Maryland tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 2% – 6.5% |
| Standard deduction | Single $3,350 · Married filing jointly $6,700 · Head of household $6,700 · Married filing separately $3,350 |
| Personal exemption | Single $3,200 · Married filing jointly $6,400 · Head of household $3,200 · Married filing separately $3,200 · per dependent $3,200 — a deduction from income |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | Yes — 25 in our data |
Maryland income tax brackets 2026
Rates apply to Maryland taxable income, after the deductions above.
| Rate | Single: income over | Married filing jointly: income over | Head of household: income over | Married filing separately: income over |
|---|---|---|---|---|
| 2% | $0 | $0 | $0 | $0 |
| 3% | $1,000 | $1,000 | $1,000 | $1,000 |
| 4% | $2,000 | $2,000 | $2,000 | $2,000 |
| 4.75% | $3,000 | $3,000 | $3,000 | $3,000 |
| 5% | $100,000 | $150,000 | $150,000 | $100,000 |
| 5.25% | $125,000 | $175,000 | $175,000 | $125,000 |
| 5.5% | $150,000 | $225,000 | $225,000 | $150,000 |
| 5.75% | $250,000 | $300,000 | $300,000 | $250,000 |
| 6.25% | $500,000 | $600,000 | $600,000 | $500,000 |
| 6.5% | $1,000,000 | $1,200,000 | $1,200,000 | $1,000,000 |
Local income taxes in Maryland
Maryland's 23 counties and Baltimore City each levy a local income tax collected by the Comptroller on the state income tax return. Rates are applied to Maryland taxable income. Anne Arundel and Frederick counties have progressive bracket structures; all other jurisdictions use a flat rate. Nonresidents pay a 2.25% rate on Maryland-source income collected by the state. Note: Kent County increased to 3.30% for 2026 (from 3.20%); Allegany County increased to 3.20% for 2026. Basis: state taxable income; applies to residents (all income) and nonresidents working in Maryland (at 2.25% nonresident rate collected by state).
| Jurisdiction | Resident rate | Nonresident rate |
|---|---|---|
| Allegany County | 3.2% | — |
| Anne Arundel County | Graduated | — |
| Baltimore City | 3.2% | — |
| Baltimore County | 3.2% | — |
| Calvert County | 3.2% | — |
| Caroline County | 3.2% | — |
| Carroll County | 3.03% | — |
| Cecil County | 2.74% | — |
| Charles County | 3.03% | — |
| Dorchester County | 3.3% | — |
| Frederick County | Graduated | — |
| Garrett County | 2.65% | — |
| Harford County | 3.06% | — |
| Howard County | 3.2% | — |
| Kent County | 3.3% | — |
| Montgomery County | 3.2% | — |
| Prince George's County | 3.2% | — |
| Queen Anne's County | 3.2% | — |
| St. Mary's County | 3.2% | — |
| Somerset County | 3.2% | — |
| Talbot County | 2.4% | — |
| Washington County | 2.95% | — |
| Wicomico County | 3.2% | — |
| Worcester County | 2.25% | — |
| Nonresidents (out-of-state) | 2.25% | — |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions and no local tax.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Maryland income tax | $104.76 | $2,724 |
| Take-home pay | $1,987.83 | $51,684 |
Effective tax rate 20.5%; tax on the next dollar earned 24.4%. Maryland taxable income is $58,450. Adding Allegany County local tax would cost $1,870 a year.
Second example: $120,000, married filing jointly, two children
Take-home $100,459 a year ($3,863.80 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Maryland income tax $4,721.
How the Maryland estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the Maryland standard deduction for your filing status. Subtract personal exemptions (dependents = the number of children you enter).
- Apply the brackets.
- If you pick a locality, add local tax on state taxable income.
- Divide the annual total by your number of paychecks.
What this Maryland calculator does not model
- 2026 cost-of-living adjustment to the standard deduction (Tax-General § 10-217(c); not yet announced — the statutory base is used)
- Personal exemption phase-out: single/MFS $3,200 at FAGI ≤ $100,000, $1,600 to $125,000, $800 to $150,000, $0 above; joint/HOH $3,200 to $150,000, $1,600 to $175,000, $800 to $200,000, $0 above (2026 PV worksheet)
- County/Baltimore City local income tax (mandatory; see local data)
- Itemized deduction phase-out above $200,000 FAGI and the 2% capital gains surtax above $350,000 FAGI
- Maryland EITC, child tax credit and other credits; two-income married couple subtraction (up to $1,200)
Data notes
- Two rate schedules: single/MFS/dependent, and joint/HOH/qualifying surviving spouse (2% to 6.5%; the 6.25% and 6.5% brackets were added by the BRFA of 2025).
- FIXED: Maryland's standard deduction is a flat amount since tax year 2025 (BRFA 2025 repealed the 15%-of-AGI formula): $3,350 single/MFS, $6,700 joint/HOH (Tax-General § 10-217; 2026 PV worksheet). The previous file had no standard deduction. LOW CONFIDENCE: § 10-217(c) indexes the amounts for 2026 and the Comptroller has not announced the indexed figures (the 2026 Form MW507 mentions $3,400 for single filers); the statutory base is used.
- Personal exemption $3,200 per exemption at FAGI ≤ $100,000 ($150,000 joint); phase-out not modeled.
- County/local income taxes are mandatory for residents and are in the local data file.
Sources
- State income tax: Comptroller of Maryland – Withholding Tax Facts January 2026 (state rate brackets incl. 6.25% and 6.5%) (read 2026-10-07)
- State income tax: Comptroller of Maryland – 2026 Payment Voucher Worksheet for Estimated Tax (standard deduction $3,350 / $6,700; exemption phase-out chart) (read 2026-10-07)
- State income tax: Maryland Tax-General § 10-217 (standard deduction $3,350 / $6,700, COLA-indexed for tax years after 2025) (read 2026-10-07)
- State income tax: Comptroller of Maryland – Tax Alert: changes to standard and itemized deductions and rates from the 2025 session (BRFA 2025) (read 2026-10-07)
- Local income tax: Withholding Tax Facts January 2026 – Comptroller of Maryland (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Delaware, Pennsylvania, Virginia, West Virginia, District of Columbia
States with a similar tax setup: Alabama, Maine, Kansas, Connecticut, Minnesota, New York
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.