Take-home pay in Maryland by business structure

At $100,000 of profit, an owner in Maryland keeps $78,007 as an LLC taxed as an S corp and $73,587 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$78,007 a year

kept from $100,000 of profit as an LLC taxed as an S corp in Maryland, after every tax and fee counted here. That is $9,759 more than as a C corporation.

Maryland, 2026: $100,000 profit, single filer

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$26,413	$73,587	74%
Single-member LLC	$26,608	$73,392	73%
LLC taxed as an S corp most	$21,993	$78,007	78%
S corporation	$21,993	$78,007	78%
C corporation	$31,752	$68,248	68%

What Maryland takes from a business owner

Maryland taxes personal income in 10 brackets, from 2% to 6.5% (2026, single filer).marylandcomptroller.gov, checked Oct 23, 2026
An LLC pays the state Annual Report and Business Personal Property Return (Form 1), $300 a yeardat.maryland.gov, checked Oct 23, 2026.
An S corp in Maryland can elect to pay the state's income tax itself, a pass-through entity tax of 8.75%, and the owner gets a credit for it. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totalmarylandcomptroller.gov.
An S corp owner on payroll pays Maryland unemployment tax at 2.6% on the first $8,500 of salary in the first yearlabor.maryland.gov, checked Oct 23, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$38,427	$38,209	$38,496	$38,496	$35,681
$100,000	$73,587	$73,392	$78,007	$78,007	$68,248
$150,000	$106,036	$105,841	$113,483	$113,483	$96,894
$250,000	$172,056	$171,888	$182,828	$182,828	$155,534
$500,000	$307,239	$307,065	$337,646	$337,646	$295,491

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

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