A Maryland LLC is formed by filing Articles of Organization with SDAT and paying a $100 state filing fee. A business corporation pays $120, and a nonprofit corporation pays $120 or $170 if it is seeking 501(c)(3), (4), or (6) status. Most entities file an annual report by April 15.
Corporation $120 · LLC $100 · Nonprofit $120 or $170
Standard processing
Standard SDAT review is commonly 6 to 8 weeks. Expedited review within 7 to 10 business days is generally available for an additional $50, and same-day service is available for a higher fee. Online filings through Maryland Business Express may include an additional service fee.
Annual requirement
Most Maryland entities file an annual report and business personal property return by April 15. The fee is $300 for corporations and LLCs; nonprofit corporations generally pay $0.
Newspaper publication
Not required for new corporations, LLCs, or nonprofits
Forming a business in Maryland
Maryland’s business filings are handled by the State Department of Assessments and Taxation, commonly called SDAT. The agency uses the term resident agent rather than registered agent, and its annual report is combined with a business personal property return. Those two details matter because they affect both the formation document and the ongoing filing calendar.
Maryland is also known for slower standard processing. A routine formation can take six to eight weeks unless the filer pays for expedited review. This guide explains the corporation, LLC, and nonprofit paths, the current state fees, the April 15 annual report, and the practical steps for forming an entity without unnecessary delay.
Corporation, LLC, or nonprofit?
The right structure depends on how the business will be owned, managed, financed, and taxed.
A corporation is designed for centralized management and outside investment. An LLC offers
liability protection with more flexible management and tax treatment. A nonprofit corporation
is for an organization operated for a charitable, educational, religious, or other exempt purpose.
Business corporation in Maryland
A Maryland business corporation is created by filing Articles of Incorporation with SDAT. The articles identify the resident agent, principal office, stock structure, and initial directors. Online filings through Maryland Business Express are common, but standard review is not fast.
Formation document
Articles of Incorporation
State filing fee
$120Includes the $100 filing fee and a $20 organization and capitalization fee. Fee can vary with stock structure.
Annual filing
Annual Report and Personal Property Return — due April 15; $300. The report is filed with SDAT and is not an income tax return.
Tax treatment
A Maryland corporation is a C corporation by default, with S corporation status available by federal election. Maryland imposes corporate income tax and may require separate personal property filings.
Best for
Businesses that want a formal board-and-shareholder structure, outside investment, or a structure familiar to lenders and institutional partners.
A corporate name that is distinguishable and includes a required designator.
A Maryland resident agent and a physical Maryland street address.
The principal office address, stock information, and initial directors.
The incorporator’s signature and any required consents for a regulated or reserved name.
A Maryland LLC is formed by filing Articles of Organization with SDAT. The articles are relatively short and require a Maryland resident agent, principal office, and a statement of the LLC’s purpose.
Formation document
Articles of Organization
State filing fee
$100
Annual filing
Annual Report and Personal Property Return — due April 15; $300. The annual report is required even if the LLC owns no personal property.
Tax treatment
A Maryland LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. Maryland may impose entity-level fees and taxes depending on the LLC’s classification and activity.
Best for
Owner-managed businesses, real estate ventures, professional practices, and startups that want liability protection with flexible management.
An LLC name that includes Limited Liability Company, LLC, L.L.C., or another accepted designator.
A Maryland resident agent who is a Maryland citizen, Maryland corporation, or Maryland LLC, with a physical Maryland address.
The principal office address and a brief statement of purpose.
A written operating agreement, which is not filed with SDAT but is important for governance.
A Maryland nonprofit corporation files Articles of Incorporation for a nonstock or tax-exempt nonstock corporation. The state fee depends on whether the organization is seeking a federal exemption under 501(c)(3), (4), or (6).
Formation document
Articles of Incorporation – Tax-Exempt Nonstock Corporation
State filing fee
$120 or $170The higher amount applies when the organization is seeking 501(c)(3), (4), or (6) status and includes the $50 Maryland Not-for-Profit Development Center assessment.
Annual filing
Annual Report and Personal Property Return — due April 15; $0. Nonstock and nonprofit corporations generally pay no annual report fee, but must still file.
Tax treatment
Maryland nonprofit corporation status does not automatically create federal tax exemption. The organization must apply to the IRS and may need separate Maryland tax exemption and charitable solicitation registration.
Best for
Charitable, educational, religious, civic, and membership organizations that want a formal nonprofit governance structure.
A nonprofit name that meets Maryland naming rules.
A Maryland resident agent and a physical Maryland street address.
A statement that the corporation has no authority to issue capital stock.
IRS-required purpose and dissolution language if the organization will seek 501(c)(3) status.
Articles of Incorporation – Tax-Exempt Nonstock Corporation
State filing fee
$120
$100
$120 or $170
Annual filing
Annual Report and Personal Property Return
Annual Report and Personal Property Return
Annual Report and Personal Property Return
Tax treatment
A Maryland corporation is a C corporation by default, with S corporation status available by federal election. Maryland imposes corporate income tax and may require separate personal property filings.
A Maryland LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. Maryland may impose entity-level fees and taxes depending on the LLC’s classification and activity.
Maryland nonprofit corporation status does not automatically create federal tax exemption. The organization must apply to the IRS and may need separate Maryland tax exemption and charitable solicitation registration.
Best for
Businesses that want a formal board-and-shareholder structure, outside investment, or a structure familiar to lenders and institutional partners.
Owner-managed businesses, real estate ventures, professional practices, and startups that want liability protection with flexible management.
Charitable, educational, religious, civic, and membership organizations that want a formal nonprofit governance structure.
Maryland’s standard processing time is measured in weeks
SDAT’s routine review can take six to eight weeks. If a closing, bank account, or contract depends on the entity existing quickly, the formation should be filed with expedited processing. The $50 expedited option generally targets 7 to 10 business days, and same-day service is available for a substantially higher fee.
Online filings through Maryland Business Express can add a service or convenience fee on top of the state filing fee. The exact total depends on the entity type, payment method, and whether expedited review is selected. We confirm the full estimate before submitting a filing.
The annual report is also a personal property return
Maryland’s annual report is Form 1, the Annual Report and Business Personal Property Return. It is due April 15 and is required for corporations, LLCs, and other registered entities. The fee is $300 for most for-profit entities; nonprofit and nonstock corporations generally pay no fee but must still file.
The report is not an income tax return. It updates the entity’s principal office, resident agent, and ownership or management information and provides information used for personal property assessment. Failure to file can lead to forfeiture of the entity’s charter or authority to do business.
Maryland uses resident agents, not registered agents
The formation documents and annual report refer to a resident agent. The resident agent must be a Maryland citizen over 18, a Maryland corporation, or a Maryland LLC, and must maintain a physical Maryland street address where service of process can be received.
The resident agent must sign the Articles of Organization or Articles of Incorporation accepting the appointment. A commercial resident agent service can supply the address and handle service of process and official state mail.
How to form a Maryland entity
Check the name. Search the Maryland business entity database and confirm the name is available and uses the correct designator.
Appoint a Maryland resident agent. Arrange a Maryland resident agent with a physical Maryland street address. The agent must sign the formation document.
Prepare the articles. Complete the Articles of Incorporation or Articles of Organization, including the principal office, purpose, and management information.
Choose standard or expedited review. File through Maryland Business Express or by mail. Select expedited review if the entity needs to be formed within days rather than weeks.
Calendar the April 15 report. File the annual report and personal property return by April 15 each year, even if the entity had no activity.
Maryland annual report and good standing
Maryland requires an annual report and business personal property return by April 15. For-profit corporations and LLCs pay $300. Nonprofit and nonstock corporations generally pay no annual report fee but still must file the report to remain in good standing.
A business that misses the report can be assessed penalties and eventually forfeited. A forfeited entity cannot legally operate in Maryland and may lose its liability protection until it is revived or reinstated. We can prepare the annual report and coordinate the resident agent information so the filing is complete.
Entity
Annual filing
Due
State fee
Business corporation
Annual Report and Personal Property Return
April 15
$300
Limited liability company
Annual Report and Personal Property Return
April 15
$300
Nonprofit corporation
Annual Report and Personal Property Return
April 15
$0
Does Maryland require newspaper publication?
No. Maryland does not require a corporation, LLC, or nonprofit corporation to publish a newspaper notice of formation. The entity is formed when SDAT accepts the articles and the resident agent is in place.
If a Maryland entity registers to do business in a state with a publication rule, such as Pennsylvania, New York, or Georgia, the foreign registration or a later filing may trigger a separate notice requirement in that state. We confirm publication requirements as part of multi-state filings.
Maryland formation questions
The Articles of Organization filing fee is $100. Online filings through Maryland Business Express may add a service or convenience fee. The LLC then files a $300 annual report and personal property return by April 15.
The base filing fee is $100 plus a $20 organization and capitalization fee, for a total of $120 for a standard stock corporation. The fee can vary if the stock structure is more complex. The annual report fee is $300.
A nonstock corporation pays $120. If the organization is seeking 501(c)(3), (4), or (6) status, the total is generally $170 because of an additional $50 assessment. Nonprofit annual reports generally have no filing fee.
The annual report and personal property return are due April 15 each year. The report may be filed as early as January 1. Maryland does not generally offer an extension for the annual report.
No. Maryland does not require newspaper publication for a new corporation, LLC, or nonprofit corporation. Publication is required in some other states, so a Maryland entity that registers elsewhere should confirm the foreign-state rule.
SDAT’s standard review is commonly six to eight weeks. Expedited review within 7 to 10 business days is generally available for an additional $50, and same-day service is available for a higher fee. The processing choice should be made when the filing is submitted.
A resident agent is Maryland’s term for a registered agent. The agent must be a Maryland citizen over 18, a Maryland corporation, or a Maryland LLC, and must maintain a physical Maryland street address to receive service of process and official state mail.
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is
general information for attorneys, businesses, and nonprofit organizations. It is not legal,
tax, or accounting advice. Confirm the current requirement with the Maryland State Department of Assessments and Taxation (SDAT), Charter Division or your
professional adviser before filing.