Maryland — statewide
Maryland State Department of Assessments and Taxation, Corporate Charter Division
In short
Maryland State Department of Assessments and Taxation, Corporate Charter Division issues 3 permits we publish for Maryland — statewide, last verified 2026-09-03. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Articles of Organization (LLC)only if it applies to you | Maryland State Department of Assessments and Taxation, Corporate Charter Division | $100 one-time filing | perpetual, but a $300 annual report is due every 15 April | 2026-09-03 |
| Articles of Incorporationonly if it applies to you | Maryland State Department of Assessments and Taxation, Corporate Charter Division | $120 one-time minimum — $100 filing plus a $20 organization and capitalization fee | perpetual, but a $300 annual report is due every 15 April | 2026-09-03 |
| Annual Reportonly if it applies to you | Maryland State Department of Assessments and Taxation, Corporate Charter Division | $300 a year | annual — due 15 April, extendable to 15 June | 2026-09-03 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Articles of Organization (LLC)
$100 flat, domestic or foreign, with none of the capital-stock component that applies to a corporation. Ordinary processing costs nothing extra but takes six to eight weeks online; $50 buys seven to ten business days, $325 buys same-day review online and $425 the paper equivalent, and online filings carry a three per cent technology fee. Dissolving or cancelling is free. The real cost of an LLC in Maryland is the annual report at $300 a year, which is the same for a corporation.
Articles of Incorporation
$120 is a floor, not a price. The $20 organization and capitalization fee covers an aggregate par value up to $100,000 and then climbs on a ladder — a dollar per five thousand up to a million, then ten dollars per hundred thousand, then fifteen per half million, then twenty per million — so a heavily capitalised corporation pays materially more. Shares with no par value count at twenty dollars each for this purpose, which catches people who authorise a large no-par block. A nonstock corporation organised as a charity pays $170, of which fifty dollars goes to a nonprofit development fund.
Annual Report
$300 a year, and Maryland charges it to an LLC, a corporation, a limited partnership, an LLP and a business trust alike — there is no cheaper structure. A nonstock corporation and a sole proprietor pay nothing, and a certified family farm pays $100. The personal property return that accompanies it is free, and is not required at all if your personal property statewide cost under twenty thousand dollars to buy — but the annual report is still due. The penalty is unusual in being proportional to your county assessment rather than to the fee: up to a tenth of one per cent of it, plus two per cent of that penalty every thirty days, with a floor of $30 rising to $50 and a ceiling of $500. An extension to 15 June is free if requested electronically by the due date.
Contact
- Jurisdiction
- Maryland — statewide
- Phone
- (410) 767-1340
- Website
- dat.maryland.gov
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Maryland Business Express — filing fee scheduleMaryland State Department of Assessments and Taxation · primary source · retrieved 2026-09-03
- Maryland Corporations and Associations section 1-204 — the organization and capitalization fee ladderMaryland General Assembly · primary source · retrieved 2026-09-03
- Maryland Tax-Property section 11-101 — who must file an annual report and by whenMaryland General Assembly · primary source · retrieved 2026-09-03
- Maryland Tax-Property section 14-704 — annual report penaltiesMaryland General Assembly · primary source · retrieved 2026-09-03
Other Maryland statewide offices
- Maryland Department of Health, Office of Food Protection
- Comptroller of Maryland, Revenue Administration Division
- Comptroller of Maryland, State License Bureau
- Maryland Home Improvement Commission, Department of Labor
- Maryland Office of the Attorney General, Consumer Protection Division
- Maryland State Board of Barbers, Department of Labor
- Maryland State Board of Cosmetologists, Department of Labor
- Maryland State Board of Veterinary Medical Examiners, Department of Agriculture
- Maryland State Department of Education, Office of Child Care
Maryland jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.