Maryland · Corporation
How to Start a Corporation in Maryland
Maryland is cheap to start and pricey to keep. The first filing is $120, and the yearly filing is $300.
See the stepsShort answer
File Articles of Incorporation for a Stock Corporation with the Maryland Department of Assessments and Taxation for $120. At checkout that is $176 for Maryland plus $123.75 for our formation, $299.75 before card processing. Then budget for the annual report, which costs $300 and is filed together with the personal property tax return. There is no fee for the personal property return itself.
Last checked .How do I incorporate in Maryland, step by step?
Maryland flips the usual cost curve. The $300 annual report fee is more than double the $120 formation cost. It is filed with the personal property tax return, which has no fee, by April 15.
Choose and check the name
Run the business entity search on the Department of Assessments and Taxation website first. See the Maryland name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File articles of incorporation for a stock corporation
File the Articles of Incorporation for a Stock Corporation with Maryland. The fee at our checkout is $176. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
A Maryland corporation needs at least 1 director and must have a president, a secretary and a treasurer. 5 Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Before you pay wages, open a payroll withholding account with the state’s tax department, and a sales tax account if you sell taxable goods or services.
File the annual report
Put the first deadline on your calendar before you file anything else. See the Maryland annual report page and the filings below.
How much does it cost to incorporate in Maryland?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $176 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $299.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $354.20 | At filing |
| With the Day-One Bundle | $398 | At filing |
| Annual Report and Personal Property Tax Return (Form 1) (each year) | $300 6 | April 15 each year |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. State fees: $120 articles plus Maryland's expedited service, which our checkout uses: $176 in all.
Maryland at a glance
| Question | Maryland |
|---|---|
| Formation filing and state fee | Articles of Incorporation for a Stock Corporation, $120 1 |
| Expedited filing | expedited (7-10 business days) $50, same day, paper $425 2 |
| Name rule | Must contain Corporation, Incorporated, Limited, Inc., Corp. or Ltd., and be distinguishable from other entities on record 3 |
| Registered agent | Resident agent with a Maryland street address (no P.O. box): an adult Maryland citizen or another Maryland corporation; the corporation cannot act as its own agent 4 |
| Directors and officers | At least 1 director; officers: president, secretary and treasurer 5 |
| Annual report | Annual Report and Personal Property Tax Return (Form 1), $300, due April 15 each year 6 |
| Corporate income tax | 8.25% flat 7 |
Do I need a registered agent in Maryland?
A Maryland resident agent must be an adult citizen of Maryland or another existing Maryland corporation, with a Maryland street address and no post office box. 4 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. Maryland registered agent rules.
What goes in the Maryland articles of incorporation for a stock corporation?
File Articles of Incorporation for a Stock Corporation with the Department. One or more incorporators, 18 or older, sign it, and you name a resident agent and the directors.
Maryland adds a $50 expedite fee for review within 7-10 business days, or $425 for same-day paper service. 2
Which annual reports and franchise taxes will a Maryland corporation owe?
Missing the April 15 annual report can cost you your right to do business in Maryland.
How do I start an S corp in Maryland?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 9. Maryland follows the federal S election: an S corporation files Form 510 as a pass-through entity, and owes Maryland corporation tax only on income federal law taxes at the corporate level, such as excess net passive income or built-in gains. 8
We file Form 2553 for $165. Run your own numbers in the calculator or read Maryland: S corp or C corp.
Should I form a corporation or an LLC in Maryland?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in Maryland.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in Maryland as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in Maryland?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your Maryland corporation
We file it for $123.75 plus the state fee ($176), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to incorporate in Maryland?
$120: $100 for the Articles of Incorporation plus a $20 organization and capitalization fee. Expedited review adds $50 for 7-10 business days, or $425 for same-day paper service.
How much is the Maryland corporation annual report?
$300 for a domestic stock corporation. The personal property tax return filed with it has no fee.
Who can be a registered agent in Maryland?
An adult Maryland citizen or another existing Maryland corporation, at a Maryland street address with no post office box.
When is the Maryland annual report due?
April 15, or the following Monday if it falls on a weekend.
Sources 9 links, checked Nov 7, 2026
- Maryland charges $120 to file Articles of Incorporation for a stock corporation: a $100 filing fee plus a $20 organization and capitalization fee. dat.maryland.gov, checked Nov 7, 2026
- Maryland adds a $50 expedite fee for review within 7-10 business days, or $425 for same-day paper service. dat.maryland.gov, checked Nov 7, 2026
- A Maryland corporate name must contain Corporation, Incorporated, Limited, Inc., Corp. or Ltd. and be distinguishable from all other entities on record. dat.maryland.gov, checked Nov 7, 2026
- A Maryland resident agent must be an adult citizen of Maryland or another existing Maryland corporation, with a Maryland street address and no post office box. dat.maryland.gov, checked Nov 7, 2026
- A Maryland corporation needs at least 1 director and must have a president, a secretary and a treasurer. mgaleg.maryland.gov, checked Nov 7, 2026
- A Maryland domestic stock corporation pays a $300 filing fee for the annual report, and there is no fee for the personal property tax return. egov.maryland.gov, checked Nov 7, 2026
- Maryland taxes a C corporation at a flat 8.25% of Maryland taxable income. mgaleg.maryland.gov, checked Nov 6, 2026
- Maryland follows the federal S election: an S corporation files Form 510 as a pass-through entity, and owes Maryland corporation tax only on income federal law taxes at the corporate level, such as excess net passive income or built-in gains. marylandcomptroller.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.