Key Takeaways
- Maryland does NOT offer a PLLC as a distinct entity type — Maryland's LLC Act (Corporations & Associations Article, Title 4A) contains no professional-LLC provision at all — §4A-201 permits an LLC to conduct "any lawful business" with no professional-service carve-out, and no PLLC subchapter exists anywhere in Title 4A. Licensed professionals instead use a Professional Corporation under Title 5 ("Professional Service Corporations and Professional Associations"), commonly styled with "Chartered" or "P.A." in the name, or in practice, a plain LLC for professions Title 4A doesn't otherwise restrict.
- Maryland does not require licensing board pre-approval as a condition of filing
- Genuinely more flexible than most states' professional-entity rules, even though it's the Professional Corporation alternative rather than a PLLC: §5-102(b) explicitly allows a Maryland Professional Corporation to be organized "for the purpose of rendering the same, similar, or related professional services within 2 or more professions" — a real multi-discipline allowance worth knowing about even for professionals who assumed Maryland offered nothing but a single-profession entity.
- LLC Attorney does not form PLLCs or other professional entities — this guide is educational; where your profession permits a standard LLC or corporation, LLC Attorney can form that
If you're a licensed professional in Maryland — a physician, attorney, accountant, or similar occupation — you might expect to form a "PLLC," but Maryland doesn't have one. Maryland licensed professionals instead use a Title 5 Professional Corporation (which notably allows combining related professions) or, in practice for some professions, a plain LLC.
This guide covers exactly what Maryland licensed professionals actually use in 2026 — why the "PLLC" doesn't exist under Maryland law, the genuinely flexible multi-discipline allowance Title 5 provides, the filing costs, and how liability protection works regardless of entity choice.
What Is a Maryland PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
No. Maryland's LLC Act (Corporations & Associations Article, Title 4A) contains no professional-LLC provision at all — §4A-201 permits an LLC to conduct "any lawful business" with no professional-service carve-out, and no PLLC subchapter exists anywhere in Title 4A. Licensed professionals instead use a Professional Corporation under Title 5 ("Professional Service Corporations and Professional Associations"), commonly styled with "Chartered" or "P.A." in the name, or in practice, a plain LLC for professions Title 4A doesn't otherwise restrict.
Who Needs a PLLC in Maryland?
Maryland's Title 5 enumerates 13 professions at §5-101(g)(2): architect, attorney, certified public accountant, chiropractor, dentist, osteopath, podiatrist, physician, professional engineer, licensed real estate broker/salesperson/associate broker, veterinarian, psychologist, and physical therapist. Because there's no PLLC, these professionals choose between the Title 5 Professional Corporation and, in some cases (Maryland law firms specifically, per common practice), a plain LLC.
Maryland law firms specifically are commonly organized as plain LLCs in practice, since Title 4A doesn't bar it — though this rests on common practice rather than an exact statutory authorization, so confirm with a Maryland business attorney before assuming it applies to your situation. Architecture, engineering, real estate brokerage, and veterinary medicine are also carved out at §5-102(a) as professions that may organize under alternative corporate forms.
Who Can Own a Maryland PLLC?
For the Title 5 Professional Corporation route, shares may only be issued to a "qualified person" — generally, someone licensed to practice the relevant profession. For the plain-LLC route some professionals use, membership is typically restricted to same-profession licensees by the entity's own governing documents rather than by a PLLC statute, since none exists.
Genuinely more flexible than most states' professional-entity rules, even though it's the Professional Corporation alternative rather than a PLLC: §5-102(b) explicitly allows a Maryland Professional Corporation to be organized "for the purpose of rendering the same, similar, or related professional services within 2 or more professions" — a real multi-discipline allowance worth knowing about even for professionals who assumed Maryland offered nothing but a single-profession entity.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
Whether structured as a Title 5 Professional Corporation or a restricted plain LLC, a Maryland licensed professional remains personally liable for their own malpractice regardless of entity choice — the entity wrapper protects against a co-owner's malpractice and ordinary business debts, never your own negligent acts.
Maryland doesn't tie a malpractice-insurance mandate to Title 5 formation or maintenance as a general matter. Individual licensing boards for the 13 enumerated Title 5 professions may separately require coverage as a condition of licensure, independent of the entity-formation filing.
How Is a Maryland PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
Maryland has a graduated personal income tax (up to 5.75% at the state level), plus county "piggyback" income taxes that stack on top and vary by county, so a Maryland licensed professional's pass-through profit is taxed at a meaningfully higher combined rate than the state rate alone suggests.
Maryland entities — LLC or Professional Corporation — file an annual Personal Property Return / Annual Report with SDAT ($300 fee) to stay in good standing; there's no separate PLLC-specific fee since no such entity exists.
Maryland is confirmed as one of the states in this set with no PLLC entity type at all. If you've seen third-party filing sites reference a "Maryland PLLC," that's inaccurate — Title 4A has no professional-LLC subchapter, and the dedicated statutory vehicle for licensed professionals is the Title 5 Professional Corporation.
How to Set Up Your Maryland PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
Maryland's Title 5 enumerates 13 professions at §5-101(g)(2): architect, attorney, certified public accountant, chiropractor, dentist, osteopath, podiatrist, physician, professional engineer, licensed real estate broker/salesperson/associate broker, veterinarian, psychologist, and physical therapist. Because there's no PLLC, these professionals choose between the Title 5 Professional Corporation and, in some cases (Maryland law firms specifically, per common practice), a plain LLC.
Step 2 — Get licensing board sign-off if required.
Maryland's SDAT doesn't universally require licensing-board pre-certification before accepting an LLC or Professional Corporation filing. Title 5's ownership mechanism instead works through stock-issuance eligibility restrictions — shares may only be issued to a "qualified person" as defined at §5-101 — rather than a submitted board certificate. Because there's no PLLC and no attached-certificate requirement, your entity choice comes down to Title 5 Professional Corporation versus plain LLC before you ever get to SDAT — some individual boards may impose their own separate registration or notification requirements independent of the SDAT filing, so check with your specific board regardless of which entity you choose.
Step 3 — File your formation documents.
Maryland's LLC Act (Corporations & Associations Article, Title 4A) contains no professional-LLC provision at all — §4A-201 permits an LLC to conduct "any lawful business" with no professional-service carve-out, and no PLLC subchapter exists anywhere in Title 4A. Licensed professionals instead use a Professional Corporation under Title 5 ("Professional Service Corporations and Professional Associations"), commonly styled with "Chartered" or "P.A." in the name, or in practice, a plain LLC for professions Title 4A doesn't otherwise restrict.
Step 4 — Appoint a registered agent.
Maryland calls this role a "Resident Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
For the Title 5 Professional Corporation route, shares may only be issued to a "qualified person" — generally, someone licensed to practice the relevant profession. For the plain-LLC route some professionals use, membership is typically restricted to same-profession licensees by the entity's own governing documents rather than by a PLLC statute, since none exists.
Step 6 — Address malpractice insurance requirements.
Maryland doesn't tie a malpractice-insurance mandate to Title 5 formation or maintenance as a general matter. Individual licensing boards for the 13 enumerated Title 5 professions may separately require coverage as a condition of licensure, independent of the entity-formation filing.
Step 7 — Handle ongoing state compliance.
Maryland entities — LLC or Professional Corporation — file an annual Personal Property Return / Annual Report with SDAT ($300 fee) to stay in good standing; there's no separate PLLC-specific fee since no such entity exists. Maryland has a graduated personal income tax (up to 5.75% at the state level), plus county "piggyback" income taxes that stack on top and vary by county, so a Maryland licensed professional's pass-through profit is taxed at a meaningfully higher combined rate than the state rate alone suggests.
Step 8 — Watch for Maryland-specific PLLC traps.
The single most important thing to know about Maryland is that it has no PLLC. Don't search for a Maryland PLLC filing form — it doesn't exist. Licensed professionals use either a Title 5 Professional Corporation (which genuinely does allow multi-discipline combination for related services, an unusual flexibility) or, for some professions in practice, a plain LLC.
Where LLC Attorney Fits In
LLC Attorney doesn't form Maryland PLLCs or other professional entities, and the filing steps above are for you or your attorney to complete. What we can do:
- Form a standard Maryland LLC or corporation the same day where your profession permits one.
- Handle S-corp elections.
- Serve as your Resident Agent (registered agent).
- Connect you with flat-fee attorney consultations (no retainer) for licensing and ownership questions before you file.
When Should You Talk to an Attorney About Your Maryland PLLC?
Talk to an attorney before forming your Maryland professional entity if you assumed a PLLC was available and need help choosing between a Title 5 Professional Corporation and a plain LLC, if you want to combine more than one related profession under the §5-102(b) multi-discipline allowance, or if your profession isn't among Title 5's enumerated 13 and you're unsure which entity type applies.
Is Maryland a State Where PLLC Formation Is More Complex?
Maryland's complexity isn't procedural the way Illinois's two-agency process is — it's that the entity type most people expect (a PLLC) doesn't exist here at all. Licensed professionals choose between a Title 5 Professional Corporation (which, notably, explicitly allows combining related professions under §5-102(b)) and, in practice, a plain LLC for professions Title 4A doesn't restrict. Getting this choice wrong, or assuming a "Maryland PLLC" filing exists, is the single most common error for professionals moving to Maryland from a state that does have one.
How LLC Attorney Can Help Maryland Professionals
LLC Attorney doesn't form professional entities like PLLCs. This guide exists so professionals get the Maryland rules right — here's what we do offer.
- Standard LLC or corporation formation in Maryland, where your profession permits one — no markup on state fees.
- S-corp election handling when that fits your tax situation.
- Registered agent (Resident Agent) service in Maryland.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Need Help Starting Your Maryland Business?
LLC Attorney doesn't form professional entities like PLLCs; if your profession allows a standard LLC or corporation in Maryland, we can form it and serve as your resident agent; if you're unsure which entity your license requires, a flat-fee attorney consultation can settle it before you file. See our full pricing for all service tiers.
Frequently Asked Questions
No. Maryland does not offer a PLLC as a distinct entity type — Title 4A's LLC Act has no professional-LLC provision at all. Licensed professionals instead use a Title 5 Professional Corporation or, in practice for some professions, a plain LLC.
Maryland's Title 5 enumerates 13 professions: architect, attorney, CPA, chiropractor, dentist, osteopath, podiatrist, physician, professional engineer, licensed real estate broker/salesperson/associate broker, veterinarian, psychologist, and physical therapist.
Maryland's SDAT doesn't universally require licensing-board pre-certification before accepting a Title 5 Professional Corporation or LLC filing — Title 5 instead restricts share ownership to a "qualified person" rather than requiring a submitted board certificate.
Maryland's Articles of Organization (LLC route) cost $100, or Articles of Incorporation for a Title 5 Professional Corporation start around $120 — there's no separate PLLC fee since no such entity exists.
For a Title 5 Professional Corporation, shares may only be issued to a "qualified person" generally licensed to practice the relevant profession; a plain LLC used by some professionals typically restricts membership similarly through its own governing documents.
Yes, notably — Maryland's Title 5, §5-102(b) explicitly allows a Professional Corporation to be organized for rendering the same, similar, or related professional services within two or more professions, a genuine multi-discipline allowance even though it's the PC alternative rather than a PLLC.
Whether structured as a Title 5 Professional Corporation or a restricted plain LLC, a Maryland licensed professional remains personally liable for their own malpractice regardless of entity choice.
Maryland doesn't tie a malpractice-insurance mandate to Title 5 formation as a general matter, though individual licensing boards may separately require coverage as a condition of licensure.
No. LLC Attorney does not form PLLCs, professional corporations, or other license-restricted professional entities in Maryland or anywhere else. We form standard LLCs and corporations (including S-corp elections), provide registered agent service, and offer flat-fee attorney consultations if you need help confirming which entity your license allows.