Maryland income tax rate 2026
OfficialMaryland rates, brackets and the tax on common salaries.
- Rate
- 2% to 6.5%
- Tax on $75,000
- $3,197
- 4.3% effective
- Tax on $100,000
- $4,384
- 4.4% effective
- Rank among taxing states
- #13 of 42
- by tax taken on $75,000, 1 takes the most
What is the Maryland income tax rate in 2026?
Maryland taxes wages at 2% to 6.5% in 2026. On a $75,000 salary, Maryland income tax is $3,197, an effective rate of 4.26%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Maryland income tax brackets for 2026
Maryland has 10 brackets for single filers, from 2% to 6.5%. The 6.5% top bracket starts at $1,000,000 of taxable income for a single filer. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 2% |
| $1,000 | 3% |
| $2,000 | 4% |
| $3,000 | 4.75% |
| $100,000 | 5% |
| $125,000 | 5.25% |
| $150,000 | 5.5% |
| $250,000 | 5.75% |
| $500,000 | 6.25% |
| $1,000,000 | 6.5% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 2% |
| $1,000 | 3% |
| $2,000 | 4% |
| $3,000 | 4.75% |
| $150,000 | 5% |
| $175,000 | 5.25% |
| $225,000 | 5.5% |
| $300,000 | 5.75% |
| $600,000 | 6.25% |
| $1,200,000 | 6.5% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 2% |
| $1,000 | 3% |
| $2,000 | 4% |
| $3,000 | 4.75% |
| $150,000 | 5% |
| $175,000 | 5.25% |
| $225,000 | 5.5% |
| $300,000 | 5.75% |
| $600,000 | 6.25% |
| $1,200,000 | 6.5% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much Maryland income tax do you pay on $100,000?
On $100,000 of wages, Maryland income tax is $4,384 in 2026, an effective rate of 4.38%. The table runs from $30,000 to $300,000.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Maryland standard deduction in 2026?
The Maryland standard deduction is $3,400 for single filers and $6,850 for married couples filing jointly in 2026. Each filer also gets a personal exemption of $3,200.
- Standard deduction, single
- $3,400
- Married filing jointly
- $6,850
- Personal exemption
- $3,200
How did Maryland income tax change in 2026, and what changes in 2027?
Maryland kept its rate at 2% to 6.5% in 2026. For 2027, no rate change is set (projected).
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 2% | 6.5% | $3,350 | official |
| 2026 | progressive | 2% | 6.5% | $3,400 | official |
| 2027 | progressive | 2% | 6.5% | $3,400 | projected |
How does Maryland income tax compare with other states?
On $75,000, Maryland income tax ranks #13 of 42 states that tax wages, where #1 takes the most. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Do Maryland cities or counties charge income tax?
All 23 Maryland counties and Baltimore City tax residents' wages, at 2.25% to 3.3%. The Maryland paycheck calculator adds the one you pick.
| Locality | Kind | Resident rate | Note |
|---|---|---|---|
| Allegany County | county | 3.2% | 3.2% of Maryland taxable income for residents |
| Anne Arundel County | county | none | 2.70% to 3.20% of Maryland taxable income, in brackets |
| Baltimore County | county | 3.2% | 3.2% of Maryland taxable income for residents |
| Baltimore City | city | 3.2% | 3.2% of Maryland taxable income for residents |
| Calvert County | county | 3.2% | 3.2% of Maryland taxable income for residents |
| Caroline County | county | 3.2% | 3.2% of Maryland taxable income for residents |
| Carroll County | county | 3.03% | 3.03% of Maryland taxable income for residents |
| Cecil County | county | 2.74% | 2.74% of Maryland taxable income for residents |
| Charles County | county | 3.03% | 3.03% of Maryland taxable income for residents |
| Dorchester County | county | 3.3% | 3.3% of Maryland taxable income for residents |
| Frederick County | county | none | 2.25% to 3.20% of all Maryland taxable income, by income level |
| Garrett County | county | 2.65% | 2.65% of Maryland taxable income for residents |
| Harford County | county | 3.06% | 3.06% of Maryland taxable income for residents |
| Howard County | county | 3.2% | 3.2% of Maryland taxable income for residents |
| Kent County | county | 3.3% | 3.3% of Maryland taxable income for residents |
| Montgomery County | county | 3.2% | 3.2% of Maryland taxable income for residents |
| Prince George's County | county | 3.2% | 3.2% of Maryland taxable income for residents |
| Queen Anne's County | county | 3.2% | 3.2% of Maryland taxable income for residents |
| St. Mary's County | county | 3.2% | 3.2% of Maryland taxable income for residents |
| Somerset County | county | 3.2% | 3.2% of Maryland taxable income for residents |
| Talbot County | county | 2.4% | 2.4% of Maryland taxable income for residents |
| Washington County | county | 2.95% | 2.95% of Maryland taxable income for residents |
| Wicomico County | county | 3.2% | 3.2% of Maryland taxable income for residents |
| Worcester County | county | 2.25% | 2.25% of Maryland taxable income for residents |
How is Maryland income tax withheld from a paycheck?
Employers withhold Maryland income tax from each paycheck, using the Form MW507 each employee fills in. On a $75,000 salary paid every two weeks, that is $124.96 a paycheck. Maryland employers withhold about $52 more a year than the tax owed on $75,000, so a typical worker gets it back at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Percentage method from the Comptroller's withholding guide: wages minus a $3,400 standard deduction and $3,200 per exemption, taxed at the state rates (never below 4.75%) plus the county rate. Assumes Form MW507 with one exemption per filer and dependent.
Questions people ask
How much Maryland tax is withheld from a bonus?
Employers can withhold Maryland tax on a bonus at a flat 6.5%. The return settles the actual tax on it.
Does Maryland tax overtime and tips?
Yes. Maryland taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but Maryland has not adopted that.
Do 401(k) contributions lower Maryland income tax?
Yes. Traditional 401(k) contributions lower Maryland taxable wages, as they do for federal income tax.