About Maryland State Income Tax

Maryland uses a progressive tax system with eight tax brackets. The state also has local county income taxes that range from 2.25% to 3.2%, which are not included in this calculator.

Maryland State Tax Brackets 2026

• $0 - $1,000: 2%
• $1,001 - $2,000: 3%
• $2,001 - $3,000: 4%
• $3,001 - $100,000: 4.75%
• $100,001 - $125,000: 5%
• $125,001 - $150,000: 5.25%
• $150,001 - $250,000: 5.5%
• Over $250,000: 5.75%

Maryland County Income Taxes

Important: This calculator shows only the state rate. Maryland counties also levy local income taxes ranging from 2.25% to 3.2%. Your total Maryland tax will be the state rate plus your county rate (typically 7.75% to 8.95% combined).

How Maryland Tax is Calculated

Maryland's tax calculation includes both state and local components:

1. Calculate state tax using progressive brackets (2% to 5.75%)
2. Add county income tax (2.25% to 3.2% depending on county)
3. Apply standard deductions and exemptions
4. Calculate federal tax separately

Maryland Tax Features

• Progressive State Rate: 2% to 5.75%
• County Taxes: Additional 2.25% to 3.2% local tax
• High Overall Burden: Combined rates can reach 8.95%
• Earned Income Tax Credit: Available for low-income workers

Frequently Asked Questions

What is Maryland's income tax rate?

Maryland has state income tax rates from 2% to 5.75%. However, you'll also pay county income tax (2.25% to 3.2%), making your total rate 7.75% to 8.95% depending on your income and county.

Which Maryland county has the highest taxes?

Baltimore City, Howard County, Montgomery County, and Prince George's County have the highest local rates at 3.2%. Combined with state tax, high earners can pay nearly 9% total.

Does Maryland tax Social Security?

No, Maryland does not tax Social Security retirement benefits, making it more retirement-friendly than some states despite higher overall tax rates.

How does Maryland compare to neighboring states?

Maryland's combined state+local rates (7.75-8.95%) are higher than Virginia (5.75%), Pennsylvania (3.07%), Delaware (6.6%), and West Virginia (6.5%). Maryland has one of the highest tax burdens in the region.

Maryland vs. Neighboring States

Tax comparison (Maryland shows combined state+county):

• Virginia: Progressive up to 5.75% (state only)
• Pennsylvania: 3.07% flat rate
• Delaware: Progressive up to 6.6%
• West Virginia: Progressive up to 6.5%
• Washington DC: Progressive up to 10.75%

Maryland County Tax Rates

County income tax rates for 2026:

• Highest (3.2%): Baltimore City, Howard, Montgomery, Prince George's
• Medium (2.8-3.05%): Anne Arundel, Baltimore County, Harford
• Lowest (2.25-2.5%): Calvert, Caroline, Cecil, Charles

Tips for Maryland Taxpayers

• Remember to add county tax to state tax for total burden
• Consider living in a lower-tax county if possible
• Maryland doesn't tax Social Security - good for retirees
• Claim earned income tax credit if eligible
• High earners should consider tax planning strategies