consent), submission by our filing team, tracking and secure document storage in your portal, the EIN without an SSN for non-residents, and reminders before 15 April so the LLC never drifts toward forfeiture. Prices are on our pricing page with the state fee at cost, and you can start your order once you have a name. Neighboring options include our Virginia LLC, Delaware LLC, Pennsylvania LLC and Washington DC LLC pages, and all states are on our US LLC states page.
Sources
- Maryland SDAT: Articles of Organization for a Limited Liability Company (form and instructions)
- Maryland SDAT: List of fees for charter services and document filings
- Maryland General Assembly: Corporations and Associations 1-203 (fees)
- Maryland General Assembly: Corporations and Associations 1-502 (LLC names)
- Maryland General Assembly: Corporations and Associations 1-101 (definitions)
- Maryland General Assembly: Corporations and Associations 4A-210 (principal office and resident agent)
- Maryland SDAT: Frequently asked forfeiture questions
- Maryland SDAT: Forms
- Maryland SDAT: Business personal property
- Maryland Business Express
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.