Maryland Paycheck Calculator

How to Use This Maryland Paycheck Calculator

This Maryland paycheck calculator estimates your 2026 net take-home pay after federal income tax, Maryland progressive state income tax, Maryland county income tax, Social Security, and Medicare. The state is locked to Maryland; use the generic paycheck calculator if you live or work elsewhere.

Important: Maryland is one of the few states where a local income tax is absolutely mandatory for all residents. Every Maryland county and Baltimore City levies a piggyback income tax of 1.75%–3.20% on top of the state rate. Select your county in the calculator to get an accurate estimate — omitting the county tax will significantly understate your total Maryland tax burden. For the full annual picture, see the Maryland income tax calculator.

Maryland's Mandatory County Income Tax — What You Must Know

Unlike most states, where local income taxes are optional or non-existent, Maryland law requires every county to levy an income taxon its residents. This county "piggyback" tax is:

• Mandatory, not optional — Maryland Code §10-106 requires all 23 counties and Baltimore City to impose a local income tax. There is no Maryland county with zero local income tax.
• 1.75% to 3.20%— the rate range. Worcester County (1.75%) is the lowest; Montgomery, Baltimore City, Baltimore County, Prince George's, and Howard Counties are the highest at 3.20%.
• Based on Maryland taxable income — the county tax applies to the same income base as Maryland state income tax (after the Maryland standard deduction and personal exemption).
• Withheld automatically — your employer withholds county tax alongside state tax on every paycheck, based on the county you report as your residence.

For a Montgomery County resident earning $75,000, the mandatory 3.20% county tax adds approximately $2,232 per year (about $86 per biweekly paycheck) on top of Maryland state income tax.

Maryland State Income Tax Brackets

Maryland uses a progressive rate structure with 10 brackets. Most middle-income single filers spend the vast majority of their taxable income in the 4.75% bracket:

• 2.00% on the first $1,000
• 3.00% on $1,000–$2,000
• 4.00% on $2,000–$3,000
• 4.75% on $3,000–$100,000
• 5.00% on $100,000–$125,000
• 5.25% on $125,000–$150,000
• 5.50% on $150,000–$250,000
• 5.75% on $250,000–$500,000
• 6.25% on $500,000–$1,000,000
• 6.50% on income above $1,000,000

Maryland Standard Deduction and Exemptions

Maryland's standard deduction is unusually low: $2,550 for single filers and $5,150 for married filing jointly (with limits based on income). This is roughly one-sixth of the federal standard deduction. Maryland also provides a $3,200 personal exemption per taxpayer and a $3,200 exemption per dependent. Together, a single filer with no dependents subtracts $5,750 ($2,550 + $3,200) from income before applying Maryland brackets — leaving much more income subject to Maryland rates than the federal return would suggest.

Federal Income Tax — Progressive Brackets

On top of Maryland state and county taxes, every Maryland worker also owes federal income tax on 2026 progressive brackets from 10% to 37%.

Step-by-Step Example — $75,000 Single Filer in Montgomery County

1. Gross annual pay: $75,000
2. Federal taxable income: $75,000 − $16,100 standard deduction = $58,900. Federal income tax: ≈ $5,765.
3. Maryland taxable income: $75,000 − $2,550 standard deduction − $3,200 personal exemption = $69,250. MD state tax (progressive brackets): ≈ $3,219.
4. Montgomery County tax: $69,250 × 3.20% = $2,216.
5. FICA: 7.65% × $75,000 = $5,738.
6. Estimated net take-home: ≈ $58,062/year (≈ $2,233 biweekly).

FICA Taxes — Social Security and Medicare

• Social Security: 6.2% on wages up to $176,100 (2025) or $184,500 (2026). No further withholding once you cross the wage base for the year.
• Medicare: 1.45% on all wages with no cap. Additional 0.9% Medicare surtax on wages above $200,000 single / $250,000 MFJ.
• Employer match: your employer matches Social Security and base Medicare; the Additional Medicare surtax is employee-only.

Maryland County Tax Rates — All Counties

The following county income tax rates apply to Maryland residents for 2026. All rates are applied to Maryland taxable income (the same base as state income tax):

• 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 living in Worcester County (1.75%) and Montgomery County (3.20%) costs roughly $1,010 per year for a single filer earning $75,000 in Maryland. County of residence — not where you work — determines which county rate applies.

How to Maximize Your Maryland Take-Home Pay

• Max your 401(k) — pre-tax 401(k) contributions reduce both Maryland state and county taxable income. For a Montgomery County resident in the 22% federal bracket, a $20,000 contribution at a combined 4.75% state + 3.2% county = 7.95% combined MD rate + 22% federal = 29.95%, saves about $5,990 per year.
• Contribute to an HSA — $4,300 (self-only) or $8,550 (family) for 2026. Reduces both federal and Maryland (state + county) taxable income.
• Use a Dependent Care FSA — up to $5,000 per family pre-tax reduces federal and Maryland (state + county) taxable income.
• Claim Maryland-specific credits — Maryland offers a Earned Income Credit (50% of the federal EIC), a Child and Dependent Care Credit (up to 32.5% of federal CDCC), and a College Savings Plan deduction (up to $2,500 per beneficiary).
• Update Form MW507 — Maryland uses Form MW507 for state and county withholding. Claim all applicable exemptions and update whenever your situation changes to avoid over-withholding.

State-Specific Payroll Deductions in Maryland

Maryland has two state payroll programs that affect employee paychecks:

Maryland Paid Family and Medical Leave (PFML)

Effective 2025, Maryland's Paid Family and Medical Leave (PFML) program requires an employee contribution of 0.45% of wages (up to the Social Security wage base) and an employer contribution of 0.45%. The program provides up to 12 weeks of paid leave for qualifying reasons including a serious health condition, caring for a family member, or bonding with a new child. There is no separate state SDI program outside of PFML.

Maryland County Income Tax — Withheld From Every Paycheck

Maryland also has county income taxes — every Maryland county and Baltimore City levies a local income tax withheld directly from paychecks. Common rates for 2026:

• Montgomery County: 3.2%  |  Prince George's County: 3.2%  |  Howard County: 3.2%  |  Baltimore City: 3.2%
• Anne Arundel County: 2.81%  |  Frederick County: 2.96%  |  Baltimore County: 2.83%
• Carroll, Harford, Charles, Calvert, St. Mary's: 3.0%–3.2%
• Most rural counties: 2.25%–3.0%

Employees must file Form MW507(Maryland Employee's Withholding Certificate) with their employer and indicate their county of residence so the employer can withhold the correct local rate. Failure to file MW507 results in withholding at the maximum single rate.

How to Fill Out the Maryland Withholding Certificate

The Maryland withholding form is Form MW507(Employee's Maryland Withholding Exemption Certificate). Employees complete and submit it to their employer so the correct amount of state and county income tax is withheld from each paycheck. Key fields include:

• Total exemptions: Enter the number of withholding exemptions you are claiming based on your filing status and dependents. Each exemption reduces the amount withheld per pay period.
• County of residence:You must write in your Maryland county (or Baltimore City). Your employer uses this to apply the correct local piggyback tax rate (1.75%–3.20%). If this field is left blank, your employer is required to withhold at the highest rate — effectively treating you as a maximum-rate county resident.
• Additional withholding: An optional dollar amount you can request withheld each pay period if you expect to owe tax beyond normal withholding (for example, from freelance income or investment gains).
• Exempt status: Only for employees who had zero Maryland tax liability in the prior year and expect none in the current year. Most employees do not qualify and should not claim this line.

If no MW507 is on file with your employer, Maryland law requires withholding as if you are a single filer with zero exemptions in the highest-rate county — maximizing the amount withheld from every paycheck. Submit a new MW507 whenever your filing status, number of dependents, or county of residence changes to keep withholding accurate.

Tax Disclaimer

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