Maryland paycheck taxes at a glance
| State income tax | 2% to 6.5% (10 brackets) |
|---|---|
| Standard deduction | $3,350 single, $6,700 joint |
| Personal exemption | $3,200 single, $6,400 joint |
| Per dependent | $3,200 exemption |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | Yes: 28 options in the calculator |
| State payroll deductions | None |
| Reciprocity | With DC, PA, VA, WV |
| Figures | Tax year 2026 (see note) |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
Maryland income tax brackets
| Taxable income | Rate |
|---|---|
| $0 to $1,000 | 2% |
| $1,000 to $2,000 | 3% |
| $2,000 to $3,000 | 4% |
| $3,000 to $100,000 | 4.75% |
| $100,000 to $125,000 | 5% |
| $125,000 to $150,000 | 5.25% |
| $150,000 to $250,000 | 5.5% |
| $250,000 to $500,000 | 5.75% |
| $500,000 to $1,000,000 | 6.25% |
| Over $1,000,000 | 6.5% |
| Taxable income | Rate |
|---|---|
| $0 to $1,000 | 2% |
| $1,000 to $2,000 | 3% |
| $2,000 to $3,000 | 4% |
| $3,000 to $150,000 | 4.75% |
| $150,000 to $175,000 | 5% |
| $175,000 to $225,000 | 5.25% |
| $225,000 to $300,000 | 5.5% |
| $300,000 to $600,000 | 5.75% |
| $600,000 to $1,200,000 | 6.25% |
| Over $1,200,000 | 6.5% |
| Taxable income | Rate |
|---|---|
| $0 to $1,000 | 2% |
| $1,000 to $2,000 | 3% |
| $2,000 to $3,000 | 4% |
| $3,000 to $150,000 | 4.75% |
| $150,000 to $175,000 | 5% |
| $175,000 to $225,000 | 5.25% |
| $225,000 to $300,000 | 5.5% |
| $300,000 to $600,000 | 5.75% |
| $600,000 to $1,200,000 | 6.25% |
| Over $1,200,000 | 6.5% |
Maryland also has rules the brackets alone do not show (see the notes below); the calculator applies them.
Worked examples
A $75,000 salary in Montgomery County, single, paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $2,884.62 | $75,000 |
| Federal income tax | − $295.00 | − $7,670 |
| Social Security and Medicare | − $220.67 | − $5,738 |
| Maryland income tax | − $123.03 | − $3,199 |
| Local: Montgomery County (3.20%) | − $84.25 | − $2,190 |
| Take-home pay | $2,161.66 | $56,203 |
Single, paid every two weeks (26 paychecks). Maryland taxable income is $68,450 and the state tax is $3,199, an effective 4.265% of gross pay. Almost all of the taxable income sits in the 4.75% state bracket, and the 3.20% county tax on the same income adds roughly two thirds as much again.
A $160,000 household in Anne Arundel County, married filing jointly with two children
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $6,153.85 | $160,000 |
| 401(k) at 6% | − $369.23 | − $9,600 |
| Federal income tax | − $424.15 | − $11,028 |
| Social Security and Medicare | − $470.77 | − $12,240 |
| Maryland income tax | − $248.82 | − $6,469 |
| Local: Anne Arundel County (2.70% to 3.20%) | − $148.33 | − $3,857 |
| Take-home pay | $4,492.54 | $116,806 |
Married filing jointly, 2 children, paid every two weeks (26 paychecks). Maryland taxable income is $137,300 and the state tax is $6,469, an effective 4.043% of gross pay. After the 401(k) deferral, income is just over $150,000, so each of the four exemptions drops from $3,200 to $1,600. Anne Arundel taxes the first $75,000 at 2.70% and the rest at 2.94%.
County income tax: 2.25% to 3.30%
Maryland’s 23 counties and Baltimore City each set a local income tax, which is charged on your Maryland taxable income and collected on the state return. It depends on where you live, not where you work. For 2026 most counties, including Montgomery, Prince George’s, Baltimore County, Baltimore City and Howard, charge 3.20%. Dorchester and Kent charge the maximum 3.30%, Worcester the minimum 2.25%, and Talbot 2.40%. Allegany (now 3.20%) and Kent (now 3.30%) raised their rates for 2026.
Anne Arundel and Frederick use income brackets
Anne Arundel County taxes taxable income in slices: 2.70% on the first $50,000 ($75,000 joint), 2.94% up to $400,000 ($480,000 joint) and 3.20% above. The calculator applies these slices for you. Frederick County works differently: one rate applies to all of your taxable income, set by your income level (2.25% up to $25,000, then 2.75%, 2.96% and 3.20%). Because of that, it is listed four times; choose the line that matches your Maryland taxable income, which the breakdown shows.
What changed in 2025
Maryland’s 2025 budget law reshaped the income tax from tax year 2025. It added two top brackets, 6.25% on taxable income over $500,000 ($600,000 joint) and 6.5% over $1 million ($1.2 million joint). It replaced the old percentage-based standard deduction with a flat $3,350 ($6,700 joint), now adjusted for inflation. It also limits itemized deductions above $200,000 of income, adds a 2% tax on capital gains for incomes over $350,000, and lets counties charge up to 3.30%.
FAMLI paid leave starts in 2027
Maryland’s Family and Medical Leave Insurance (FAMLI) program was delayed again. Employers will start collecting contributions on wages paid from January 1, 2027, at 0.9% of wages up to the Social Security wage base, and may withhold up to half of it (0.45%) from employees. Benefits of up to $1,000 a week start in January 2028. Nothing is deducted for FAMLI in 2026, so this calculator shows no FAMLI line.
Reciprocity and working across state lines
Residents of the District of Columbia, Virginia, West Virginia and Pennsylvania who work in Maryland pay income tax only to their home state on those wages (they file Form MW507 with their employer). Other nonresidents, such as Delaware residents, pay Maryland state tax plus the 2.25% special nonresident tax. Maryland residents who work in a non-reciprocal state such as Delaware pay that state’s tax and claim a credit for it on their Maryland return.
Maryland vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| Maryland | 2% to 6.5% (10 brackets) | $3,199 | $58,394 |
| Pennsylvania | Flat 3.07% | $2,355 | $59,238 |
| Delaware | 2.2% to 6.6% (7 brackets, 0% up to $2,000 single) | $3,909 | $57,684 |
| West Virginia | 2.11% to 4.58% (5 brackets) | $2,546 | $59,047 |
| Virginia | 2% to 5.75% (4 brackets) | $3,498 | $58,094 |
| District of Columbia | 4% to 10.75% (7 brackets) | $3,500 | $58,093 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.