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Maryland LLC Annual Tax & Fee Calculator
Calculate your total costs for forming and maintaining an LLC in Maryland. High annual fee ($300).
Need Registered Agent Service?
Required if no MD address
First Year Total
$400
One-Time Formation Costs
Annual Fees
Moderate Ongoing Costs
Maryland has reasonable LLC fees. Factor these costs into your annual business budget.
Maryland LLC Key Facts
Important information for Maryland LLC owners
High annual fee ($300)
Proximity to DC
Strong tech sector
Growing business environment
Maryland LLC Deadlines & Due Dates
Important dates for Maryland LLC compliance
Annual Tax Due
April 15 (if applicable)
Annual Report
April 15 each year
Processing Time
7-10 business days
Maryland LLC Forms
Required forms for Maryland LLC compliance
Maryland LLC FAQ
Common questions about Maryland LLC taxes and fees
LLC Formation and Annual Costs in Maryland (2026)
Forming an LLC in Maryland requires a $100 filing fee paid to the Maryland Secretary of State. After formation, Maryland LLCs must pay a $300 annual fee for the annual report.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $100 | One-time |
| Annual Report / Annual Fee | $300 | Yearly |
| Registered Agent (optional, if using service) | $150/year | Yearly |
Your total first-year cost (filing fee + annual fee) is approximately $400. Ongoing costs are $300 per year.
Maryland LLC Compliance Requirements
Maintaining your Maryland LLC in good standing requires meeting several compliance obligations.
Annual Report: Maryland LLCs must file an annual report by April 15 each year. The filing fee is $300.
Registered Agent: Every Maryland LLC must maintain a registered agent with a physical address in the state. The registered agent receives legal and tax documents on behalf of the LLC. You can serve as your own registered agent or hire a professional service (typically $150/year).
Operating Agreement: While Maryland does not legally require an operating agreement, having one is strongly recommended. It defines ownership structure, member roles, profit-sharing, and management procedures for your LLC.
EIN (Employer Identification Number): All LLCs with more than one member, or that have employees, need an EIN from the IRS. Single-member LLCs without employees can use their Social Security number but obtaining an EIN is still recommended for banking and tax purposes. Applying is free through the IRS website.
Tax Treatment of Maryland LLCs
Maryland LLCs are classified as pass-through entities for federal tax purposes. A single-member LLC is treated as a disregarded entity (reported on Schedule C of the owner's personal return), while a multi-member LLC is taxed as a partnership (filing Form 1065 with K-1s issued to each member).
Maryland taxes LLC income at personal income tax rates ranging from 2% to 5.75%. Additionally, Maryland counties impose their own income taxes, which range from 2.25% to 3.2%. This means the combined Maryland tax rate on LLC income can reach 8.95% depending on county of residence.
S-Corp Election: Maryland LLCs can elect S-Corp tax status by filing IRS Form 2553. This can reduce self-employment taxes for profitable LLCs by splitting income between a reasonable salary (subject to payroll taxes) and distributions (not subject to SE tax). This election is typically beneficial when your LLC consistently earns over $40,000-$50,000 in annual profit.
Official Maryland Resources
- Maryland Department of Assessments and Taxation
Business filings
- Comptroller of Maryland
Tax information
Fees are subject to change. This calculator provides estimates based on current Maryland law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.