Is it cheaper to form an LLC in Georgia or Maryland?

Georgia is cheaper at formation ($100) than Maryland ($150). Ongoing costs are also different: $150 vs $400 per year. Total over three years: $550 vs $1,350.

Can I form an LLC in Georgia if I live in Maryland?

Yes, but your Maryland business will almost certainly need to register as a foreign LLC in Maryland too, which means paying Maryland's foreign registration fee and any ongoing Maryland obligations on top of the Georgia ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.

How long does it take to form an LLC in Georgia vs Maryland?

Georgia online: 7 business days; Maryland online: 10 business days. Georgia offers paid expedite from $100. Maryland offers paid expedite from $325.

Which state has lower taxes for an LLC, Georgia or Maryland?

Georgia: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax. Maryland: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax.

Do both states require a registered agent?

Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. Georgia and Maryland both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.

Which state should I pick if I run an online business from home?

Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in Georgia or Maryland to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.

Georgia vs Maryland LLC comparison

Georgia charges $100 to form an LLC; Maryland charges $150. Day-one sticker price is only part of the story, since most of the real cost comes from the annual obligations that stack up each year you keep the LLC open.

Over a rolling three-year window, Georgia runs about $800 less in total state fees than Maryland. Whether that gap matters depends on whether you actually operate in one of these states or are weighing a non-resident filing.

On speed, Georgia typically clears standard online filings faster than Maryland. Both states offer expedited tiers at an additional cost for filers on tight timelines.

For most small operators the choice is not really between these two states at all. It is between forming where the business actually operates and trying to route through a non-resident filing. The data below shows what each option actually costs.

Formation filing fee

Georgia $100

Maryland $150

Georgia saves $50

Year 1 total estimate

Georgia $250

Maryland $550

Georgia saves $300

Ongoing per year

Georgia $150

Maryland $400

Georgia saves $250

3-year total

Georgia $550

Maryland $1,350

Georgia saves $800

Key differences at a glance

Georgia costs $50 less to form ($100 vs $150).
Georgia is $250 per year cheaper to maintain ($150 vs $400).

Where each state fits

For most filers, forming in the state you actually operate from is the right call. The side-by-side below shows where the two states meaningfully diverge.

Three-year cost, side by side

Rough estimate of the state-facing cost to form and keep an LLC through three years. Both totals include a $100 per year registered-agent estimate.

Georgia Maryland

Year 1

$250

$550

Year 2

$400

$950

Year 3

$550

$1,350

Running total includes the one-time filing fee and annual ongoing costs (report fee or franchise tax plus a $100/year registered agent estimate).

What it costs under your specific situation

The table below runs the same LLC through four common scenarios. "Non-resident" rows assume a typical home-state foreign LLC registration adds about $200 per year of stacked cost; the real number depends on which state you live in and ranges from $50 to over $800 depending on jurisdiction.

Scenario	Year 1	Each year after	3-year total
You live in Georgia, business operates there No foreign LLC registration needed. You pay Georgia fees only.	$250	$150	$550
You live in Maryland, business operates there No foreign LLC registration needed. You pay Maryland fees only.	$550	$400	$1,350
Non-resident forming in Georgia with operations elsewhere You pay Georgia's fees plus a typical home-state foreign LLC registration of about $200 per year.	$450	$350	$1,150
Non-resident forming in Maryland with operations elsewhere You pay Maryland's fees plus a typical home-state foreign LLC registration of about $200 per year.	$750	$600	$1,950

Georgia vs Maryland: full comparison

Dimension	Georgia	Maryland
Online filing Can you file the formation document online?	Yes	Yes
Online approval time Standard, non-expedited	7 business days	10 business days
Expedited option Paid fast-track filing	$100	$325
Annual report Required in addition to tax	Required, $50	Required, $300
State-imposed annual tax Franchise, privilege, or LLC tax minimum	None	None
State income tax On pass-through LLC income at member level	Yes	Yes
Publication requirement Newspaper publication after formation	No	No
Operating agreement Required by state statute	Recommended, not required	Recommended, not required
Foreign LLC fee Cost to register as a foreign LLC in this state	$225	$150
State sales tax General statewide rate	4.0%	6.0%

Taxes in Georgia and Maryland

How each state handles entity-level tax on LLCs. Pass-through classification means member-level income tax also applies at each member's residence state.

Georgia tax

No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 5.2%.

Maryland tax

No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 8.3%.

Ongoing compliance

The recurring filings each state requires after formation.

Georgia

Annual report $50, due 04/01 each year. Registered agent required in Georgia.

Maryland

Annual report $300, due 04/15 each year. Registered agent required in Maryland.

Formation process, side by side

What actually happens from the moment you start filing to the moment you're in good standing. Use this as a checklist.

Georgia

Check business-name availability on the Georgia entity search.
Appoint a registered agent with a physical Georgia street address.
File Articles of Organization for LLC (CD 030) for $100.
Wait for approval. Online typically 7 business days. Paid expedite from $100.
Adopt an operating agreement (recommended, not required by Georgia statute).
Apply for a federal EIN (free from the IRS).
Open a business bank account to separate personal and business finances.
File your first annual report and pay $50 when it comes due.

Maryland

Check business-name availability on the Maryland entity search.
Appoint a registered agent with a physical Maryland street address.
File Articles of Organization for a Limited Liability Company for $150.
Wait for approval. Online typically 10 business days. Paid expedite from $325.
Adopt an operating agreement (recommended, not required by Maryland statute).
Apply for a federal EIN (free from the IRS).
Open a business bank account to separate personal and business finances.
File your first annual report and pay $300 when it comes due.

Before you pick either state

A few things that apply no matter which state you choose. These trip up enough first-time filers that they're worth stating explicitly.

Registered agent is non-negotiable. Both Georgia and Maryland (and every other US state) require every LLC to designate a registered agent with a physical street address in the state of formation. You can serve as your own agent if you live in the state; otherwise a commercial agent runs $50 to $125 per year. Using your own home address makes it part of the public record.

Forming elsewhere does not escape your home state's tax. If you live and operate a business from your home state, forming the LLC in Georgia or Maryland does not avoid your home state's income tax. The moment you transact business at home, your home state requires a foreign LLC registration, and state tax liability follows your residence regardless of where the entity sits on paper.

EIN applications are free. The IRS issues Employer Identification Numbers directly at no cost. Any service charging you to "get your EIN" is reselling a free form submission. Single-member LLCs with no employees technically don't need one for federal tax, but nearly every bank requires an EIN to open a business account.

Operating agreement matters more than the state you pick. A well-drafted operating agreement governs member ownership, management, profit splits, buy-sell terms, and dissolution. Without one, your LLC runs on the state's default rules, which are rarely what you want. California, Maine, Missouri, and New York require a written one by statute; every other state treats it as strongly recommended.

Agency contacts

Georgia Secretary of State, Corporations Division

Website: sos.ga.gov
Phone: (404) 656-2817
Mail: 2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower, Atlanta, GA 30334
Office: 214 State Capitol, Atlanta, GA 30334
Hours: 8:00 AM to 5:30 PM Eastern, Monday to Friday

Maryland State Department of Assessments and Taxation, Charter Division

Website: dat.maryland.gov
Phone: (410) 767-1184
Email: sdat.serviceofprocess@maryland.gov
Mail: Charter Division, Maryland Department of Assessments and Taxation, 8th Floor, 301 W. Preston St., Baltimore, MD 21201-2395
Office: 301 W. Preston Street, Baltimore, MD 21201
Hours: 8:30 AM to 4:30 PM Eastern, Monday to Friday

Georgia Department of Revenue

Website: dor.georgia.gov
Phone: (877) 423-6711
Mail: 1800 Century Boulevard NE, Atlanta, GA 30345
Hours: 8:00 AM to 5:00 PM Eastern, Monday to Friday

Comptroller of Maryland

Website: www.marylandtaxes.gov
Phone: (410) 260-7980
Email: taxhelp@marylandtaxes.gov
Mail: Comptroller of Maryland, Revenue Administration Division, 110 Carroll Street, Annapolis, MD 21411-0001
Office: Goldstein Treasury Building, 80 Calvert Street, Annapolis, MD 21401
Hours: 8:30 AM to 4:30 PM Eastern, Monday to Friday

Frequently Asked Questions

Is it cheaper to form an LLC in Georgia or Maryland?

Georgia is cheaper at formation ($100) than Maryland ($150). Ongoing costs are also different: $150 vs $400 per year. Total over three years: $550 vs $1,350.
Can I form an LLC in Georgia if I live in Maryland?

Yes, but your Maryland business will almost certainly need to register as a foreign LLC in Maryland too, which means paying Maryland's foreign registration fee and any ongoing Maryland obligations on top of the Georgia ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.
How long does it take to form an LLC in Georgia vs Maryland?

Georgia online: 7 business days; Maryland online: 10 business days. Georgia offers paid expedite from $100. Maryland offers paid expedite from $325.
Which state has lower taxes for an LLC, Georgia or Maryland?

Georgia: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax. Maryland: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax.
Do both states require a registered agent?

Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. Georgia and Maryland both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.
Which state should I pick if I run an online business from home?

Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in Georgia or Maryland to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.

Full state guides

GeorgiaOpen Georgia LLC guide →
MarylandOpen Maryland LLC guide →

More Georgia and Maryland comparisons

More Georgia vs ...

More Maryland vs ...

Sources

Filing fee: sos.ga.gov/sites/default/files/forms/Reference%20-%20Filing%20Fees_0.p… · verified April 21, 2026
Georgia Secretary of State Corporations Division Filing Fees reference (Rev. 8/2025, effective September 6, 2025). Domestic LLC Articles of Organization filing fee is $100 (online) or $110 by mail ($100 filing + $10 paper service charge). Online filing through ecorp.sos.ga.gov includes only the $100 base fee.
Expedited filing: sos.ga.gov/how-to-guide/filing-fees-and-expedited-processing-document-… · verified April 21, 2026
Georgia SOS expedited service ladder: 2 business days = $100 additional; same business day (submitted before noon) = $250 additional; 1-hour = $1,000 additional. Online filings generally process within 5-10 business days without expedite. We report the 2-business-day tier ($100 / 48 hours) as the cheapest expedited option.
Annual report fee: sos.ga.gov/how-to-guide/how-file-annual-registration · verified April 21, 2026
Georgia annual registration for LLCs: $50 base filing fee plus $10 service charge ($60 total per year) under the fee schedule revised August 2025 and applicable September 6, 2025. Due between January 1 and April 1 each year following the year of formation. O.C.G.A. §14-11-1103.
Franchise tax: dor.georgia.gov/net-worth-tax-corporations-faq · verified April 21, 2026
Georgia Department of Revenue net worth tax FAQ. Net worth tax applies to C and S corporations and LLCs taxed as corporations. Pass-through LLCs (single-member disregarded entities and partnership-taxed LLCs) are not subject. Therefore Georgia has no franchise/net-worth tax on a default-classified LLC.
Operating agreement requirement: law.justia.com/codes/georgia/title-14/chapter-11/article-1/section-14-… · verified April 21, 2026
O.C.G.A. §14-11-101 defines 'operating agreement' as any agreement, written or oral, of the members. No statute requires a written or filed operating agreement. Justia mirror used because sos.ga.gov is behind Cloudflare WAF; confirm language at the official source when possible.
Foreign LLC registration fee: sos.ga.gov/sites/default/files/forms/Application%20-%20Certificate%20o… · verified April 21, 2026
Georgia SOS Form CD-241 Application for Certificate of Authority for Foreign LLC. Filing fee $225 online; $235 by mail (includes $10 paper service charge). Rev. 8/2025 fee schedule.
Publication requirement: sos.ga.gov/sites/default/files/forms/Filing%20Procedure%20-%20Limited%… · verified April 21, 2026
Georgia's LLC formation filing procedure does not require newspaper publication. Publication notices are a Georgia corporation-only requirement (O.C.G.A. §14-2-201.1); the LLC Act has no parallel provision.
Business name search: ecorp.sos.ga.gov/BusinessSearch · verified April 21, 2026
Georgia eCorp business entity search. Confirm name availability before filing CD 030.
Sales tax rate: dor.georgia.gov/sales-tax-rates-general · verified April 21, 2026
Georgia Department of Revenue Sales Tax Rates – General page. Statewide rate is 4%; county and local add-ons bring combined rates to 6-9% depending on jurisdiction. General Rate Chart effective January 1, 2026 – March 31, 2026.
Corporate income tax rate: dor.georgia.gov/taxes/important-tax-updates · verified April 21, 2026
HB 111 (signed April 15, 2025) reduced Georgia's corporate income tax rate from 5.39% to 5.19% effective for tax years beginning on or after January 1, 2025. Applies to C-corp income (not default-classified LLCs). Further reductions toward 4.99% are scheduled subject to annual revenue triggers.
Filing fee: dat.maryland.gov/businesses/Documents/FEES.pdf · verified April 21, 2026
SDAT Fee Schedule for Documents Relating to Corporate Charters (revised May 2024). Articles of Organization (domestic LLC) base fee is $100 with a $50 expedited service fee. All online filings through Maryland Business Express are automatically expedited, making the effective online day-one cost $150 (100 base plus 50 expedite). Mail filings may pay the $100 base with 4 to 6 week review, or add the $50 expedite fee for 7 to 10 business day review.
Expedited filing: egov.maryland.gov/BusinessExpress/home/ProcessingTimes · verified April 21, 2026
Rush service via online Maryland Business Express: $325 same-day fee when submitted before 2:30 PM (reviewed within approximately 3 hours). Rush service via paper dropbox at 123 Market Place, Baltimore: $425 same-day fee (submit by 10 AM, pickup by 3:45 PM). Fee amounts per SDAT fee schedule revised May 2024. We report the online rush at $325 and approximately 3 hour turnaround as the default expedited tier.
Annual report fee: dat.maryland.gov/SDAT%20Forms/PPR_Forms/2025_Form1.pdf · verified April 21, 2026
Form 1 Annual Report and Business Personal Property Return, Maryland SDAT. Filing fee for a Domestic or Foreign Limited Liability Company is $300 per entity, due April 15 each year. The same Form 1 captures both the Annual Report (Sections I through III all LLCs must complete) and the Business Personal Property Return (Sections IV through VIII, required only if the LLC owns, leases, or uses personal property in Maryland with total original cost of $20,000 or more).
Corporate income tax rate: www.marylandtaxes.gov/business/income/tax-information.php · verified April 21, 2026
Maryland corporate income tax is a flat 8.25% of Maryland modified income. Applies to C-corporations and to LLCs electing C-corp treatment. LLCs default to pass-through taxation.
Sales tax rate: www.marylandcomptroller.gov/taxes/business/sales-and-use/ · verified April 21, 2026
Maryland statewide sales and use tax is 6% with no local add-on (special 9% rate applies to alcoholic beverages). Short-term vehicle rentals and a handful of services have different rates.
Foreign LLC registration fee: dat.maryland.gov/businesses/Documents/FEES.pdf · verified April 21, 2026
SDAT Fee Schedule: Foreign LLC Registration base fee $100 plus $50 expedited. Online filings through Maryland Business Express are automatically expedited at $150 total. Same foreign LLC must also file Form 1 Annual Report and pay the $300 annual fee.
Business name search: egov.maryland.gov/BusinessExpress/EntitySearch · verified April 21, 2026
Maryland Business Express Entity Search. Confirm LLC name availability before filing Articles of Organization.
Operating agreement requirement: mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca&section=4A… · verified April 21, 2026
Md. Code Corp. and Assns. 4A-402 permits (but does not require) members to enter into an operating agreement. Unless the articles of organization specifically require otherwise, the operating agreement need not be in writing. Maryland does not mandate a written LLC operating agreement.

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