Maryland Income Tax Calculator
Maryland 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 $0.00 in state income tax, an effective rate of 0.00% and a marginal rate of 0%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
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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. The same eight-bracket schedule applies to all filing statuses. Rates range from 2% on the first $1,000 of taxable income to 5.75% on income over $250,000. Maryland's standard deduction is 15% of Maryland AGI, subject to a per-filing-status minimum and maximum. 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 3.2%. 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 (2024)
The table below shows the Maryland graduated income tax brackets for single filers, as published by the Maryland Comptroller and verified Jun 12, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
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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 $57,450.00 after the standard deduction. The computed state income tax is $0.00, an effective rate of 0.00%. 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 0%.
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% (several counties) to 3.2% (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. Local rates are listed on the Maryland Comptroller's website.
How does Maryland's standard deduction work?
Maryland's standard deduction equals 15% of your Maryland adjusted gross income. For 2024, it is capped at $2,550 for single filers, married filing separately, and head of household, and at $5,150 for married filing jointly. There is also a minimum: $1,600 for single/MFS/HOH and $3,200 for MFJ. Most taxpayers with moderate income will be at or near the maximum.
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 2024): Maryland Comptroller, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.