Maryland Income Tax Calculator
Figure basis: Official Maryland ComptrollerMaryland income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Maryland state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Maryland state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Maryland Comptroller and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Maryland uses graduated income tax brackets. A single filer earning $60,000 owes $2,638.26 in state income tax, an effective rate of 4.40% and a marginal rate of 4.75%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
|---|
Local Income Tax
ALL Maryland residents must pay county income tax in addition to state income tax. The rate depends on the county of residence. The county tax is applied to Maryland taxable income (same base as state tax).
How Maryland income tax works
Maryland imposes a graduated individual income tax under Maryland Tax-General Article 10-105. Two rate schedules apply: one for single, married filing separately, and dependent filers, and one with wider brackets for joint filers, heads of household, and qualifying surviving spouses. For tax year 2025 each schedule has ten brackets running from 2% on the first $1,000 of Maryland taxable income up to 6.5% on income over $1,000,000 (single) or $1,200,000 (joint or head of household). The 2025 Budget Reconciliation and Financing Act (House Bill 352, Chapter 604) added two new top brackets, 6.25% and 6.5%, effective for tax years beginning after December 31, 2024, and also imposes a separate 2% surtax on net capital gains for taxpayers with federal AGI over $350,000. Maryland's standard deduction is a flat $3,350 (single or married filing separately) or $6,700 (joint, head of household, or qualifying surviving spouse). In addition to the state tax, Maryland residents pay a local piggyback tax to their county or Baltimore City at rates ranging from 2.25% to 3.20%. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
Maryland income tax brackets (2025)
The table below shows the Maryland graduated income tax brackets for single filers, as published by the Maryland Comptroller and verified Jul 16, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $999.00 | 2% | Maryland Comptroller |
| $1,001.00 to $1,999.00 | 3% | Maryland Comptroller |
| $2,001.00 to $2,999.00 | 4% | Maryland Comptroller |
| $3,001.00 to $99,999.00 | 4.75% | Maryland Comptroller |
| $100,001.00 to $124,999.00 | 5% | Maryland Comptroller |
| $125,001.00 to $149,999.00 | 5.25% | Maryland Comptroller |
| $150,001.00 to $249,999.00 | 5.5% | Maryland Comptroller |
| $250,001.00 to $499,999.00 | 5.75% | Maryland Comptroller |
| $500,001.00 to $999,999.00 | 6.25% | Maryland Comptroller |
| Over $1,000,001.00 | 6.5% | Maryland Comptroller |
In Maryland, your county code matters as much as the state rate
Maryland's state income tax runs from 2% on the first $1,000 of taxable income up to 6.5% at the top, but the number most residents actually feel is set by their county, not the state. Every Maryland resident also pays a local "piggyback" income tax on the same taxable income, and the rate depends entirely on where you lived on the last day of the year. It ranges from 2.25% in Wicomico County to 3.20% in Baltimore City, Howard, Montgomery, Prince George's and several others. Two neighbors with identical incomes can owe several hundred dollars more or less based purely on the county line between them.
The 2025 Budget Reconciliation and Financing Act (House Bill 352) reshaped the top of the schedule. It added two new brackets, 6.25% and 6.5%, reaching 6.5% on income over $1,000,000 for single filers and $1,200,000 for joint filers, and layered a separate 2% surtax on net capital gains for taxpayers with federal AGI above $350,000.
The same law scrapped the old "15% of Maryland AGI" standard deduction and replaced it with flat amounts, $3,350 for single filers and $6,700 for joint filers, that now apply at every income level and index up to $3,400 and $6,800 in 2026. Maryland also keeps a $3,200 personal exemption that phases down as income rises.
Maryland income tax: frequently asked questions
How much is the Maryland income tax on a $60,000 salary?
A single filer earning $60,000 a year in Maryland has a taxable income of $56,650.00 after the standard deduction. The computed state income tax is $2,638.26, an effective rate of 4.40%. Enter your own income above for an exact figure.
What is the Maryland state income tax rate?
Maryland has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 4.75%.
What filing statuses does Maryland income tax apply to?
Maryland income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
Does Maryland have a local income tax?
Yes. ALL Maryland residents must pay county income tax in addition to state income tax. The rate depends on the county of residence. The county tax is applied to Maryland taxable income (same base as state tax). Use the Local Income Tax section on this page to calculate your combined state and local tax by selecting your jurisdiction.
What is the local income tax in Maryland?
Maryland counties and Baltimore City impose a local piggyback income tax in addition to the state tax. Local rates range from 2.25% (Wicomico County) to 3.20% (several counties including Montgomery and Prince George's). You pay local tax based on your county of residence on the last day of the tax year. The 2025 legislation raised the maximum rate a county may set from 3.20% to 3.30%, but the highest rate currently in effect is 3.20%. Local rates are listed on the Maryland Comptroller's website.
What are Maryland's income tax brackets for 2025?
For 2025 the state tax runs from 2% on the first $1,000 of Maryland taxable income up to 6.5% at the top. Single, married-filing-separately, and dependent filers reach 5.75% on income over $250,000, a new 6.25% bracket on income over $500,000, and 6.5% on income over $1,000,000. Joint filers, heads of household, and qualifying surviving spouses reach 5.75% on income over $300,000, 6.25% on income over $600,000, and 6.5% on income over $1,200,000. The 6.25% and 6.5% brackets were added by the 2025 Budget Reconciliation and Financing Act.
How does Maryland's standard deduction work?
For tax year 2025 Maryland's standard deduction is a flat amount you can claim regardless of income: $3,350 for single, married filing separately, and dependent filers, and $6,700 for married filing jointly, head of household, and qualifying surviving spouse filers. The 2025 legislation replaced the older '15% of Maryland adjusted gross income' formula (which had a minimum and maximum) with these flat amounts. The figures are adjusted for inflation each year after 2025.
Do I pay Maryland tax if I live in DC or Virginia but work in Maryland?
Maryland has reciprocity agreements with DC, Virginia, West Virginia, and Pennsylvania. Residents of those jurisdictions who work in Maryland pay income tax only to their home jurisdiction. Maryland residents working in those jurisdictions pay Maryland tax. Confirm your employer is withholding for the correct state.
Are retirement distributions taxable in Maryland?
Maryland offers a pension exclusion for certain retirement income. Residents 65 or older, or totally disabled, may exclude up to a set amount of pension and retirement income from Maryland taxable income. The exclusion amount is updated periodically. See the Maryland Comptroller's website for current figures.
Official sources
- Maryland income tax rates (tax year 2025): Maryland Comptroller, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.