Forming an LLC in
Maryland MD
Checked November 4, 2026 · How we score
Filing fee
$100
Articles of Organization
Annual fee
$300
per year, normalised
State income tax
6.5%
top rate
Cost rank
#46
of 51, first-year fees
Maryland LLC costs
| Filing fee | $100 |
|---|---|
| Annual report / franchise fee | $300 Annual report with personal property return: $300, due April 15 each year. |
| First-year state fees | $400 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 5 days |
Maryland taxes for LLCs
| Personal income tax (top) | 6.5% Graduated up to 6.5% at the top bracket in 2026, plus county/city income tax of 2.25%–3.3%. |
|---|---|
| Corporate income tax | 8.25% Flat 8.25% on net income. |
| State sales tax | 6% |
| Franchise / gross receipts | Pass-through entity tax elections available. Local income tax applies in addition to state tax. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in Maryland
- Low $100 formation fee
- Close to federal contractors in DC area
Watch out for
- $300 annual report is one of the highest nationally
- State plus local income taxes are heavy
Best for: Maryland-based businesses · Government contractors in the DC region
Maryland LLC: common questions
How much does an LLC cost in Maryland?
Filing the Articles of Organization in Maryland costs $100. After that, expect a $300 annual report fee. Annual report with personal property return: $300, due April 15 each year. A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in Maryland?
Yes. Maryland requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in Maryland?
Yes. Maryland does not require US citizenship, residency or an SSN to own an LLC; you need a Maryland registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Maryland publishes, since member or manager names may appear in public filings.
Does Maryland have a state income tax?
Yes. Graduated up to 6.5% at the top bracket in 2026, plus county/city income tax of 2.25%–3.3%. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Flat 8.25% on net income.
Why is the Maryland LLC annual report $300?
Maryland charges $300 per year when your LLC files its annual report and personal property return, which is due April 15. The fee applies even with no revenue.
Sources
Maryland Secretary of State business filings
- Maryland Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.