Maryland LLC Annual Report 2026: $300 Fee, Due April 15

Due Date and Frequency

The Annual Report is an annual obligation — filed once per year with SDAT. There is no biennial option in Maryland. Every LLC, regardless of size, revenue, or activity level, must file every year to maintain good standing.

SDAT typically sends reminder notices, but receipt of a reminder is not a prerequisite for the filing obligation. It is your LLC's responsibility to file on time regardless of whether a reminder is received. Because April 15 also coincides with federal tax season, it is easy to overlook — mark April 15 on your business calendar every year as a distinct compliance task.

Annual Report Fee: $300 per Year

Maryland charges a flat $300 annual report fee for LLCs:

Maryland's $300 annual report fee is on the higher end nationally — many states charge between $0 and $100. The flat fee applies to every Maryland LLC regardless of revenue or size. Because the amount is fixed and predictable, the best practice is to set the $300 aside each year so the April 15 deadline never becomes a budgeting surprise. Confirm the current fee at dat.maryland.gov before filing.

What Information Is Required

The Maryland Annual Report requires you to confirm or update the following information with SDAT:

• Business Name and SDAT Department ID: Your exact LLC name as registered and the Department ID number SDAT assigned to your entity.
• Principal Office Address: The main business address of your LLC. This is used by SDAT to identify your entity and route correspondence.
• Resident Agent Information: The name and Maryland address of your resident agent (the Maryland term for a registered agent). If your agent or their address has changed, update it.
• Personal Property (if applicable): If your LLC owns or leases personal property in Maryland, you may need to report it on a Personal Property Tax Return filed alongside the Annual Report.

The Annual Report itself is primarily an administrative confirmation filing for the $300 fee. The Personal Property Tax Return, when required, is a separate component for LLCs holding business property in the state. If you are unsure whether the property return applies to your LLC, check the guidance at dat.maryland.gov.

Step-by-Step: How to File the Annual Report Online

Filing your Maryland LLC Annual Report online through SDAT is straightforward. Here is the step-by-step process:

1. Go to dat.maryland.gov
   Navigate to the Maryland State Department of Assessments and Taxation website and locate the online business filing portal (Maryland Business Express links to SDAT filings).
2. Locate your LLC
   Search for your LLC by name or SDAT Department ID. Select your entity from the results and confirm this is your LLC before proceeding.
3. Select "File Annual Report"
   Choose the option to file the Annual Report for the current year. The system will guide you through the required fields and indicate whether a Personal Property Tax Return also applies to your entity.
4. Review and update your information
   Confirm or update your principal office address and resident agent information. If your LLC owns or leases personal property in Maryland, complete the Personal Property Tax Return section as prompted.
5. Submit and pay the $300 fee
   Review your information one final time, then pay the $300 Annual Report fee by credit or debit card. Any applicable personal property amounts are calculated and added as part of the same submission.
6. Save your confirmation
   After payment, save or print the confirmation as proof of filing. SDAT will update your LLC's status to reflect the current year's Annual Report, keeping your entity in good standing.

What Happens If You Miss the Deadline

Missing the April 15 Annual Report deadline triggers a cascade of consequences:

The $300 fee plus a $100 late penalty (and possible interest) makes a late filing meaningfully more expensive than filing on time. This is avoidable — set a calendar reminder for April 1 each year as a prompt to file before the April 15 deadline, separate from your federal tax preparation.

How to Reinstate a Forfeited LLC in Maryland

If your Maryland LLC has lost good standing or been administratively dissolved (forfeited) for missed Annual Reports, reinstatement is possible. Here is the general process:

1. File all overdue Annual Reports
   You must bring all missed Annual Reports current. Pay the $300 fee for each year missed, plus the $100 late penalty and any interest on unpaid assessments that has accrued.
2. File for reinstatement with SDAT
   Submit the reinstatement filing to SDAT and pay the applicable reinstatement fee. Contact SDAT directly at dat.maryland.gov for the current fee schedule, as reinstatement costs can vary.
3. Confirm your resident agent is current
   Ensure your resident agent information is accurate and up to date at the time of reinstatement filing.
4. Await SDAT approval
   SDAT will review your reinstatement filing and, if all requirements are met, restore your LLC to good standing. You will receive confirmation once the entity is reinstated.

During any period of forfeiture, your LLC could not reliably enter contracts or sue in Maryland courts, so if significant business was conducted while out of good standing, consult a Maryland business attorney about potential exposure.

For more on staying in compliance across states, see annual report deadlines for every state. For Maryland specifically, see Maryland Registered Agent Requirements 2026 and Maryland LLC Taxes and Fees 2026. If you operate in Maryland as an out-of-state LLC, see Maryland Foreign LLC Registration 2026.