How much is the Maryland corporation annual report?

$300, filed every year. It is filed as the Annual Report (SDAT Form 1), filed with the Maryland Department of Assessments and Taxation (with the Business Personal Property Return where applicable).

Maryland Corporation Annual Report

By Edmond Hui · Facts verified July 29, 2026 against primary state sources

A Maryland corporation files the Annual Report (SDAT Form 1) every year and pays $300. April 15 each year

Filing for an LLC instead? See the Maryland LLC annual report.

Maryland corporation annual report requirements: Maryland files an annual corporate report for $300. Maryland imposes a corporate income tax. — The report fee shown is the state filing charge only; income or franchise tax, where owed, is covered separately on this page. Source: MyStateLLC 50-state corporation dataset, compiled from state filing offices and revenue departments, July 2026; any figure we could not confirm is labeled on the page.

Filing cadenceEvery year

Report fee$300

Corporate income taxYes

What Maryland requires

Annual Report (SDAT Form 1)

Frequency	every year
Due	April 15 each year
Fee	$300
Form	Annual Report (SDAT Form 1), filed with the Maryland Department of Assessments and Taxation (with the Business Personal Property Return where applicable)

Maryland is one of 41 states on an annual corporate reporting cycle. Nationally, 41 states require an annual corporate report, 7 require one every two years, and 2 require none.

What the filings cost over five years

State filing charges only, incorporation plus five years of reporting, annualized. Corporate income tax and franchise tax are excluded, because both depend on income or net worth.

Period	State filing charges
Incorporation	from $120
Each year after (report, annualized)	$300
Five-year equivalent (annualized)	$1,620

That ranks Maryland 48th cheapest of 49 states on five-year corporate filing charges.

Maryland corporation vs Maryland LLC

State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.

	Corporation	LLC
Formation filing fee	$120	$100
Report cadence	Every year	Every year
Report fee	$300	$300

An LLC is $20 cheaper to file here. That is a one-off charge, so it should not decide the entity type on its own.

Full Maryland LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained

State taxes a Maryland corporation pays

Corporate income tax

Applies	Yes
Rate	8.25% flat

Franchise or gross-receipts tax

Maryland has NO general corporate franchise tax. The $300 annual charge is the SDAT Annual Report filing fee (the same $300 applies to LLCs), not a franchise tax and not based on capital or paid-in stock. Maryland levies a separate public service company franchise tax only on regulated utilities.

What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what Maryland levies, or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.

C-corp return: Form 500 (Maryland Corporation Income Tax Return)

Frequently Asked Questions

: $300, filed every year. It is filed as the Annual Report (SDAT Form 1), filed with the Maryland Department of Assessments and Taxation (with the Business Personal Property Return where applicable).
: April 15 each year.

Where these numbers come from

This page covers the recurring report a for-profit corporation files with Maryland. Every figure was checked against Maryland's own published sources on July 29, 2026, the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.

Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.

Primary sources:

https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Resource%20Docs/List%20of%20Fees%20for%20Charter%20Services%20and%20Document%20Filings_0326-A.pdf
https://egov.maryland.gov/BusinessExpress/Payment/FeesSchedule
https://dat.maryland.gov/businesses/Pages/default.aspx
https://www.marylandcomptroller.gov/business/income/corporation/index.php
Maryland statute: Md. Tax-General §10-105(b) (corporate income tax rate)

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It describes rules that can differ from state to state, and fees, rates, forms and deadlines can change after we review them. It cannot tell you what applies to your own business: that turns on where the business is formed, where it operates and how it is taxed. Confirm anything you rely on with the state or federal agency concerned, or with a licensed attorney or CPA, before you act on it.

More for Maryland LLCs

Start and set up

Taxes, money and growth

Stay compliant

Operate in other states

Compare structures

By owner type

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

How we check facts