Crimson Business Consulting
Business Built Together · Baltimore, MD
Reference Guide
Maryland Compliance Reference Guide 2026
A practical quick-reference for Maryland small business owners covering state registration, annual filings, taxes, employment law, and key regulatory deadlines.
Disclaimer: This guide is provided for general informational purposes only and does not constitute legal or tax advice. Laws and regulations change. Always consult a licensed Maryland attorney or CPA before making compliance decisions. CBC provides business consulting — not legal representation.
Section 1 — Business Registration & Entity Maintenance
Maryland SDAT (State Department of Assessments and Taxation)
| Requirement | Who It Applies To | Deadline / Frequency | Fee (approx.) |
|---|---|---|---|
| Annual Report Filing | All LLCs, Corps, LLPs | April 15 each year | $300 (Corp) / $300 (LLC) |
| Personal Property Return | All businesses with tangible property | April 15 each year | Based on value |
| Registered Agent — maintain current | All registered entities | Ongoing | Varies by agent |
| Articles Amendment | When name, address, or structure changes | Within 30 days of change | $100 |
| Trade Name Registration | Businesses operating under DBA name | Before using DBA | $25 per county |
Key Resource: Maryland Business Express — businessexpress.maryland.gov — is the one-stop portal for most SDAT filings, license applications, and entity management.
Section 2 — Maryland Business Taxes
State Tax Overview
| Tax Type | Rate / Amount | Who Pays | Filing Frequency |
|---|---|---|---|
| Corporate Income Tax | 8.25% of net income | C-Corps | Annual (Form 500) |
| Pass-Through Entity Tax | 8.25% (optional election) | LLCs, S-Corps, Partnerships | Annual |
| Personal Income Tax (owner) | 2%–5.75% (state) + local | Sole Props, Pass-through owners | Quarterly estimates + annual |
| Sales & Use Tax | 6% statewide | Businesses selling taxable goods/services | Monthly, quarterly, or annual |
| Employer Withholding Tax | Varies by employee income | Businesses with employees | Semi-weekly, monthly, or quarterly |
| Unemployment Insurance (SUTA) | 1%–10.5% on first $8,500 wages | Most employers | Quarterly |
| Baltimore City Income Tax | 3.2% (in addition to state) | Residents & businesses in Baltimore City | Annual / with state return |
Key Deadlines: Maryland state income tax returns are due April 15 (same as federal). Quarterly estimated tax payments are due April 15, June 15, September 15, and January 15.
Section 3 — Licenses & Permits Quick Reference
| License/Permit Type | Issuing Agency | Applies To | Renewal |
|---|---|---|---|
| Maryland Business License | Clerk of Circuit Court (by county) | Most businesses | April 30 annually |
| Home Improvement Contractor License | MHIC (Maryland Home Improvement Commission) | Contractors doing $500+ work | Every 2 years |
| Food Service Facility Permit | Local Health Department | Restaurants, caterers, food trucks | Annually |
| Professional Licenses (CPA, attorney, engineer, etc.) | Maryland Board of respective profession | Licensed professionals | Varies by profession |
| Child Care License | Maryland MSDE | Child care facilities | Every 2 years |
| Liquor License | Local Board of License Commissioners | Businesses selling alcohol | Annually |
| Occupancy Permit | Local building/zoning authority | New physical locations | Per location |
| Baltimore City Business License | Baltimore City Finance Dept. | Businesses in Baltimore City | Annually |
Section 4 — Employment Law Highlights (Maryland)
| Requirement | Detail | Source |
|---|---|---|
| Minimum Wage (State) | $15.00/hr (as of Jan 1, 2024); subject to annual increases | Maryland DLLR |
| Minimum Wage (Baltimore City) | Match or exceed state minimum; confirm current rate | Baltimore City |
| Paid Sick Leave (MPSSLA) | 1 hr per 30 hrs worked; up to 40 hrs/year; applies to 15+ employee businesses (unpaid for smaller) | Maryland DLLR |
| Workers' Compensation | Required for all employees (including part-time) — file with Maryland WCC | MD Workers' Comp Commission |
| New Hire Reporting | Report all new hires within 20 days to Maryland Child Support Administration | MDCSA |
| Required Workplace Posters | Must display: Min Wage, FMLA, EEO, Job Safety (OSHA), Unemployment — free from DLLR | Maryland DLLR |
| Maryland WARN Act | 50+ employees: 60-day advance notice required for mass layoffs / plant closings | Maryland DLLR |
| Non-Compete Agreements | Enforceable but limited; must be reasonable in scope; prohibited for employees earning under $15/hr | Maryland Courts |
Section 5 — Key Annual Compliance Calendar
| Date | Compliance Action | Applies To |
|---|---|---|
| January 15 | Q4 Federal/State Estimated Tax Payment due | Self-employed, pass-through owners |
| January 31 | W-2s issued to employees; 1099s to contractors | All employers |
| January 31 | Q4 SUTA (unemployment) return due | All Maryland employers |
| March 15 | S-Corp and Partnership federal return due | S-Corps, Partnerships (or extend) |
| April 15 | Maryland SDAT Annual Report & Personal Property Return due | All registered entities |
| April 15 | Federal & Maryland individual/corporate income tax return due | All business owners |
| April 15 | Q1 Estimated Tax Payment due | Self-employed, pass-through owners |
| April 30 | Maryland Business License renewal due | Most licensed businesses |
| June 15 | Q2 Estimated Tax Payment due | Self-employed, pass-through owners |
| September 15 | Q3 Estimated Tax Payment due | Self-employed, pass-through owners |
| October 15 | Extended business tax return due (if extension filed) | C-Corps, S-Corps, LLCs |
| Quarterly | Sales & Use Tax returns (if quarterly filer) | Businesses collecting MD sales tax |
| Ongoing | Payroll tax deposits (semi-weekly or monthly based on payroll size) | All employers |
Section 6 — Key Maryland Agency Contacts
Maryland SDAT
Annual reports, entity registration, trade names, personal property
dat.maryland.gov
410-767-1330
Maryland Comptroller
State tax filings, sales tax registration, employer withholding
marylandtaxes.gov
410-260-7980
Maryland DLLR
Employment law, unemployment insurance, professional licenses, OSHA
dllr.maryland.gov
410-767-2357
Maryland Business Express
One-stop portal for licenses, permits, registrations, and filings
businessexpress.maryland.gov
Maryland SBDC
Free consulting, compliance guidance, and training for small businesses
mdsbdc.umd.edu
301-405-6552
IRS Small Business Center
Federal EIN, federal tax filings, employer tax guidance
irs.gov/businesses/small
800-829-4933
My Business Compliance Status
| Compliance Item | Status | Next Action / Date |
|---|---|---|
| SDAT Annual Report filed | ||
| Maryland Business License current | ||
| Sales tax registration (if applicable) | ||
| Employer withholding account registered | ||
| Workers' comp insurance in force | ||
| Required workplace posters displayed | ||
| Industry-specific licenses current | ||
| Registered agent information current |
Need compliance support? CBC's Legal Insight service helps Maryland businesses stay on top of their compliance obligations — from annual filings to employment law. Contact us at info@crimsonbc.com or +1 (443) 437-1209.
© 2026 Crimson Business Consulting LLC · All Rights Reserved · For informational use only