Maryland Articles of Organization: LLC Filing & Fee (2026)
Maryland Articles of Organization are the document that creates your LLC. You file them with the Maryland State Department of Assessments and Taxation (SDAT) for $100 by mail or $150 online - online charter filings include a mandatory $50 expedited fee. You must name a Maryland resident agent and keep a Maryland principal office. Every Maryland LLC then files a $300 Annual Report with SDAT by April 15 each year.
Quick Answer
- Document
- Articles of Organization for a Maryland LLC
- Filing fee
- $100 by mail; $150 online (includes $50 expedited fee), 2026
- Agency
- Maryland State Department of Assessments and Taxation (SDAT)
- Portal
- Maryland Business Express (online filing)
- Resident agent
- Required - Maryland resident or Maryland entity who consents
- Annual report
- $300 (Form 1), due April 15 to SDAT
What the Articles of Organization Are
Under the Maryland Limited Liability Company Act - codified at Title 4A of the Corporations and Associations Article - an LLC is created by filing Articles of Organization with the Maryland State Department of Assessments and Taxation (SDAT). Maryland is unusual in routing business formation through its tax-assessment department rather than a secretary of state. SDAT's acceptance of the Articles is the legal act that brings the LLC into existence and starts its limited-liability protection. Maryland uses the term "Articles of Organization," the same document Texas calls a Certificate of Formation. For the full formation walk-through, see how to form an LLC in Maryland.
Filing Fee: $100 by Mail, $150 Online
The base fee to file Maryland Articles of Organization is $100. Filing online through Maryland Business Express costs $150, because every online charter filing includes a mandatory $50 expedited fee and is processed faster than a plain mailed filing. Several related items are commonly ordered at formation.
| Item | Fee (2026) | Notes |
|---|---|---|
| Articles of Organization, by mail | $100 | Standard, non-expedited |
| Articles of Organization, online | $150 | $100 + mandatory $50 expedited |
| Same-day / rush processing | $325 online; $425 dropbox | Optional |
| Name reservation (30 days) | $25 | Optional |
| Change of resident agent / principal office | $25 | After formation |
| Annual Report (Form 1) | $300 | Each year, due April 15 |
Online filings paid by credit card or PayPal also carry a 3% technology fee charged by the state's eGovernment provider. Because expedite, copy, and technology fees can change, confirm current amounts on the Maryland Business Express fee schedule before paying. For the overall budget of running a Maryland LLC, see Maryland LLC cost and how much an LLC costs.
What the Articles Require
Maryland's Articles of Organization ask for a defined set of information under Corporations & Associations § 4A-204:
- LLC name - must include "Limited Liability Company," "LLC," or "L.L.C." and be distinguishable from names already on record with SDAT.
- Maryland principal office - the street address of the LLC's principal office in Maryland.
- Resident agent - the name and a Maryland street address (not a P.O. box), plus the agent's signature accepting the appointment.
- Purpose - a brief statement of the business the LLC will conduct.
- Authorized person - the signature of the person forming and filing the Articles.
Once SDAT accepts the Articles, you receive a stamped, accepted copy and the LLC appears in the Maryland business entity search.
How to File on Maryland Business Express, Step by Step
- Check the name. Run a Maryland business entity search to confirm your name is distinguishable and available; optionally reserve it for $25.
- Line up a resident agent. Choose a Maryland resident individual or a Maryland corporation with a Maryland street address who consents to serve as your resident agent.
- File the Articles. Complete the Articles of Organization on Maryland Business Express and pay the $150 fee, or mail the paper form with the $100 fee to SDAT.
- Save your records. Download the accepted Articles and note your SDAT Department ID, which you will use for the annual report.
- Handle post-formation steps. Get an EIN, adopt an operating agreement, and register for any Maryland taxes you owe.
Resident Agent Requirement
Every Maryland LLC must continuously maintain a Maryland principal office and a resident agent under Corporations & Associations § 4A-210. The resident agent - an individual Maryland resident or a Maryland corporation authorized to act as a resident agent, with a physical Maryland street address - accepts service of process and official mail. The agent is named in the Articles and must consent to the role. You can act as your own agent, name a manager, or hire a commercial resident agent service. To change agents later, file a Resolution to Change Resident Agent and/or Principal Office for a $25 fee. Failing to maintain a resident agent can lead to forfeiture of the LLC's right to do business. See the national registered agent overview for more.
Annual Report and Ongoing Compliance
Filing the Articles is a one-time step, but Maryland requires an Annual Report to keep the LLC in good standing. Every Maryland LLC files Form 1, the Annual Report and Business Personal Property Return, with SDAT by April 15 each year, and the annual report fee is $300. Maryland has no franchise tax and no separate LLC entity income tax, so this $300 report - not a franchise tax - is the main ongoing state obligation. If your LLC owns or leases business personal property in Maryland, you complete the personal property return portion of Form 1; the state exempts a business from the personal property assessment when the total original cost is under $20,000, though the LLC must still file the report. Missing the report can cost the LLC its good standing and, if it continues, forfeit its right to do business. See the Maryland Annual Report guide and verify your status in the Maryland business entity search.
After Formation: EIN, Agreement, and Taxes
Once the Articles are accepted, three tasks typically follow. First, apply for a free federal EIN from the IRS to open a bank account and hire employees. Second, adopt an operating agreement; Maryland does not file it, but it governs ownership and management internally. Third, register for state taxes as needed - if your LLC sells taxable goods or services, register with the Comptroller of Maryland through the Combined Registration Application for a sales and use tax license, which is free; Maryland's sales and use tax rate is 6%. By default the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership, with an S-corporation election available.
Choosing a Compliant Maryland LLC Name
The name in your Articles must satisfy two rules. First, it must include a required designator - "Limited Liability Company," "LLC," or "L.L.C." Second, it must be distinguishable from every other name already on record with SDAT. Before you file, run a Maryland business entity search to confirm your preferred name is available; the search is free and shows close matches. If you need time before filing, Maryland lets you reserve a name for 30 days for $25. Keep in mind that a name distinguishable in Maryland records can still infringe someone else's federal trademark. If you intend to build a brand, a separate trademark clearance and, ideally, a registration protect the name in a way the Articles never do - the Articles only let you use the name in Maryland, not exclude competitors nationwide.
Maryland vs Other States: How Formation Differs
Maryland's process is close to the national pattern but has its own quirks. The document is called Articles of Organization, the same instrument Texas files as a Certificate of Formation and Indiana files as its Articles of Organization (State Form 49459). Where Maryland stands out is the agency - SDAT, a tax-assessment department, not a secretary of state - and the online fee, which is $150 rather than $100 because every online charter filing bundles a mandatory $50 expedited fee. Maryland's ongoing cost is also distinctive: a flat $300 Annual Report that doubles as a business personal property return, higher than many states' annual fees. For the complete national picture, start at how to form an LLC and the general Articles of Organization explainer.
Frequently Asked Questions
How much does it cost to file Maryland Articles of Organization?
$100 by mail, or $150 online because online charter filings include a mandatory $50 expedited fee. Same-day service costs $325 online or $425 for hand-delivered documents. See Maryland LLC cost.
Where do I file Maryland Articles of Organization?
With the Maryland State Department of Assessments and Taxation (SDAT). File online through Maryland Business Express or by mail to SDAT in Baltimore.
What information do the Articles require?
The LLC name with a designator, the Maryland principal office, the resident agent's name and Maryland address with a signature, the purpose, and the authorized person's signature.
Does a Maryland LLC file an annual report?
Yes. Form 1, the Annual Report and Business Personal Property Return, is due to SDAT by April 15 each year, and the LLC fee is $300 (plus a 3% technology fee if paid online).
How long does it take to form a Maryland LLC?
Online filings include the $50 expedited fee and are usually processed in about 7 business days. Mailed filings without expediting take longer; same-day service is available for a higher fee.
Do I need a resident agent for a Maryland LLC?
Yes. Under Corporations and Associations Article § 4A-210, every Maryland LLC must maintain a Maryland principal office and a resident agent who consents to the role.
Related
- How to form an LLC (hub)
- How to form an LLC in Maryland
- Maryland business entity search
- Maryland LLC Annual Report and taxes
- Maryland resident agent requirements
- How much does a Maryland LLC cost?
- Articles of Organization (national)
- Texas Certificate of Formation (sibling)
- Indiana Articles of Organization (sibling)
- How to dissolve an LLC in Maryland
- LLC operating agreement
- How to get an EIN
- Business licenses in Maryland
- Legal glossary
Sources
- Maryland SDAT - Maryland Business Services (Charter Division) (formation agency, filing portal).
- Maryland Business Express - Fee Schedule ($100 Articles of Organization; $50 expedited; $325 rush; $25 name reservation; $300 Annual Report).
- Maryland SDAT - Articles of Organization (LLC) form (PDF).
- Maryland SDAT - Corporate Name Reservation Application (PDF) ($25 fee; 30 days).
- Maryland Business Express - Online business filing portal.
- Maryland General Assembly - Corporations & Associations § 4A-204, Articles of organization.
- Maryland General Assembly - Corporations & Associations § 4A-210, Principal office and resident agent.
- Maryland SDAT - Form 1, Annual Report and Business Personal Property Return (PDF) ($300; April 15; $20,000 exemption).
- Comptroller of Maryland - Business Licenses and Sales Tax Registration (6% sales and use tax; Combined Registration Application).
- IRS - Limited Liability Company (LLC) (federal default classification).
- IRS - Get an Employer Identification Number (free EIN).
- Cornell Legal Information Institute - Registered agent.
- Cornell Legal Information Institute - Limited Liability Company (LLC).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and deadlines change; verify current requirements with the Maryland State Department of Assessments and Taxation and the Comptroller of Maryland before acting.