Maryland LLC Overview
Maryland provides direct access to the Washington, DC metro area — one of the wealthiest regions in the US. The $100 filing fee is moderate, but the $300/year annual report is among the highest nationally.
Maryland's economy benefits from federal government proximity. Defense contractors, cybersecurity firms, biotech companies, and professional services thrive. Home to Johns Hopkins and NIH.
For non-residents, Maryland's $300/year filing and income tax make it significantly more expensive. Wyoming or Arizona are far cheaper. Choose Maryland only for DC metro presence.
Maryland LLC Costs and Fees
All fees below are sourced from the Maryland Secretary of State fee schedule.
| Fee | Amount | When Due |
|---|---|---|
| Articles of Organization (online) | $100 | One-time (at formation) |
| Annual Report + Personal Property Tax Return ($300/year) | $300/year | April 15 each year |
| Registered agent | $100-150/year (third party) | Ongoing |
| State income tax | 2%-5.75% (graduated) + county tax | On Maryland-sourced income |
| Sales tax | 6% state | On taxable goods/services |
| Amendment | $75 | When needed |
| Certificate of Good Standing | $20 | When needed |
DC metro or bust
Maryland's $300/year makes it one of the most expensive states. Only justified for DC market access, federal contracting, or biotech/cybersecurity ecosystems.
Step-by-Step: How to Form a Maryland LLC
Step 1: Choose your LLC name
Search for available names on the Maryland Business Entity Search. Your name must include "Limited Liability Company," "LLC," or "L.L.C." Ensure the name is distinguishable from existing entities on file.
Step 2: Appoint a registered agent
Every Maryland LLC must have a registered agent with a physical street address in Maryland. The agent must be available during normal business hours to accept legal documents on behalf of the LLC.
Step 3: File Articles of Organization
File online through the Maryland Secretary of State. The filing requires:
- LLC name with designator
- Registered agent name and Maryland address
- Principal office address
- Purpose of the LLC
- Name and address of each organizer
- $100 filing fee
Step 4: Create an Operating Agreement
While not always legally required in Maryland, an Operating Agreement is essential for banking, tax compliance, and internal governance. It establishes member rights, profit distribution, and management structure. We include a custom Operating Agreement in every formation package.
Step 5: Obtain an EIN
Apply for an Employer Identification Number (EIN) from the IRS. This is your LLC's tax ID number, required for banking, hiring, and tax filings. Online application is available for those with an SSN; fax or mail application for international applicants without an SSN.
Step 6: Register for Maryland taxes (if applicable)
If you will sell taxable goods or services in Maryland, register with the Maryland Department of Revenue for applicable tax accounts including sales tax and income tax withholding if you have employees.
Annual Compliance Requirements
- Annual report + personal property return: Due April 15. Fee: $300. Filed with SDAT.
- Federal tax filing: Form 5472 with pro forma 1120 for foreign-owned LLCs.
- Maryland income tax: 2%-5.75% + county tax (up to 3.2%).
- Sales tax: 6% statewide.
- Registered agent: Maintain agent with MD address.
- FinCEN BOI Report: Required.
Maryland Taxes for LLCs
| Tax Type | Rate | Notes |
|---|---|---|
| State income tax | 2%-5.75% | Plus county tax (up to 3.2%) |
| Franchise tax | $0 | No franchise tax |
| Sales tax | 6% | Flat statewide |
| Annual report | $300/year | Combined report + property return |
Maryland's $300/year is one of the highest annual filing costs in the US. Only justified for businesses with genuine DC metro operations.
Processing Times
| Processing Option | Time | Additional Fee |
|---|---|---|
| Online filing | 3-7 business days | $0 |
| Expedited | Same day | $50 |
| Paper filing | 7-14 business days | $0 |
Same-day expedited available for $50 through Maryland Business Express.
Pros and Cons of a Maryland LLC
Advantages
- DC metro market access
- Federal contracting opportunities
- World-class biotech and cybersecurity
- Strong research ecosystem
- No franchise tax
- Same-day expedited available
- Highly educated workforce
Disadvantages
- $300/year annual report (among highest)
- Graduated income tax + county taxes
- High cost of living
- Complex tax structure
- Not cost-effective for non-residents
- $100 filing fee (moderate)
Our Pricing: Maryland LLC Formation
Domestic Filers (US Residents)
$249 service fee + $100 state filing fee
International Filers (Non-US Residents)
$349 service fee + $100 state filing fee
Every formation package includes:
- Articles of Organization filing with Maryland Secretary of State
- One year of registered agent service in Maryland
- Custom Operating Agreement
- EIN application
- Banking introduction letter
- Digital document delivery within 24 hours of state approval
- Compliance calendar with all filing deadlines
- Dedicated support via email and WhatsApp
Form your Maryland LLC today
$349 all-in for US residents. $449 for international. No hidden fees.
Start My Maryland LLC →Over five years: $1,600 ($100 filing + 5 x $300 reports). Among the most expensive. Compare with Arizona ($50) or Wyoming ($510).
Comparing states? Read our Wyoming vs Delaware comparison guide for the full breakdown of top formation states.