How to Form an LLC in Maryland (2026 Guide)

November 10, 2026

Updated October 30, 2026

By: LawWorx

Last verified: October 30, 2026, against the Maryland State Department of Assessments and Taxation (SDAT), the Maryland General Assembly, the Comptroller of Maryland, and Maryland Business Express. Figures are re-checked against these official sources regularly and linked below. This guide is general information, not legal or tax advice.

In Maryland, the one-time cost of forming an LLC is small. The yearly cost is what catches people out. SDAT charges $100 to file Articles of Organization, but every LLC then owes an Annual Report and Business Personal Property Return (Form 1) with a $300 fee, due April 15, every year, even if the business has no property and no income. If you skip it, the state eventually forfeits the LLC.

Maryland LLC at a glance

Fees and deadlines from official state sources
Verified October 30, 2026
Filing fee$100Articles of Organization
Annual report$300Filed every year
Report dueApril 15
Processing time6-8 weeksStandard filing
Formation documentArticles of Organization, filed with SDAT’s Charter Division
Filing fee$100; card payments through Maryland Business Express include a 3% service/convenience fee
Processing / expediteStandard online review: 6-8 weeks. Expedite: add $50. Same-day: add $325 online or $425 on paper
Annual reportForm 1, $300, due April 15
State LLC taxNo separate state franchise tax on LLCs; Form 1 also serves as the business personal property return
Registered agentRequired (Maryland calls it a “resident agent”), with a Maryland street address
Newspaper publicationNot part of SDAT’s LLC formation instructions
Where to fileMaryland Business Express

Step 1Choose a name that’s available

Your LLC’s name has to end with one of these: “Limited Liability Company,” “LLC,” “L.L.C.,” “LC” or “L.C.” It also has to be distinguishable from the other active businesses on file with SDAT, so search before you get attached to a name. You can use the free Maryland Business Express entity search.

If you aren’t ready to file yet, you can reserve a name for 30 days for a $25 fee using SDAT’s Corporate Name Reservation Application. For most people, it is just as easy to file the articles straight away.

Step 2Name a resident agent

Every Maryland LLC needs a resident agent who accepts legal papers for the company. According to SDAT, the agent must be either a Maryland resident who is at least 18, or a Maryland corporation or Maryland LLC. The agent’s address must be a street address in Maryland. SDAT does not accept P.O. boxes. The agent also signs the Articles of Organization to show they consent to serve, so line this up before you file.

You can be your own resident agent if you live in Maryland. Keep in mind that the address becomes part of the public record, and someone has to be there to receive papers.

Step 3File the Articles of Organization

The Articles of Organization form is short. It asks for:

  • the LLC’s full legal name;
  • a brief business purpose (optional);
  • the principal office address, which must be in Maryland;
  • the resident agent’s name and Maryland street address;
  • the signature of at least one authorized person, plus the resident agent’s consent signature.

SDAT encourages online filing through Maryland Business Express. You can also mail a paper form to SDAT’s Charter Division at 700 E. Pratt Street, Suite 2700, Baltimore, MD 21202, or leave it in SDAT’s drop box at 123 Market Place in Baltimore. Make checks payable to the State Department of Assessments and Taxation.

Speed costs extra. Under SDAT’s fee list, standard online filings are reviewed within 6-8 weeks. For an extra $50, expedited filings are reviewed within 7-10 business days. Same-day review costs an extra $325 online (submit by 2:30 PM), or an extra $425 for paper left in the drop box by 10 AM. SDAT’s own documents give slightly different time ranges, so treat these as estimates.

The yearly fee applies even to a quiet LLC. SDAT’s legal FAQ says every business operating in Maryland must file an Annual Report, even if it has no property or revenue in the state. If you form an LLC “just in case,” budget for the yearly fee or dissolve the LLC when you no longer need it.

Step 4File Form 1 every April

Maryland’s annual filing is the Annual Report and Business Personal Property Return, known as Form 1. Any entity that existed on January 1 must file by April 15 that year. For an LLC, the filing fee is $300. Your first report is due the April after your first January 1 as an LLC. You can request a 60-day extension online through SDAT, and for 2026 an approved extension moved the deadline to June 15. Businesses enrolled in MarylandSaves, the state’s retirement savings program, can qualify to have the annual report fee waived.

If you file late, the penalty is based on the county assessment, starting at 1/10 of one percent, plus interest of 2% of that initial penalty for every 30 days the report is late. Entities that don’t file at all get estimated assessments, and they eventually lose their charter. Forfeiture is automatic. SDAT sends a Final Forfeiture Notice in early October and forfeits entities in December. Unpaid penalties go to the state’s Central Collection Unit with 17% added. To reinstate, you file all missing reports, pay outstanding penalties, get tax clearance from each local jurisdiction where property was reported, and file Articles of Reinstatement ($100).

Step 5Finish the setup

Operating agreement. Write one, even if you are the only member. It sets out ownership, management and what happens if a member leaves. It is not filed with the state.

EIN. Get a free Employer Identification Number from the IRS. You will need it for a bank account, and you will need it before hiring anyone.

State tax accounts. If you will collect sales tax, withhold payroll taxes or have other Maryland tax obligations, register with the Comptroller using the Combined Registration Application. You can file it through Maryland Business Express. Check with your county or city about local licenses and permits as well.

What a Maryland LLC costs

Articles of Organization (one-time)$100
Expedited review (optional)+$50
Same-day review (optional)+$325 online / +$425 paper
Name reservation (optional)$25
Online payment convenience fee3%
Form 1 annual report (yearly)$300
EINFree from the IRS

How Maryland compares

State filing fee to form an LLC, next to neighboring states. The national median is $100.

StateFiling feeRecurring state filing
Washington, DC$99Biennial report: $300
Maryland$100Annual report: $300
Virginia$100Annual registration fee: $50
West Virginia$100Annual report: $25
Delaware$110Annual tax: $400
Pennsylvania$125Annual report: $7
Often compared
Wyoming$100Annual report: $60 (minimum license tax)

National median · Fees from each state's official sources; some states charge a different amount online or by mail. If you live and run your business in Maryland, forming your LLC in another state usually means also registering it here as a foreign LLC, so you pay both states' fees.

Estimate your total cost in Maryland →

Maryland taxes to know about

Maryland doesn’t charge LLCs a separate franchise tax. Form 1 is called a “personal property return” for a reason, though: SDAT uses it to value business personal property, such as equipment and furniture, that local governments may tax. The Comptroller treats LLCs as pass-through entities, so an LLC with nonresident members may have to file Maryland pass-through entity forms and make estimated payments for them. Because the details depend on how your LLC is taxed and who owns it, a tax professional can tell you what applies.

File it yourself or use a formation service?

Maryland’s online filing is simple enough for most owners to do themselves. Filing yourself costs only the state fee, plus any expedite option you choose and the card convenience fee. Formation services charge on top of that to prepare the paperwork, and some can act as your resident agent or send annual report reminders. That help is mainly worth paying for if you don’t live in Maryland, want to keep your home address off the record, or know you’ll forget the April deadline.

Recent changes

In 2026, the General Assembly passed HB 1346 (Chapter 312) on SDAT expedited processing. Starting January 1, 2028, it requires SDAT to process documents filed at least one hour before close of business within one hour of receipt, for a new expedited processing fee. It does not change the standard LLC filing fee. SDAT also updated its Articles of Organization form in May 2026 and has moved its public office to 123 Market Place in Baltimore.

Frequently asked questions

How long does it take to form an LLC in Maryland?

Standard online filings are reviewed within 6-8 weeks under SDAT’s fee list. Paying for expedited review shortens that to about 7-10 business days, and same-day service is available for a higher fee.

Do I have to file a Form 1 if my LLC has no property or income?

Yes. SDAT says every business must file the annual report, whether or not it has property or revenue in Maryland, and the $300 LLC fee still applies.

Can I be my own resident agent?

Yes, if you are a Maryland resident aged 18 or older with a Maryland street address. P.O. boxes are not accepted.

Does Maryland require newspaper publication for a new LLC?

No. SDAT’s formation instructions for LLCs do not include a publication step.

Sources