Form a Business in Maryland
Filing fees, deadlines, registered agent rules, and tax structure for Maryland, verified against the Maryland State Department of Assessments and Taxation (SDAT) on Jun 11, 2026.
Maryland at a glance
What makes Maryland different
- MD filings go to SDAT, NOT to a Secretary of State. Maryland is one of the few US states where business entity filings are handled by the State Department of Assessments and Taxation (SDAT) rather than the Secretary of State (which in MD handles only notaries,…
- Annual Report is $300. Among the highest in the US (tied with MA LLC at $500, NC LLC at $200). Same $300 fee applies to LLC, Corp, LP, LLP, LLLP, REIT, and Statutory Business Trust. Due Apr 15 every year. 60-day extension to Jun 15 available.
- MarylandSaves enrollment WAIVES the $300 Annual Report fee. Maryland's state-run retirement savings program. If your business enrolls (or claims exemption from), you get a $300 annual filing fee waiver. Major cost savings. Wizard MUST surface…
- Form 1 combines Annual Report + Personal Property Return. If business owns, leases, or uses personal property in MD with total original cost ≥ $20,000, must also file Personal Property Tax Return (which is the Form 1 PPR section). Below $20K…
- Articles of Incorporation $100 + $20 Organization & Capitalization Fee = $120 minimum for stock corps with aggregate par value ≤ $100K. Larger corps pay additional capitalization fees. LLCs pay flat $100 (no capitalization fee).
- 501(c)(3), (c)(4), (c)(6) nonprofits pay $50 extra at formation. Extra $50 goes to the Maryland Not-For-Profit Development Center Program Fund. Total nonprofit formation: $100 + $20 + $50 = $170.
- Standard processing is 4-6 WEEKS. Slowest in the US for non-expedited filings. Expedite is essentially mandatory for any time-sensitive filing: - Paper expedite (dropbox): +$50, reviewed 7-10 business days - Online expedite: automatic when filing online (~7-10…
- Online filings include a 3% service/convenience fee on top of statutory fees. This is in addition to expedite fees. Wizard cost displays must compute this properly.
Maryland tax structure
Sales tax 6.0%.
For detailed tax planning, see the Maryland State Department of Assessments and Taxation (SDAT) and the Maryland Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.
Ready to file in Maryland?
We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Maryland ruleset (re-verified quarterly against Maryland State Department of Assessments and Taxation (SDAT)).
Filing portal: https://egov.maryland.gov/BusinessExpress/
At a glance
- What is it
- Form a business in maryland is a regulated business process governed by federal or state agencies. File.Business handles the paperwork, filings, and tracking for you.
- Why it matters
- Doing this correctly the first time avoids penalties, late fees, and personal liability exposure for owners.
- Who needs it
- Any US business that has triggered the relevant requirement - usually based on entity type, state, or business activity.
- When it is due
- Deadlines vary by agency and state. We track your specific dates and remind you ahead of any filing window.
- How it works
- Tell us what you need, review the prepared filing, and we submit through the agency's official channel.
- What it costs
- Pricing is shown on this page with state and federal fees disclosed separately from our service fee.
- Risks of skipping
- Penalties, administrative dissolution, loss of liability shield, blocked transactions, or audit triggers depending on the filing.
- Alternatives
- File directly with the agency yourself, hire a law firm, or use a competing service. File.Business is the fastest premium option.