Maryland Business Filing Deadlines & Ongoing Requirements

Maryland ongoing requirements

File Annual Report and Personal Property Return (LLCs, corporations and nonprofits): every year by April 15; fee $300.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Register for state taxes with Comptroller of Maryland. Official page
Business-level tax: Corporate income tax; optional pass-through entity tax.
Sales tax: get a Maryland sales and use tax license from Comptroller of Maryland before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
There are no local sales taxes.
If you have employees, withhold Maryland income tax from wages and register for withholding. Official page

Register for unemployment insurance with Maryland Department of Labor, Division of Unemployment Insurance. The 2026 taxable wage base is $8,500 per employee; experience-rated rates run from 0.3% to 7.5%. Official page
New employers start at 2.6%.
Workers' compensation through Maryland Workers' Compensation Commission and private insurers. Required when: 1 employee
Paid sick leave is required statewide from 1 employee.
Post the required labor notices at your workplace. Official page

Form your LLC or corporation with Maryland Department of Assessments and Taxation. Official page
A trade name (DBA) is registered with the state.

Business filings and annual reports: Maryland Department of Assessments and Taxation. Official page
Taxes: Comptroller of Maryland. Official page
Unemployment insurance and labor rules: Maryland Department of Labor, Division of Unemployment Insurance. Official page
Workers' compensation: Maryland Workers' Compensation Commission.
Contractor licensing: Maryland Home Improvement Commission.
Real estate licensing: Maryland Real Estate Commission.
Alcohol licensing: Maryland Alcohol, Tobacco and Cannabis Commission (with local boards).
Child care licensing: Maryland State Department of Education, Office of Child Care.
Health facility licensing: Maryland Department of Health.

County trader's license (Clerk of the Circuit Court): Retailers and others selling goods need a trader's license from the county circuit court clerk; Baltimore and counties also require occupancy permits.
Cannabis: adult-use licensing, regulated by Maryland Cannabis Administration.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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