Reference · Maryland
Maryland LLC requirements
Every requirement we've verified for a domestic LLC in Maryland, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | Maryland State Department of Assessments and Taxation (SDAT) |
|---|---|
| Formation filing fee | $100 |
| Filing fee notes | Confirmed via official SDAT 'List of Fees for Charter Services and Document Filings' (revision dated 03/26): Articles of Organization $100. Optional expedite $50 (expedited total $150). |
| Standard processing | Not stated numerically; SDAT non-expedited processing understood to take several weeks. |
| Expedited options | $50 expedite fee per the March 2026 SDAT fee schedule. |
| Periodic report | Annual Report and Personal Property Return (Form 1) |
| Report frequency | annual |
| Report fee | $300 |
| Report deadline | Due April 15 each year; an extension to June 15 is available on request. |
| Late penalty | SDAT can impose penalties and interest and ultimately forfeit the entity's charter. No flat late-fee figure is published for all LLCs. |
| Administrative dissolution | Forfeiture of the LLC's charter for failure to file the Annual Report / Personal Property Return, per SDAT's Forfeiture FAQ. |
| State tax | No distinct LLC franchise tax. The $300 annual filing fee, plus any business personal property tax owed above the $20,000 exemption, is the recurring state charge. |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $400 |
Confidence
What we're less sure about
Verified against the official state page
- RESOLVED. The $300 Annual Report fee IS STILL IN FORCE — the current 2026 Form 1 lists 'Domestic or Foreign LLC: $300' with no reduced online rate. The January 2022 proposal to eliminate the fee for online filers was NOT enacted.
- $100 formation + $300 annual report = $400 first year. Maryland is the second most expensive first year in the dataset after Massachusetts.
- No specific dollar late-fee figure is published by SDAT — only forfeiture. Standard processing time unconfirmed (pages robots-blocked).
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- dat.maryland.gov — https://dat.maryland.gov/SiteAssets/Pages/sdatforms/2026_Form1%20Final%20(6).pdf
- dat.maryland.gov — https://dat.maryland.gov/SiteAssets/Pages/sdatforms/2026%20Form%201%20Instructions%20%20FINAL.pdf
- dat.maryland.gov — https://dat.maryland.gov/businesses/Documents/Forfeiture%20FAQs.pdf