Last updated: September 2026

Maryland Income Tax Calculator

Maryland taxes income twice: once at state rates from 2% to 6.5%, and again at a county rate on the same taxable income. A single filer earning $80,000 owes about $3,436 in state tax for 2026, and in Montgomery or Prince George's County another $2,350 at 3.2%. A 2025 law added two top brackets, a 2% surcharge on capital gains for high earners, and let counties go to 3.3%.

Maryland tax data current for 2025 & 2026 · 2027 available as a projection · Updated for the One Big Beautiful Bill Act

Estimate Your Tax Bill

Income
$
$

SE tax and the deductible half are calculated automatically.

$
Deduction
Standard deduction —

Results update automatically as you type.

Estimated Total Tax
—
federal + state + SE
Wages / Salary —
Total Income —
Adj. Gross Income —
Standard Deduction —
Taxable Income —
Federal Income Tax —
Total Tax —
Effective Rate
—
total tax / total income
Marginal Rate
—
federal, on last dollar

Estimate only. Does not include credits, AMT, or investment income at preferential rates.

Federal Tax Bracket Breakdown

Enter your income above to see how your tax is calculated bracket by bracket.

Maryland Income Tax at Common Salaries (2026)

Estimated annual federal and Maryland state income tax for a single filer, after the standard deduction. Numbers reflect the 2026 IRS tax tables and the 2026 Maryland state tax schedule. FICA (Social Security and Medicare) is not income tax — see the calculator above for full paycheck modeling.

Salary Federal Tax MD Tax Total Income Tax Effective Rate
$40,000 $2,620 $1,536 $4,156 10.4%
$60,000 $5,020 $2,486 $7,506 12.5%
$80,000 $8,770 $3,436 $12,206 15.3%
$100,000 $13,170 $4,386 $17,556 17.6%
$150,000 $24,734 $7,042 $31,776 21.2%
$200,000 $36,734 $9,826 $46,560 23.3%

Single filer using the standard deduction. No tax credits, itemized deductions, or pre-tax adjustments.

What's different about Maryland income tax

State brackets, now up to 6.5%

Most workers pay 4.75% on income from $3,000 to $100,000 ($150,000 on a joint return), after a 2%, 3%, and 4% start on the first $3,000. Rates then step up through 5%, 5.25%, 5.5%, and 5.75%. Since 2025 there are two more: 6.25% above $500,000 ($600,000 joint) and 6.5% above $1 million ($1.2 million joint).

County tax on the same income

Every county and Baltimore City adds its own income tax, figured on Maryland taxable income rather than on the state tax, for the county you lived in on the last day of the year. For 2026 most charge 3.2%, including Baltimore City, Baltimore County, Howard, Montgomery, and Prince George's. Dorchester and Kent are highest at 3.3%, Worcester lowest at 2.25%. Anne Arundel charges 2.7% on the first $50,000 ($75,000 joint), 2.94% above that, and 3.2% above $400,000 ($480,000 joint). Frederick charges one rate on all your income, from 2.25% to 3.2% depending on how much you earn. Nonresidents who work in Maryland generally pay an additional 2.25% state tax instead.

A flat standard deduction

From 2025 the standard deduction is a flat $3,350 for single filers and $6,700 for joint returns and heads of household, indexed for inflation. It used to be 15% of income within a range. Itemized deductions are now reduced by 7.5% of federal AGI above $200,000.

Exemptions shrink above $100,000

Each exemption for you, your spouse, and your dependents is $3,200 until federal AGI passes $100,000 for a single filer or $150,000 for a joint return. It then drops to $1,600, then $800, and disappears above $150,000 single or $200,000 joint. Extra exemptions of $1,000 for being 65 or older or blind are not reduced. The calculator applies the phase-out to the personal exemption.

A 2% surcharge on capital gains for high earners

From 2025, people with federal AGI over $350,000 pay an extra 2% on their net capital gains, subject to some exceptions. The calculator does not include it.

Maryland Income Tax Brackets (2026)

Tax RateSingle FilerMarried Filing Jointly
2%$0 – $1,000$0 – $1,000
3%$1,000 – $2,000$1,000 – $2,000
4%$2,000 – $3,000$2,000 – $3,000
4.75%$3,000 – $100,000$3,000 – $150,000
5%$100,000 – $125,000$150,000 – $175,000
5.25%$125,000 – $150,000$175,000 – $225,000
5.5%$150,000 – $250,000$225,000 – $300,000
5.75%$250,000 – $500,000$300,000 – $600,000
6.25%$500,000 – $1,000,000$600,000 – $1,200,000
6.5%Over $1,000,000Over $1,200,000
Standard Deduction
$3,350 single · $6,700 joint
Personal exemption
$3,200 single · $6,400 joint

Brackets shown are marginal: each rate applies only to the portion of taxable income within that bracket, not your total income. Taxable income equals gross wages minus pre-tax deductions, the standard deduction, and the personal exemption.

Filing and paying Maryland income tax

Return
Form 502 for residents, due April 15. State and county tax are figured on the same return.
Withholding
Maryland uses Form MW507. If your federal AGI will be over $100,000 ($150,000 joint), reduce the exemptions you claim, since employers count each one as $3,200.
Estimated payments
Due April 15, June 15, and September 15, 2026, and January 15, 2027, covering both state and county tax.

To see how Maryland sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.

How Maryland Income Tax Compares to Neighboring States

Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:

State State Tax Total Income Tax vs. Maryland
Maryland (here) $4,386 $17,556 —
Delaware $5,259 $18,429 +$873
Pennsylvania $3,070 $16,240 -$1,316
Virginia $4,936 $18,106 +$550
West Virginia $3,691 $16,861 -$695
Washington D.C. $5,625 $18,795 +$1,239

A negative "vs." figure means that state collects less total income tax than Maryland. Federal portion is identical across states; only state tax varies.

Frequently Asked Questions

What is the Maryland state income tax rate for 2026?

Maryland state income tax for 2026 ranges from 2% on the lowest bracket to 6.5% on income above $1,000,000 (single filer). Most earners stay below the top bracket; the top rate applies only to high earners.

How much income tax will I pay in Maryland on a $100,000 salary?

For a single filer earning $100,000 in Maryland in 2026, expect approximately $13,170 in federal income tax and $4,386 in Maryland state income tax — for a total income tax of about $17,556, an effective rate of 17.6%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.

What is the county income tax rate in Maryland for 2026?

Between 2.25% (Worcester) and 3.3% (Dorchester and Kent). Most counties and Baltimore City charge 3.2%. Anne Arundel and Frederick use income-based rates.

What changed in Maryland income tax in 2025?

New brackets of 6.25% and 6.5% for incomes over $500,000 and $1 million ($600,000 and $1.2 million joint), a flat standard deduction of $3,350 ($6,700 joint), a limit on itemized deductions above $200,000 of income, and a 2% surcharge on capital gains when federal AGI is over $350,000.

Which county tax do I pay if I move within Maryland?

The county you lived in on the last day of the tax year, for the whole year. If you and your spouse lived in different counties, the Comptroller suggests filing separate Maryland returns.

How much is Maryland tax on $100,000?

For a single filer in 2026, about $4,386 in state tax, plus about $2,990 in county tax at 3.2%.

For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators. For a paycheck-level Maryland estimate that includes county tax, use the Maryland Paycheck Calculator.

More Maryland Calculators

Maryland Paycheck Calculator
Per-paycheck take-home after federal and state income tax and FICA.
Maryland Sales Tax
Maryland state and city sales tax rates, with a calculator.

All-States Income Tax

The general income tax calculator with every U.S. state.

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