Gullia Filing
Maryland state guide - 6 lessons

How to start an LLC in Maryland

Maryland calls its state filing office SDAT rather than a Secretary of State, and it bundles your annual report together with a business personal property return that carries its own $300 fee. That single filing, due every April 15, is the thing most Maryland LLC owners underestimate. This guide walks through naming, the resident agent, the Articles of Organization, EIN and banking, state tax registration, and the annual filing you cannot skip.

Maryland LLC facts at a glance

Maryland LLC facts at a glance
Official filing agencyMaryland State Department of Assessments and Taxation (SDAT), Charter Division
Formation documentArticles of Organization
State filing fee$100
Filing methodsOnline through Maryland Business Express, Mail to the SDAT Charter Division in Baltimore, Hand delivery or dropbox with expedited service
Typical processing (recent)5-7 business days
Typical expedited processing7 business days for an extra $50
Registered agentRequired
Annual Report + Personal Property Return$300, due April 15
Late penalty1/10th of 1% per month + interest
State-level business taxNo franchise tax on LLCs. 8.25% corporate income tax if C-Corp elected.
Publication requirementNone
Resident agentMaryland law calls the registered agent a resident agent. Every LLC must maintain a resident agent and a principal office in Maryland. The agent can be a Maryland resident individual or a business entity qualified to do business in the state.
Expedited processing$50 extra for documents hand-delivered or submitted through the dropbox, reviewed within about 7 to 10 business days rather than the 4 to 6 week non-expedited queue. Filing online through Maryland Business Express is generally the fastest route.
Technology fee on online filingsMaryland Business Express adds a service fee (a flat eCheck fee or a percentage card fee) on top of the state filing fee for payments processed through the portal.
Annual filing nameThe yearly filing is formally the Annual Report and Business Personal Property Return, Form 1, filed with SDAT rather than a plain annual report.

Processing times reflect recent official guidance and change often. Check the Maryland State Department of Assessments and Taxation (SDAT), Charter Division current processing calendar before you rely on a date.

File it yourself

Maryland accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.

Maryland Business Express, the state's official filing portal

The Maryland lessons

  1. 1Name your Maryland LLCDesignator wording, the distinguishable name standard, and checking availability before you file.
  2. 2Appoint your Maryland resident agentWho can serve as resident agent, the Maryland principal office requirement, and how to change agents.
  3. 3File the Articles of OrganizationThe $100 filing fee, what SDAT requires on the form, and the $50 expedite option.
  4. 4Get an EIN and open a bank accountThe free IRS EIN, Maryland's separate tax account registration, and keeping finances separate.
  5. 5Maryland state taxes, licences and permitsPass-through income tax for members, sales and use tax registration, and Maryland's lack of a general statewide licence.
  6. 6File the Maryland annual report and personal property returnForm 1, the $300 fee, the April 15 deadline, and what happens if you miss it.
Start lesson 1

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Official sources

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents