Income Tax for Maryland (2026)

How This Calculator Works in Maryland

This calculator applies Maryland's 2026 tax brackets and rates to estimate your state income tax liability. Enter your income and filing status to see your marginal rate, effective rate, and estimated tax owed.

Maryland Overview

Maryland levies a progressive income tax with a top state rate of 5.75%, but county-level income taxes of 2.25% to 3.20% push the combined rate to 8%-9% for most residents. Baltimore City and Montgomery County have among the highest local rates. The local tax variation means your county of residence significantly affects your take-home pay — a feature that is unusual among states and important for anyone choosing where to live in the DC-Baltimore corridor.

How Maryland Compares

Maryland's top income tax rate of 5.75% compares to Virginia at 5.75% and Pennsylvania at 3.07%. The rate differences can meaningfully impact take-home pay for workers near state borders.

Maryland's income tax rate of 5.75% compares to a national average of approximately 5.04%. This is above the national average.

Tips for Maryland Residents

• 1Maryland has a top state rate of 5.75%, but all 23 counties and Baltimore City levy local income taxes ranging from 2.25% to 3.20%, so your actual rate is 8%-9%.
• 2The local income tax is based on where you live, not where you work — so moving to a lower-rate county can save significant money.
• 3Maryland does not tax Social Security benefits and exempts up to $36,200 in pension/retirement income for those 65+ (income limits apply).
• 4The state offers a Homeowners' Property Tax Credit (circuit breaker) for residents whose property taxes exceed a percentage of income.
• 5Maryland has a reciprocal tax agreement with DC, Pennsylvania, Virginia, and West Virginia.

Frequently Asked Questions