How to form an LLC in Maryland (2026)

What are the steps to form an LLC in Maryland?

In Maryland the Articles of Organization and the yearly report both go to SDAT, the state's tax assessment office. Each step below shows the form and fee involved.

1. Check that your LLC name is available with the Maryland State Department of Assessments and Taxation (SDAT). You can reserve a name for $25.
2. Name a resident agent in Maryland: a person or company with a Maryland address who accepts legal papers for the LLC.
3. File the Articles of Organization (filed with SDAT) with the Maryland State Department of Assessments and Taxation (SDAT). The state fee is $100. Filing methods: Online (Maryland Business Express), by mail, or hand delivery to the SDAT drop box in Baltimore.
4. Wait for approval: Standard: 6 to 8 weeks. Faster options: Expedited $150 total (7 to 14 business days); same-day $425 online or $525 paper (drop box/in person).
5. Recurring filing: Form 1 Annual Report and Business Personal Property Return ($300 for LLCs; due April 15), fee $300.

The agency's name explains a Maryland quirk. Because SDAT is the tax assessment office, the yearly filing it collects is part annual report and part business personal property return, and the late penalty is figured from the county property assessment. The section on yearly filings below covers what that means for a small LLC.

Choosing a formation service is a separate question from these steps. The Maryland LLC services list shows what each provider costs here, state fee included, ordered by our rating.

How do you check and reserve a Maryland LLC name?

Search SDAT's business records before filing, and if you want to hold the name while you get ready, file a name reservation for $25. SDAT's fee list also shows a $20 expedite charge for that reservation.²

The state record we use does not confirm how long a Maryland reservation lasts, so check the period on the form before you rely on it. A reservation is optional. An owner might file one when the Articles will take a while to prepare, for example while members agree on terms or the resident agent is still being chosen.

Who can be a resident agent for a Maryland LLC?

Maryland calls the registered agent a "resident agent," and under Md. Code, Corps. & Ass'ns § 1-101(x) it can be an individual residing in this State or a Maryland corporation, limited liability company, or limited partnership with its details on file. An LLC owner who lives in Maryland can take the role personally.⁵

The statute names Maryland corporations, LLCs and limited partnerships, so a company acting as agent needs a Maryland entity on record. Read literally, a friend's business formed in another state doesn't fit that list.

The resident agent is the party designated to accept service of process for the LLC, which means lawsuits and other legal papers served on the LLC go there. Under the statute, the Articles must give the address of its principal office in this State and the name and address of its resident agent. An owner who acts as agent from home therefore puts that home address on the filing.^{6, 7}

A paid agent puts its own Maryland address in that field. Prices vary widely: InCorp Services lists $129/year, Bizee (formerly Incfile) includes a free first year with any Bizee formation package and then charges $149/year, and Inc Authority renews at $249/year after its free year. The registered agent guide explains what the role involves, and the services that include an agent list compares included years.^{8, 9, 10, 11}

How do you file Maryland's Articles of Organization, and how long does approval take?

You can file the Articles online through Maryland Business Express, by mail, or by dropping paper at SDAT in Baltimore. Standard review takes 6 to 8 weeks, which is long enough that the paid review options deserve a look before you file.¹

The three routes, with the addresses SDAT gives on its form, are as follows.

• Online (Maryland Business Express)¹
• mail to 700 E. Pratt Street, Suite 2700, Baltimore¹
• the SDAT drop box at 123 Market Place, Baltimore¹

Expedited and same-day review

SDAT's form lists two faster options. The expedited price appears to be a total that includes the filing fee.

1. Expedited review, $150 in total, with a decision in 7 to 14 business days.¹
2. Same-day review, at $425 online or $525 paper (drop box/in person).¹

That reading comes from SDAT's separate fee list, which shows the expedite part as $50 on top of the $100 filing fee. The form doesn't say whether the same-day prices include the filing fee. Same-day review costs more on paper than online, so filing through Maryland Business Express is the cheaper way to get it.^{1, 2}

A formation service's stated speed doesn't shorten SDAT's queue. A provider may submit your Articles within a day, but if no one pays for expedited review the state's own 6 to 8 weeks still applies. Ask a service whether its price covers Maryland's expedite fee or only its own handling. The LLC timeline guide explains the two clocks, and the fastest stated filing list compares providers on their published times.¹

What does a Maryland LLC cost in the first and second year?

The state's part of year one is the $100 filing fee, plus any expedite or name reservation you choose. Year two adds the $300 annual report fee, which the annual report form lists for every domestic or foreign LLC.^{2, 3}

The table shows both years for each provider's compared plan. Rows follow our rating, highest first, with ties in our editorial order (how we rate).

First year: state filing fee plus the provider's compared plan. Second year: the recurring state fee plus the plan's renewal, if it renews.

Totals are our arithmetic on the published figures. Registered agent renewals are extra unless a plan includes the agent. Try other plans in the calculator.

That second-year column has a gap worth knowing about. It counts the state's annual report fee and any plan renewal, but not a registered agent that renews after a free period. Inc Authority's Free LLC plan shows $100 in year one and $300 in year two, yet its agent then bills $249/year. Northwest Registered Agent shows $139 and $300, and its included registered agent renews at $125/yr after year 1.^{11, 12}

Plans that renew yearly read higher in year two for a different reason. The Elite plan from Tailor Brands reaches $549 in the second year because the plan bills again, and that plan lists mandatory report filing. Confirm with the provider that it covers Maryland's combined return. Read Inc Authority's pricing, Northwest's pricing and Tailor Brands' pricing for each plan in full.¹³

To test your own mix of plan, agent and expedite, the LLC cost calculator does the sums. The cheapest services list and the guide to what an LLC costs give the national picture.

What does a Maryland LLC file after it is formed?

A Maryland LLC files Form 1 Annual Report and Business Personal Property Return with SDAT, due April 15 each year, and the fee for an LLC is $300.^{3, 4}

The form doubles as a business personal property return. It asks about Maryland business operations and gross sales, has personal property screening questions, and, where the LLC owns business property in Maryland, lists personal property locations and categories. No equipment or inventory? The LLC still files and pays.³

Missing the date is costly in an unusual way, and the annual report form spells out the charge. Initial penalty of 1/10 of 1% of the county assessment, plus 2% interest on the penalty per 30 days late. The form gives no minimum penalty for an LLC that owns no property. Under Maryland law, non-filing leads to forfeiture.³

A forfeited LLC can come back by filing Articles of Reinstatement for $100. The conditions are strict, since all delinquent annual reports must be filed and state/local taxes paid first. That can mean several years of reports and fees at once.²

Formation services differ here, and Maryland is a stated exception for one of them. LegalZoom's compliance subscription notes that its auto-filing excludes Indiana, Maryland, Wyoming, though it sells one-time annual report filing at $99 + state filing fees. ZenBusiness's compared plan lists filing of state-required annual reports, Northwest Registered Agent files for $100 + state fees, and InCorp Services charges $89 + state fees. The facts we hold for these services don't mention the property-return sections of Maryland's form, so ask before relying on any of them. LegalZoom's pages, as we recorded them, also don't say whether its one-time filing is available for Maryland. The annual report guide and the package contents guide explain the difference between a filing and a reminder.^{14, 15, 16, 17, 18}

How do you change a Maryland resident agent later?

You change a Maryland resident agent by filing the Change Principal Office or Resident Agent form (a resolution) with SDAT. The fee is $25, and SDAT lists a $50 expedite charge if you need it processed faster.^{2, 19}

The same form changes the principal office, so an LLC that moves and switches agents can do both in one filing. File it before you cancel the old service, so the record never shows a gap.

An agent can also step down on its own by filing a signed resignation. The resignation is effective on filing if a successor has been appointed, and otherwise 10 days after filing. That short window is the reason to name a replacement quickly once you hear an agent plans to resign.²⁰

What if your LLC was formed in another state?

An LLC formed elsewhere registers with SDAT as a foreign LLC for $100, the same amount as forming a new Maryland LLC.²

Any resident agent it names has to fit the same definition (Md. Code, Corps. & Ass'ns § 1-101(x)), and the annual report form lists the same $300 fee for a foreign LLC.^{3, 5}

Registering an existing company and forming a new Maryland one lead to different tax and filing setups, so an accountant or lawyer is the right person to ask which fits. The foreign LLC guide covers the basics, and the state fees table compares Maryland with Virginia, Pennsylvania and Delaware.