2025 BOI rule update US entities are now exempt. Check if you still need to file →
We answer most inquiries within one business hour during US business days.
Maryland . 2026 filing guide

Maryland Secretary of State filings, deadlines, and how to do them right.

Annual reports, business search, registered agent changes, reinstatement, dissolution, tax registration. Every Maryland filing explained, plus the business environment, regulatory bodies, and a year-round compliance calendar. Verified against the Maryland State Department of Assessments + Taxation as of June 2026.

Start filing now Search Maryland business records
Verified against Maryland State Department of Assessments + Taxation on Jun 12, 2026
Agency
Maryland State Department of Assessments + Taxation
Branded as Maryland SDAT
Phone
410-767-1340
Mon-Fri 8:30am-4:30pm ET
Annual due
April 15
1/10% per month penalty
Processing
5-7 business days
Online filings
Maryland business environment

Why founders choose Maryland (and what to know first)

Proximity to federal government and DC market. Strong biotech and federal contracting ecosystem. No local sales tax. Note: Maryland imposes a county-level income tax in addition to state.

Economy
~$500B economy
Registered entities
~600,000 active entities
New formations / year
~90,000 annually
Key industries
Biotech and federal contracting (proximity to DC), healthcare (Johns Hopkins), defense (NSA, Fort Meade), shipping (Port of Baltimore), agriculture
Maryland tax profile

Tax obligations at a glance

Tax type Where Maryland stands
State income tax2% to 5.75% + local 1.75-3.2%
Corporate income tax8.25%
Sales tax6% state (no local)
Franchise taxNone per se; $300 annual personal property return doubles as state-level fee

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in Maryland on request.

Beyond the SoS

Other Maryland agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your Maryland compliance.

Maryland Comptroller
800-638-2937

State income tax, sales tax, withholding

Maryland Dept of Labor
410-767-2741

Unemployment insurance

Maryland Insurance Administration
410-468-2000

Insurance licensing

Maryland Workers Compensation Commission
410-864-5100

Workers comp

Maryland Dept of Labor Licensing
410-230-6231

Professional licensing

Maryland Office of the Comptroller, Alcohol + Tobacco Tax
410-260-7314

Alcohol licensing

Maryland compliance calendar

Year-round filings every Maryland business should know

Recurring federal and state deadlines that affect Maryland businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
April 15Maryland annual filing deadline
Jan 31W-2 and 1099 deadlines (federal, applies to all state employers)
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes (FinCEN).
View full Maryland compliance calendar →
How-to . LLC formation

How to form an LLC in Maryland: step by step

Each step explained with what Maryland requires. File.Business handles all of this for $0 service fee plus the $100 state fee.

1
Pick a name

Search the state business name database to confirm the name is distinguishable. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a registered agent

State street address required (no P.O. Box). The agent must accept the appointment and be available during business hours.

3
File the Articles of Organization

Submit to the Secretary of State with the state filing fee. Online filing is the fastest channel.

4
Draft the operating agreement

Not filed with the state but legally important. Defines members, contributions, distributions, and manager rules.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax if all members are non-US.

6
Open a business bank account

Most banks require: Articles, EIN letter, operating agreement, and beneficial-owner ID.

7
Register for state tax accounts

Department of Revenue for sales tax, withholding accounts if hiring employees.

Start your Maryland LLC →

Ready to file your Maryland paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

Start a Maryland filing Get deadline alerts

Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the Maryland State Department of Assessments + Taxation or any Secretary of State office. You may file directly with the Maryland State Department of Assessments + Taxation. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the Maryland State Department of Assessments + Taxation as of June 2026 and may change. For entity-specific guidance, consult a licensed Maryland attorney or CPA.

File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.