Who should form an LLC in Maryland?
Anyone who lives in Maryland or runs their business from there. If you form in another state but operate in Maryland, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.
How do you form an LLC in Maryland, step by step?
Choose and check the name
Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.
Appoint a registered agent
A person or company with a physical street address in Maryland. See what a registered agent is.
File the Articles of Organization
Online through Maryland Business Express, or by mail or in person with SDAT, with the $100 fee. Maryland calls the registered agent a resident agent. Expedited processing is available for an extra fee.
Get an EIN and sign an operating agreement
The EIN is free from the IRS. See LLC operating agreement.
Register for state taxes
Sales tax and payroll as needed. Then note the first yearly filing date.
What does Maryland require every year?
Form 1 each year, which combines the annual report and the business personal property return, with a $300 fee, due by April 15, starting the year after formation. Every LLC files it, whether or not it owns business property. An online extension of 60 days is available. Businesses that register for MarylandSaves, the state's retirement savings program for employees, or confirm they are exempt from it, can have the $300 fee waived; check the current conditions. LLCs that stop filing forfeit their right to do business, which must then be revived.
For deadlines, fees and late penalties in detail, see Maryland LLC yearly filings.
What do the first two years cost?
| Item | Cost |
|---|---|
| Articles of Organization | $100 |
| First Form 1, by April 15 the following year | $300, unless waived |
What is the personal property part of Form 1?
Maryland taxes business personal property, such as furniture, equipment and inventory, through local governments. Form 1 reports that property so the local tax can be assessed. An LLC with no business property still files Form 1 and pays the fee, but reports no property.
Should you file it yourself or use a formation service?
Filing yourself costs only the state fee, and the Maryland filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.
Can a non-resident form an LLC in Maryland?
Yes. Maryland has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a Maryland street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.
What happens if you miss a required report?
The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.
Which Maryland taxes apply to an LLC?
Owners pay Maryland's graduated income tax plus a county local income tax on their share of profit. The state sales tax is 6%, with a higher rate on alcohol, and Maryland taxes some digital products; register with the Comptroller of Maryland if you sell taxable goods.
If you sell online, see Maryland sales tax for online sellers.
Federally, a Maryland LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.
Want your Maryland LLC formed?
We file your Articles of Organization, arrange the registered agent and EIN, and keep track of every Maryland deadline for you.
Questions people ask
How much does it cost to form an LLC in Maryland?
$100 for the Articles of Organization.
What is Maryland Form 1?
The combined annual report and business personal property return every Maryland LLC files each year.
How much is the Maryland annual report fee?
$300, due by April 15, unless waived through MarylandSaves.
Who handles LLC filings in Maryland?
The State Department of Assessments and Taxation, SDAT.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Maryland State Department of Assessments and Taxation
- Maryland Business Express
- Comptroller of Maryland
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.