Maryland LLC Cost in 2026: SDAT Fees, Annual Report and Local Costs
Maryland LLC Cost in 2026: SDAT Fees, Annual Report and Local Costs
If you want to know how much an LLC costs in Maryland, the core number is simple: $100 to file Articles of Organization with the State Department of Assessments and Taxation (SDAT), then $300 for the annual report every April 15. Most of the other costs depend on choices you make: whether you pay for faster review, whether you need a trader's license from your county circuit court clerk, and what you pay a resident agent. This guide lists each Maryland LLC fee, what it covers, and where to confirm it before you budget.
This is informational content, not legal or tax advice. Fees and processing times can change, so confirm every figure on the agency pages linked below before you file. For complex ownership, multi-state, or tax questions, talk to a qualified attorney or CPA.
The Maryland LLC filing fee
The Maryland LLC filing fee is $100. That is the charge for filing Articles of Organization, the formation document you submit to SDAT's Charter Division. The figure comes from SDAT's fee schedule for documents relating to corporate charters, revised May 2024. You can file online through Maryland Business Express or on paper.
Processing time depends on how you file. Non-expedited filings are reviewed during the second calendar month after submission, and paper filings take about 8 weeks. If you need the LLC active sooner, the expedite options below are the way to shorten that wait.
Maryland LLC fees at a glance
| Item | Fee | Notes |
|---|---|---|
| Articles of Organization (formation) | $100 | Filed with SDAT. Required. |
| Expedited review | $50 extra | Review in 7 to 14 business days. Confirm current timing with SDAT, since its fee schedule describes the window differently. |
| Online rush service | $325 extra | Reviewed within 3 hours if submitted by 2:30 p.m. on a business day. Not every document qualifies. |
| Same-day paper drop box service | $425 extra | Paper filing at the SDAT drop box. |
| Amendment to Articles of Organization | $100 | Filed when you change information in the articles. |
| Change of resident agent name or address | $25 per entity | Applies to each change. |
| Annual report and personal property return (Form 1) | $300 | Due April 15 each year. Extension requests are filed at pprextensions.dat.maryland.gov. |
| Name reservation | $25 | Holds a name for 30 days. |
| Trade name (DBA) registration | $25, or $75 with the $50 expedite fee | Filed with SDAT, not the county. |
| Trader's license (if you sell goods) | $15 to $800 | Set by stock-in-trade value. Issued by the circuit court clerk. |
Maryland's online portal adds a 3% service fee to filings made through Maryland Business Express, so budget a little above the listed amount if you pay online.
Expedited and same-day options
Expedite service is optional. Each tier costs more than the last, so match the tier to a real deadline, such as a bank account opening, a lease, or a contract signing that cannot wait.
- Expedited review, $50 extra. SDAT's posted window for expedited review is 7 to 14 business days. Because SDAT's fee schedule describes that window differently, confirm the current timing before you rely on it.
- Online rush, $325 extra. Submit by 2:30 p.m. on a business day for review within 3 hours. Not every document qualifies, so check eligibility on the portal before you pay.
- Same-day paper drop box, $425 extra. This is the most expensive path, and it uses the paper process.
A new tier is coming. HB 1346 of 2026 (Chapter 312) takes effect January 1, 2028, and adds a $1,000 one-hour expedite tier for pre-cleared documents. It does not change the $50, $325, or $425 fees that apply today.
Name reservation and trade names
A name reservation costs $25 and holds your LLC name for 30 days. It is useful if you need time to finish the articles, line up a resident agent, or wait for a domain and bank account. Use the SDAT name reservation form at dat.maryland.gov name reservation form.
Your LLC name must not be misleadingly similar to another LLC, corporation, trade name, limited partnership, or limited liability partnership on file with SDAT. It must also include one of these endings: Limited Liability Company, L.L.C., LLC, L.C., or L C.
If you will operate under a different name than the LLC name, you need a trade name registration, often called a DBA. It costs $25 standard, or $75 total with the $50 expedited fee. You file it with SDAT, not with your county. Form: SDAT trade name application.
The annual report: $300 every April 15
Every Maryland LLC must file an Annual Report and Business Personal Property Return (Form 1). The fee is $300, and the report is due April 15 each year. This is the largest recurring state cost for most single-member and small LLCs, so plan for it every year, not just at formation.
If you need more time, file an extension request at pprextensions.dat.maryland.gov before the deadline. Do not assume an extension is granted just because you asked. Confirm the status on SDAT's site. Missing the report puts your good standing at risk, which can affect bank accounts, contracts, and any filings that require a current Maryland entity.
State taxes: what is and is not a fee
Maryland has no state franchise tax on ordinary LLCs. The recurring state cost is the $300 annual report fee. Keep in mind that an LLC is a pass-through entity for state income tax, so the income flows to members, who report it on their personal Maryland returns.
Those personal rates are a state graduated rate of 2% to 6.5%, plus a county or Baltimore City local income tax of 2.25% to 3.30% for 2026. Your county rate depends on where you live. Some LLCs also owe county business personal property tax if they report taxable personal property, and that amount varies by county and by the property you hold. Confirm the rate for your jurisdiction with the Comptroller of Maryland at marylandcomptroller.gov.
If you sell taxable goods, you also need a Sales and Use Tax License. The state sales tax rate is 6%. You get the license through the Comptroller's Combined Registration Application, and it is free. Start at Maryland Business Express taxes and insurance.
Local costs: the trader's license
Maryland does not have a single general state business license. If you sell goods, you usually need a trader's license from the Clerk of the Circuit Court in your county. The authority is Business Regulation Title 17, Subtitle 18.
The fee runs from $15 to $800, based on the value of your stock in trade, and it applies outside Baltimore City and Baltimore County. Those jurisdictions set their own schedules, and a county may also adopt an optional uniform fee. Confirm the exact amount with your county clerk before you apply.
Three rules to know before you go to the clerk:
- The trader's license year runs May 1 through April 30.
- You need your free Sales and Use Tax License from the Comptroller first, because the clerk will not issue a trader's license without it.
- The clerk cannot issue the license if you owe personal property tax or have missing SDAT filings. Clear those first, or the application stalls.
Growers and manufacturers are exempt from the trader's license. Ask your clerk if you are unsure whether your activity counts.
Changing your LLC after formation
Several changes cost money after the initial filing. Amending the Articles of Organization costs $100. Changing the resident agent's name or address costs $25 for each entity. Keep these in mind if you move offices, bring in a new member who needs the articles updated, or switch registered agent services.
Resident agent: the cost depends on who you choose
Maryland calls the registered agent a resident agent. The agent may be any Maryland citizen over eighteen, a Maryland corporation, or a Maryland LLC, and must have a Maryland street address. A P.O. box does not qualify. The resident agent must sign the Articles of Organization, and you must have the agent's consent before filing.
The state does not set a fee for this service. If you use a commercial registered agent, prices vary by provider, so get several quotes and check what the annual price includes. You can also serve as your own resident agent if you have a qualifying Maryland street address and can receive legal papers there during business hours.
A realistic first-year budget
Here is how the numbers add up for a typical Maryland LLC that sells goods and files on time:
- Articles of Organization: $100 (required)
- Annual report: $300 each April 15 (required, confirm the first due date with SDAT)
- Name reservation: $25 (optional)
- Expedited review: $50, $325, or $425 (optional)
- Trader's license: $15 to $800, depending on stock value and county (if you sell goods)
- Resident agent: provider pricing varies (get quotes)
The required state minimum is $400 in the first cycle, made up of the $100 filing fee and the $300 annual report. Add the trader's license, any expedite fee, and your resident agent cost to reach your real total. Remember that county personal property tax and personal income tax are separate from these fees.
Common cost mistakes
- Paying for expedite without a deadline. The standard review is slower but costs nothing extra.
- Forgetting the April 15 report. The $300 is recurring, and a missed filing creates a compliance problem.
- Applying for a trader's license before the Sales and Use Tax License. The clerk will not process it in that order.
- Filing a DBA with the county. Trade names go to SDAT.
- Assuming a cheap resident agent is equivalent. Confirm the address requirements and the renewal price before you sign.
Where to confirm the numbers
Check these sources before you file or budget:
- SDAT Charter Division: dat.maryland.gov business services
- Maryland Business Express filing portal: egov.maryland.gov/businessexpress
- Business entity search: egov.maryland.gov business entity search
- Comptroller of Maryland (taxes): marylandcomptroller.gov
- Maryland Small Business Development Center Network, for free counseling on budgeting and formation: marylandsbdc.org
Fees and processing times are set by the agencies, not by this guide. If a number on a page differs from what you see on the official site, trust the official site and tell the agency.
Reminder: this guide is informational, not legal or tax advice. Maryland LLC formation involves tax and liability choices that depend on your facts. Consult a qualified Maryland attorney or CPA before you finalize your structure.