Results are estimates for educational purposes only. Based on 2026 IRS federal brackets and Maryland state tax rates. Always consult a qualified tax professional.
Maryland income tax overview
Maryland has a progressive income tax with a top rate of 5.75%, but the more significant feature is that every Maryland county and Baltimore City levies its own local income tax — ranging from 2.25% to 3.2% on top of the state rate. This makes Maryland one of the highest total income tax burden states in the country. Montgomery County (Bethesda, Rockville) charges 3.2%, meaning residents there pay up to 8.95% combined state and local income tax. Maryland's proximity to Washington DC and the high concentration of federal government employees and contractors drives high average incomes in the state.
2026 Maryland income tax rates
Tax rate
Income range (single filer)
2%
$0 – $1,000
3%
$1,001 – $2,000
4%
$2,001 – $3,000
4.75%
$3,001 – $100,000
5%
$100,001 – $125,000
5.25%
$125,001 – $150,000
5.5%
$150,001 – $250,000
5.75%
Over $250,000
Worked example: $75,000 salary in Maryland
A $75,000 salary in Maryland results in approximately $3,438 state tax (effective ~4.75%) plus ~$2,250 county tax (at 3% average), plus $12,580 federal, $4,650 SS, and $1,088 Medicare. Total take-home approximately $50,994 for Montgomery County residents.
Key facts: 5.75% state top rate · Every county adds 2.25–3.2% local tax · Combined rate up to 8.95%
Frequently asked questions — Maryland income tax
Every Maryland county and Baltimore City charges its own local income tax collected alongside the state tax. Rates range from 2.25% (Worcester County) to 3.2% (Montgomery, Prince George's, Howard, Anne Arundel Counties). You pay the rate for the county where you live.
No. Maryland does not tax Social Security benefits, providing some relief for retirees despite the otherwise significant income tax burden.
Maryland's standard deduction is 15% of gross income, with a minimum of $1,600 and maximum of $2,400 for single filers. This is very low compared to the federal $15,000, meaning most Maryland income is exposed to state tax.
The combination of state rates up to 5.75% plus county rates up to 3.2% creates a combined burden of up to 8.95% for high earners in certain counties — comparable to California and New York in terms of total state+local income tax.
Yes. Maryland has both an estate tax (on estates over $5 million) and an inheritance tax (on certain beneficiaries receiving assets). It is one of the few states with both taxes.