Maryland Income Tax Calculator

How to Use This Maryland Income Tax Calculator

This Maryland income tax calculator estimates your annual state, county, and federal tax liability for 2025 and 2026. Enter your gross wages, filing status, dependents, and select your county above. Maryland uses a 10-bracket progressive rate structure for state income tax, plus a mandatory local income tax that varies by county.

County selection is required for an accurate result. Maryland is unique among states in that every resident must pay a county piggyback income tax (1.75%–3.20%). The county rate significantly affects your total Maryland tax burden — omitting it will understate your liability by thousands of dollars annually. For a per-paycheck breakdown, use the Maryland paycheck calculator; to compare Maryland with other states, use the general income tax calculator.

Maryland's Mandatory County Income Tax — The Hidden Layer

Maryland is one of the few states in the country where every resident is legally required to pay a local income tax. This is not optional and cannot be waived. Maryland Code Annotated §10-106 requires all 23 Maryland counties and Baltimore City to impose a local income tax — known as the "county piggyback tax" — on their residents.

Key facts about the Maryland county income tax:

• All 24 jurisdictions:All 23 Maryland counties plus Baltimore City levy this tax. The rate ranges from 1.75% (Worcester County) to 3.20% (Baltimore City, Baltimore County, Montgomery County, Prince George's County, Howard County, and several others).
• Same taxable income base: County tax is calculated on the same Maryland taxable income as the state tax (after the Maryland standard deduction and exemptions).
• County of residence determines the rate: Where you live on January 1 determines which county rate applies for the full year — not where you work.
• On your Maryland return: County tax is reported on Form 502 alongside state income tax. It is assessed, collected, and distributed back to counties by the Maryland Comptroller.

Maryland State Income Tax Brackets — How They Work

Maryland's 10-bracket progressive structure means that only income within each bracket is taxed at that bracket's rate — the same principle as the federal system. For a single filer with $75,000 in Maryland taxable income, the calculation layers as follows:

• First $1,000 × 2.00% = $20.00
• Next $1,000 ($1,000–$2,000) × 3.00% = $30.00
• Next $1,000 ($2,000–$3,000) × 4.00% = $40.00
• Remaining $72,000 ($3,000–$75,000) × 4.75% = $3,420.00
• Total Maryland state tax: $3,510
• Plus Montgomery County tax: $75,000 × 3.20% = $2,400
• Combined Maryland taxes (state + county): $5,910

Note: This simplified example uses Maryland taxable income directly — in practice, you first subtract the $2,550 standard deduction and $3,200 personal exemption from gross income to arrive at Maryland taxable income, then apply the brackets.

Maryland Standard Deduction and Exemptions

Maryland's standard deduction is notably small:

• Single filer: $2,550 standard deduction (versus $16,100 federal in 2026)
• Married filing jointly: $5,150 standard deduction
• Personal exemption: $3,200 per taxpayer
• Dependent exemption: $3,200 per qualifying dependent

A single Maryland filer with no dependents subtracts only $5,750 ($2,550 + $3,200) from gross income — compared to $16,100 at the federal level. This gap means roughly $10,350 of additional income is subject to Maryland state and county taxes compared to what the federal deduction would exempt. At a combined 4.75% state + 3.2% county rate, that additional $10,350 costs approximately $825 more in Maryland taxes per year.

FICA Taxes — Social Security and Medicare

FICA taxes are federal and apply to every Maryland worker:

• Social Security: 6.2% on wages up to $176,100 (2025) or $184,500 (2026). No further withholding once you hit the wage base.
• Medicare: 1.45% on all wages with no cap.
• Additional Medicare: 0.9% on wages above $200,000 (single) or $250,000 (married jointly) — employee only, no employer match.

Step-by-Step Example — $100,000 Montgomery County Single Filer (2026)

1. Gross wages: $100,000
2. Federal standard deduction: −$16,100 → federal taxable income: $83,900
3. Federal income tax (10%/12%/22% brackets): ≈ $13,170
4. FICA: $100,000 × 7.65% = $7,650
5. Maryland standard deduction: −$2,550; personal exemption: −$3,200 → Maryland taxable income: $94,250
6. Maryland state income tax (10-bracket progressive): ≈ $4,299
7. Montgomery County income tax: $94,250 × 3.20% = $3,016
8. Total Maryland taxes: $4,299 + $3,016 = $7,315
9. Total all taxes: $13,170 + $7,650 + $7,315 = $28,135
10. Annual net income: $100,000 − $28,135 = $71,865

Compared to a Virginia single filer at the same income with approximately $4,500–$5,000 in state tax (no mandatory local rate), Maryland residents in high-rate counties pay roughly $2,300–$2,800 more in total state and local income taxes annually.

Maryland County Tax Rates — All 24 Jurisdictions (2026)

County income tax rates apply to all Maryland residents based on their county of residence on January 1 of the tax year:

• Allegany County: 3.03%
• Anne Arundel County: 2.81%
• Baltimore City: 3.20%
• Baltimore County: 3.20%
• Calvert County: 3.00%
• Caroline County: 3.20%
• Carroll County: 3.03%
• Cecil County: 2.80%
• Charles County: 3.03%
• Dorchester County: 3.20%
• Frederick County: 2.96%
• Garrett County: 2.65%
• Harford County: 3.06%
• Howard County: 3.20%
• Kent County: 3.20%
• Montgomery County: 3.20%
• Prince George's County: 3.20%
• Queen Anne's County: 3.20%
• St. Mary's County: 3.00%
• Somerset County: 3.20%
• Talbot County: 2.40%
• Washington County: 3.20%
• Wicomico County: 3.20%
• Worcester County: 1.75%

The difference between Worcester County (1.75%) and Montgomery County (3.20%) on $100,000 taxable income is approximately $1,368 per year.

How to Reduce Your Maryland Annual Tax Liability

• Maximize traditional 401(k) contributions — the 2026 limit is $23,500 ($31,000 if age 50+). For a Montgomery County resident in the 22% federal bracket, at combined 4.75% MD state + 3.2% county = 7.95% combined MD rate + 22% federal = 29.95% total marginal rate, every $1,000 contributed saves $299.50.
• Contribute to an HSA — $4,300 (self-only) or $8,550 (family) for 2026. Reduces both federal and Maryland (state + county) taxable income.
• Maryland 529 plan (College Savings Plan of Maryland) — Maryland residents can deduct 529 contributions up to $2,500 per beneficiary (single) or $5,000 (MFJ) from Maryland taxable income. At combined 4.75% + 3.2% = 7.95%, $2,500 saves about $199 per year in Maryland taxes.
• Maryland Earned Income Credit — Maryland provides a refundable EIC equal to 50% of the federal Earned Income Tax Credit. For qualifying low-to-moderate income workers, this can provide substantial direct tax relief.
• Retirement income subtraction — Maryland allows a pension exclusion of up to $37,600 for taxpayers age 65 or older ($20,000 if age 55–64), reducing state and county taxable income significantly for retirees.
• Update Form MW507— Maryland's state and county withholding form. Claim all applicable exemptions for yourself, your spouse, and dependents to avoid significant over-withholding. Update it whenever your household situation changes.

Tax Disclaimer

This calculator provides estimates for informational purposes only. It is not tax advice. Maryland state tax brackets, standard deduction amounts, personal exemption values, and county income tax rates change periodically. Federal brackets, FICA wage bases, and standard deduction amounts also change each year. County rates shown reflect 2026 published rates — verify your county's current rate with the Maryland Comptroller at marylandtaxes.gov. Consult a qualified Maryland-licensed CPA or tax professional for guidance on your specific situation.