Maryland Earned Income Tax Credit Calculator
Figure basis: Official Comptroller of MarylandThe Maryland earned income tax credit (EITC) is a state credit for working people with low to moderate income, set as 50% of your federal EITC. This calculator estimates your federal EITC from your earned income, filing status, and number of qualifying children using the IRS 2026 tables, then applies the Maryland rule to give your state credit. The Maryland credit is refundable or non-refundable at your election. Enter your details to see both your estimated federal EITC and your Maryland credit. Figures are an estimate: the IRS computes the federal credit from $50 income bands, so your exact credit may differ by a few dollars. The state percentage is sourced from Comptroller of Maryland and verified for 2026.
A single filer in Maryland with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a Maryland credit of $3,541.12 (50% of the federal credit).
How the Maryland EITC works
The Maryland credit is built on the federal EITC. First the federal credit is found from your earned income, filing status, and qualifying children (it phases in, plateaus at a maximum, then phases out as income rises). Then Maryland applies 50% of your federal EITC. Maryland lets you choose a refundable or a non-refundable version of the credit; check your state instructions for the current election.
federal EITC = phase-in, plateau, then phase-out per the IRS 2026 tables
Maryland EITC = federal EITC x Maryland percentage
Maryland gives you two credits, plus a local one
Maryland is the most intricate earned income credit in this group, and the single 50% figure shown here does not tell the whole story. Maryland lets you choose between a refundable credit worth 45% of the federal EITC and a non-refundable credit worth 50% of it. The non-refundable version carries the higher headline rate, but it can only wipe out tax you actually owe, so for most lower-income families the refundable 45% returns more real money. Treat the calculator's output as a starting estimate and read the current Comptroller of Maryland guidance to pick the right track.
Maryland has also widened who can claim. Recent law made the expanded refundable credit permanent, extended it to taxpayers who file with an ITIN rather than a Social Security number, and boosted the amount sharply for workers with no qualifying children. On top of the state credit, most Maryland counties and Baltimore City add a local earned income credit of their own, so your total benefit can exceed anything a single state percentage implies.
Compared with its neighbors, Maryland is generous: Virginia only recently added a partial refundable option, Delaware makes filers choose between a 20% non-refundable and a small refundable credit, and Pennsylvania has no state EITC at all. Because Maryland's terms have changed more than once, confirm the current percentages, the refundable-versus-non-refundable choice, and any local county add-on with the Comptroller of Maryland before you file.
Maryland EITC: frequently asked questions
How much is the Maryland earned income tax credit?
The Maryland EITC is 50% of your federal EITC. For example, a single filer with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a Maryland credit of about $3,541.12. Enter your own details above for your figure.
Is the Maryland EITC refundable?
Maryland lets you choose a refundable or a non-refundable version of the credit; check your state instructions for the current election.
Do I qualify for the Maryland earned income credit?
Generally, if you qualify for the federal EITC you also qualify for the Maryland credit, which is based on it. You need earned income, a valid Social Security number, and investment income under the federal limit ($12,200 for 2026).
How is the Maryland EITC calculated?
First your federal EITC is computed from your earned income, filing status, and number of qualifying children using the IRS 2026 tables. Then Maryland applies 50% of your federal EITC. This calculator does both steps for you.
Official sources
- Maryland EITC percentage and refundability: Comptroller of Maryland, as at Jul 15, 2026.
- Federal EITC 2026 parameters: IRS Rev. Proc. 2025-32, Internal Revenue Service.
Reviewed by the CalculatorHub team, edited by James Graham, 15 July 2026. See our methodology. General information, not tax advice; your exact credit is set on your tax return.