Maryland Standard Deduction
The Maryland standard deduction is a flat amount you can subtract from your gross income before Maryland income tax is calculated, instead of itemising individual deductions. This page shows the Maryland standard deduction for tax year 2024 by filing status, sourced directly from the Maryland Comptroller, and calculates your Maryland taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Maryland itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Maryland provides. Use this alongside the Maryland income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Maryland standard deduction for 2024 is $2,550.00 (single) and $5,150.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $57,450.00 of Maryland taxable income.
Maryland standard deduction by filing status (2024)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $2,550.00 | Maryland Comptroller |
| Married filing jointly | $5,150.00 | Maryland Comptroller |
| Head of household | $2,550.00 | Maryland Comptroller |
| Married filing separately | $2,550.00 | Maryland Comptroller |
Maryland's standard deduction is 15% of Maryland adjusted gross income, with a minimum of $1,600 and maximum of $2,550 for single, married filing separately, and head of household filers. For married filing jointly the minimum is $3,200 and the maximum is $5,150. The figures shown are the 2024 maximums.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Maryland standard deduction: frequently asked questions
What is the Maryland standard deduction for 2024?
For tax year 2024, the Maryland standard deduction is $2,550.00 for single filers and $5,150.00 for married couples filing jointly, as published by the Maryland Comptroller. It is subtracted from your gross income to give your Maryland taxable income.
How does the Maryland standard deduction affect my tax?
The standard deduction lowers your Maryland taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $2,550.00 standard deduction has $57,450.00 of Maryland taxable income before any other adjustments.
Should I take the Maryland standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Maryland exceed the standard deduction of $2,550.00 (single) or $5,150.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Maryland Comptroller.
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 standard deduction (tax year 2024): Maryland Comptroller, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.