Maryland State Law

Maryland businesses must register with the State Department of Assessments and Taxation before conducting business. Sole proprietors using a trade name must file a trade name registration with SDAT. Businesses…

Source: MD State Department of Assessments and Taxation

Maryland employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Division…

Source: MD Division of Unemployment Insurance

The Maryland Department of Housing and Community Development administers small business lending programs through CDFIs and community partners. Programs target businesses in underserved communities and rural areas that cannot fully…

Source: MD Department of Housing and Community Development

Home-based businesses in Maryland are regulated by local county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits, non-resident employees,…

Source: MD Department of Labor

Maryland LLCs are formed by filing Articles of Organization with the State Department of Assessments and Taxation (SDAT) and paying a $100 fee. All LLCs must designate a resident agent…

Source: MD State Department of Assessments and Taxation

Maryland corporations are formed by filing Articles of Incorporation with SDAT and paying a minimum $120 fee based on authorized shares. Corporations must designate a resident agent in Maryland and…

Source: MD State Department of Assessments and Taxation

Maryland LLCs and corporations must file an Annual Report with SDAT by April 15 each year. The fee is $300 for both LLCs and corporations. Failure to file results in…

Source: MD State Department of Assessments and Taxation

Maryland imposes an 8.25% corporate income tax on net income attributable to Maryland. C corporations file Form 500 with the Comptroller of Maryland. Multi-state corporations apportion income using a single…

Source: MD Comptroller of Maryland

Maryland imposes a flat 6% sales and use tax on retail sales of tangible personal property and certain services statewide with no local sales taxes. Groceries and prescription drugs are…

Source: MD Comptroller of Maryland

Maryland minimum wage is $15.00 per hour statewide as of January 1, 2024. Tipped employees must receive at least $3.63 per hour in cash wages with tips bringing total compensation…

Source: MD Department of Labor

Maryland employers with one or more employees must carry workers compensation insurance. Coverage may be obtained through a private insurer, the Chesapeake Employers Insurance Company (state-created insurer), or through self-insurance.…

Source: MD Workers Compensation Commission

Maryland Time to Care provides eligible employees up to 12 weeks of paid family and medical leave per year, with up to 24 weeks in some circumstances. Benefits begin July…

Source: MD Department of Labor

Maryland professional licensing is administered through the Department of Labor and multiple independent boards covering engineers, architects, real estate agents, contractors, healthcare providers, and accountants. The Maryland OneStop portal provides…

Source: MD Department of Labor

Maryland requires home improvement contractors to be licensed by the Maryland Home Improvement Commission. Commercial contractors are regulated at the local level. Electrical, plumbing, and HVAC contractors must be licensed…

Source: MD Home Improvement Commission

The Maryland Technology Development Corporation (TEDCO) provides seed funding, grants, and investments to early-stage technology and life sciences companies in Maryland. Programs include the Maryland Innovation Initiative and Rural Business…

Source: MD Technology Development Corporation