What an LLC costs in Maryland (2026)

Forming an LLC in Maryland costs $100. After that the state charges Annual Report and Business Personal Property Return (Form 1), $300 a year.

Cost	Amount	When
Articles of Organization	$100	Once, to form	dat.maryland.gov
Annual Report and Business Personal Property Return (Form 1)	Annual Report and Business Personal Property Return (Form 1), $300 a year	April 15 (online extension to June 15)	dat.maryland.gov

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $26,608 a year in Maryland, fees included. An S corp election can lower it: LLC vs S corp in Maryland.

The $300 fee is due even with no Maryland property. Entities compliant with MarylandSaves can have the fee waived. Business personal property is also taxed locally if the entity owns any.

Questions

How much does it cost to start an LLC in Maryland?

$100 to file the Articles of Organization.

How much does an LLC cost per year in Maryland?

Annual Report and Business Personal Property Return (Form 1), $300 a year.

When is the Maryland LLC report due?

April 15 (online extension to June 15).

Does an LLC pay Maryland income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. Maryland taxes personal income in 10 brackets, from 2% to 6.5% (2026, single filer).

Other states