Learn the steps to form an LLC in Maryland – from choosing your name to filing your Articles of Organization. $1 + $100 state fee. Start today.
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Filing fee: $100 by mail (Articles of Organization); about $155 online, since online filings ride the expedited track plus a 3% portal fee
Processing time: 7-10 business days online/expedited; 4-6 weeks by mail
State agency: State Department of Assessments and Taxation — SDAT (Maryland Business Express portal); Maryland has no Secretary of State filing office
Annual report due: April 15 each year — $300, one of the highest in the nation (free extension to June 15). Stop filing and SDAT forfeits your LLC and frees up its name.
State tax rate: Graduated 2-6.5% income tax on pass-through income plus a mandatory county tax of 2.25-3.3%, and 6% statewide sales tax; no franchise tax
Start your U.S. business journey today. Form your company with confidence and let Brio handle the paperwork.
Forming an LLC in Maryland takes 5 steps: choose and check your business name, appoint a resident agent (what Maryland calls a Registered Agent) with a physical Maryland address, file Articles of Organization online or by mail, draft an operating agreement, and get an Employer Identification Number (EIN) from the IRS. The state filing fee starts at $100.
If your business operates in Maryland, a Maryland LLC gives you personal liability protection and pass-through taxation without the corporate formalities of a corporation. Formation itself is affordable at $100, there’s no franchise tax or entity-level tax on pass-through income, and everything runs through one agency — the State Department of Assessments and Taxation — via the Maryland Business Express portal.
Go in with clear eyes on the recurring cost, though: Maryland’s $300 annual report is among the highest in the country and applies even to zero-revenue LLCs. The report doubles as a business personal property return — if your LLC owns equipment or inventory in Maryland you may owe county personal property tax on top, though businesses with under $20,000 in property are exempt from the tax itself (never from the $300 report).
Unlike some states, Maryland doesn’t require you to reserve your name before filing — you simply claim it when you file your Articles of Organization. If you’re not ready to file yet, you can optionally reserve a name for $25, but it only holds for 30 days (renewable in 30-day increments at $25 each), so don’t reserve until you’re nearly ready.
Your LLC name must be distinguishable from every entity registered or reserved with SDAT and must include a designator like “Limited Liability Company,” “LLC,” “L.L.C.,” “LC,” or “L.C.” Government-agency terms are prohibited, and regulated words like “Bank” or “Insurance” need approval. Check the free Business Entity Search on Maryland Business Express before you file.
Every Maryland LLC must have a resident agent — Maryland’s term for a registered agent — designated to receive legal notices and government documents on behalf of the business. The agent must be a Maryland resident 18 or older, or a Maryland entity in good standing, with a physical street address in Maryland (a P.O. box doesn’t count), available during regular business hours.
You can serve as your own resident agent if you have a physical Maryland address and can be there during business hours. Many business owners use a professional registered agent service instead — it keeps your personal address off public records and ensures someone is always available to receive documents. Note that changing your agent later costs a $25 SDAT filing.
The Articles of Organization is the document that legally creates your Maryland LLC. You file it with SDAT — not a Secretary of State, which Maryland doesn’t have. Mail filings cost $100 flat but sit in a 4-6 week queue. Online filings through Maryland Business Express are automatically treated as expedited: $100 plus the $50 expedite fee and a 3% portal fee, about $155 total, reviewed in 7-10 business days. Need it today? Same-day rush service is $325 extra online (submit by 2:30 PM).
The Articles must include your LLC’s name, its purpose, the principal office address in Maryland, and your resident agent’s name, Maryland street address, and signature accepting the appointment. One caution: if SDAT rejects the filing, you have 60 days to correct and resubmit or the filing fee is forfeited.
Maryland doesn’t require you to file an operating agreement with the state, but you should have one. It’s the internal document that defines how your LLC is managed — who owns what, how profits are distributed, and how decisions get made. Without one, Maryland’s default LLC statutes fill in the gaps, which may not reflect what you actually want.
Your operating agreement should specify whether the LLC is member-managed or manager-managed. In a member-managed LLC, all owners share day-to-day authority. In a manager-managed LLC, a designated manager handles operations while other members retain economic rights. A written agreement is the version that holds up when disputes arise.
An Employer Identification Number (EIN) is a 9-digit federal tax ID issued by the IRS. Your Maryland LLC needs one to open a business bank account, hire employees, and file federal taxes. Applying online at irs.gov is free and issues your EIN immediately after you complete the application.
To use the IRS online application, the responsible party must have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and the business must have its principal place of business in the United States. The IRS does not charge a fee for issuing an EIN.
Maryland LLCs file one big report each year: Form 1, the Annual Report & Business Personal Property Return, due to SDAT by April 15 with a $300 fee — regardless of income or activity. A free two-month extension to June 15 is available if you request it online before April 15. If your LLC owns, leases, or uses business personal property in Maryland, the property section must be completed too; under $20,000 in property exempts you from the tax and detailed schedules, but never from the $300 report.
Maryland has no single statewide business license, but two registrations catch people: businesses that buy and sell goods usually need a county Trader’s License from the Clerk of the Circuit Court (roughly $15-$800 based on inventory), and anyone making taxable sales must first register free with the Comptroller through Maryland Tax Connect to collect the 6% sales tax — which since July 2025 also covers SaaS and IT services at a special 3% rate. Skip the annual report and SDAT forfeits your LLC, freeing up its name; revival means filing all missed reports plus $100 Articles of Reinstatement.
The required Maryland state fee is $100 to file the Articles of Organization by mail. Filing online through Maryland Business Express costs about $155, because online submissions automatically include the $50 expedited review plus a 3% portal fee. The bigger number to budget is the $300 annual report due every April 15. Name reservation is optional at $25 for 30 days. There’s no additional state fee to get your EIN; the IRS issues EINs for free.
Yes. Maryland allows a single person to form and own an LLC – this is called a single-member LLC. You can complete the Articles of Organization filing online through Maryland Business Express without an attorney. You’ll still need a resident agent with a physical Maryland address who signs to accept the appointment, but that can be yourself if you qualify.
No. Maryland charges a $100 Articles of Organization fee (about $155 online) – that’s a required state fee you can’t avoid. What you can avoid is paying extra for formation help. We handle your Maryland LLC filing for $1; you only pay the required state fees.
Yes, and it’s the most expensive part of owning a Maryland LLC: Form 1, the Annual Report & Business Personal Property Return, is due to SDAT every April 15 with a $300 fee — even for LLCs with zero revenue. A free extension to June 15 is available if requested before the deadline. Stop filing and your LLC loses good standing and is eventually forfeited, its name up for grabs; coming back requires every missed report plus $100 Articles of Reinstatement, and possibly a county tax clearance.
Yes – Maryland calls it a resident agent, but it’s the same thing as a registered agent: a person or entity that receives legal notices and official government documents on behalf of your LLC. The agent must be a Maryland resident 18 or older or a Maryland entity in good standing, with a physical street address in Maryland — not a P.O. box — and available during regular business hours. You can serve as your own resident agent or use a professional service.
The mistakes that come up most often are missing the April 15 annual report — many owners don’t expect a $300 bill for a dormant LLC, and non-filing ends in forfeiture — assuming the under-$20,000 property exemption means no filing at all (the $300 report is always due), and skipping the county Trader’s License because “Maryland has no business license.” Filers also search for a Maryland “Secretary of State” portal that doesn’t exist (it’s SDAT and Maryland Business Express), use a P.O. box for the resident agent, and miss that SaaS and IT services became taxable in 2025.
Online filings through Maryland Business Express are reviewed in 7-10 business days — they’re automatically expedited. Mail filings cost less but take 4-6 weeks. If you need same-day turnaround, a rush option is available online for an extra $325 (submit by 2:30 PM) or $425 in person by appointment.
Thinking about another state? Compare Wyoming, Delaware, Texas and Florida — or browse all 50 state guides.
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