How to Form an LLC in Maryland (2026): Real Costs, Real Steps

Maryland requires a $100 filing fee to form an LLC through the Department of Assessments and Taxation (SDAT). You'll file Articles of Organization, designate a registered agent (we recommend Northwest at $125/year), and obtain a federal EIN from the IRS. Maryland LLCs must file an Annual Report each April 15th with a $300 fee—significantly higher than most states. The state has no publication requirement, but you'll need to register for state taxes including the 8.25% corporate income tax if you elect corporate treatment. Most founders complete formation in 7–10 business days standard, or 1–2 days expedited for an additional $50.

Year-1 Cost Table

Maryland LLC year-1 cost breakdown (2026)
Item Cost Source
Articles of Organization (SDAT filing) $100 cite
Annual Report fee (due April 15) $300 cite
Registered Agent (Northwest, annual) $125 cite
Expedited processing (optional, 1-2 days) $50 cite
Year-1 total (standard processing, with RA) $525 cite

The 6 Steps

  1. Step 1: File Articles of Organization

    Submit the formation document to the Maryland Secretary of State. See the cost table above for the current filing fee.

  2. Step 2: Appoint a Registered Agent

    Every Maryland LLC needs a registered agent with a Maryland street address. You can serve yourself, but most founders use a commercial RA — Northwest is our default pick.

  3. Step 3: Get an EIN (Federal Employer Identification Number)

    Apply with the IRS using your stamped Articles of Organization. Free, takes 5 minutes online.

  4. Step 4: Adopt an Operating Agreement

    Required by best practice — banks routinely request it before opening business accounts.

  5. Step 5: Open a Business Bank Account

    Mercury for software/online businesses; a local credit union for cash-heavy retail. Keep personal and business finances separate from day one.

  6. Step 6: File State Tax Registrations

    Register for Maryland state taxes (sales tax permit, payroll registration if you have employees, etc.) before you transact.

Recommended Tools

Northwest vs ZenBusiness for Maryland LLCs

Verdict (as of 2026): Northwest Registered Agent is our default pick for Maryland LLCs. They publish a Maryland-specific registered-agent page (linked in the cost table) and do not upsell add-ons at checkout. ZenBusiness wins only if you want bundled formation in a single flow.

Criterion Northwest ZenBusiness
Registered-agent only price (Maryland)$125/yr$199/yr
Bundled formationOptional add-onIncluded in formation plans
Privacy (address shielding)StrongStrong
Upsells at checkoutNoneSeveral
Annual-report filing service$100/yr add-on$199/yr add-on

Frequently Asked Questions

Why is Maryland's Annual Report fee $300 when most states charge under $100?

Maryland statute sets the Annual Report fee at $300 for LLCs, significantly higher than the $50–$100 typical in neighboring states. This is a flat annual cost regardless of revenue or member count, and late filings incur additional penalties. Budget this recurring expense when evaluating Maryland formation.

Does Maryland have state income tax on LLCs?

Yes. Maryland has an 8.25% corporate income tax rate if your LLC elects C-corp treatment. Pass-through LLCs (taxed as partnerships or sole proprietorships) pay personal income tax at rates from 2% to 5.75% depending on bracket. Unlike states like Wyoming or Nevada, Maryland does not offer zero-state-income-tax treatment.

How long does Maryland LLC formation take?

Standard processing through SDAT takes 7–10 business days. You can pay a $50 expedite fee for 1–2 business day processing. Online filings via the Maryland Business Express portal are faster than mail submissions. Once approved, your LLC is active immediately.

Do I need to publish my Maryland LLC formation in a newspaper?

No. Maryland has no publication requirement for LLCs, unlike Arizona (in some counties) or New York. After filing Articles of Organization and receiving approval from SDAT, your LLC is fully formed without additional notice or publication steps.

What registered agent should I use in Maryland?

We recommend Northwest Registered Agent ($125/year). They provide a Maryland street address, scan and forward legal mail same-day, and maintain consistent service. You can serve as your own agent, but your home address becomes public record. Mercury Bank pairs well for business banking with no monthly fees and integrated accounting tools.

Annual Filing Deadline

Maryland LLCs must file an Annual Report by April 15th each year with a $300 fee—one of the highest annual report fees in the United States.

Authoritative Sources

Other States

Skip the research — let AthenAI form your Maryland LLC