Key figures
Maryland compliance
2026, with sources
SDAT: qualification and the annual report
A Delaware corporation doing business in Maryland qualifies with the State Department of Assessments and Taxation (SDAT), $100, with proof of existence from Delaware dated within 60 days. A corporation that did business before qualifying pays a $200 penalty with the filing.
Every year after that it files Form 1, the annual report and business personal property return, by April 15, with a free extension to June 15. A stock corporation pays $300 regardless of its Maryland activity. A company with $20,000 or more of personal property in Maryland (computers and furniture at an office, at cost) completes the personal property section, which is the basis for local property tax on business equipment.
Comptroller deadlines
Form 500 is due on the 15th day of the fourth month after the tax year ends, or on the federal due date if that is later. An extension gives up to seven more months to file but none to pay. Estimated tax runs on Form 500D in four installments once the year’s tax is expected to exceed $1,000.
Unclaimed property for the year ending June 30 is reported to the Comptroller by October 31, with notice to owners sent 30 to 120 days before the report.
A first-year calendar
For a calendar-year startup that qualifies in Maryland in 2026: the first Form 1 and $300 fee are due April 15, 2027; the 2026 Form 500 is due April 15, 2027 (later only if the federal date is later); payroll accounts file quarterly from the first Maryland payroll; and FAMLI registration and contributions start for wages paid from January 1, 2027.
Deadlines
- Apr 15 (extendable to Jun 15)Annual report and business personal property return to SDAT, $300Form 1
- 15th day of the 4th month after year endCorporation income tax returnForm 500
- 15th day of the 4th, 6th, 9th and 12th monthsEstimated taxForm 500D
- Oct 31Unclaimed property report (year ending June 30)
The federal baseline
This page covers what Maryland adds. The federal rules underneath it apply here too.
Common questions
We registered in Maryland but haven’t done much there. Do we still file?
Yes. Every entity registered with SDAT files an annual report, Form 1, by April 15, and a stock corporation pays the $300 fee whether or not it has property, income or activity in Maryland. A free extension to June 15 is available. If the company has $20,000 or more of personal property in Maryland, the same form carries the business personal property return.
Does a Maryland extension give us more time to pay?
It extends the time to file, up to seven months, but not to pay. Tax must be paid by the original due date, the 15th day of the fourth month after year end.
Compliance next door
- DCDistrict of Columbia complianceDC compliance is the D-20 by April 15, a biennial report to DLCP with beneficial ownership, and quarterly payroll filings on MyTax.DC.gov.
- DEDelaware complianceEvery Delaware corporation files an annual report and pays franchise tax by March 1, keeps a registered agent, and reports unclaimed property, wherever it operates. The franchise tax is computed two ways, and the lower one has to be asked for.
- PAPennsylvania compliancePennsylvania compliance is the RCT-101 by May 15, a new $7 annual report by June 30, and unclaimed property by April 15. Philadelphia adds its own business tax and license.
- VAVirginia complianceVirginia compliance is Form 500 in the fourth month after year end, an SCC fee and report every anniversary month priced by authorized shares, and local BPOL licenses.
- WVWest Virginia complianceWest Virginia compliance is a $25 annual report by June 30, a combined corporation net income tax report for unitary groups, and unclaimed property before November 1. Cities can add a gross receipts tax.
More of the Maryland guide
- AccountingAccounting and state tax in MarylandCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in MarylandSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in MarylandPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in MarylandWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in MarylandCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.