Maryland has a layered income tax system. The state uses graduated tax brackets, and Maryland counties plus Baltimore City can add a local income tax on top of the state calculation. That means Maryland paycheck estimates usually need both the statewide tax table and the local tax table.
This page brings the Maryland income tax picture together in one place: the state brackets, Maryland deductions and adjustments, county and local income tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Maryland state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 2% | Up to $1,000 | Up to $1,000 | Up to $1,000 | Up to $1,000 |
| 3% | $1,000 – $2,000 | $1,000 – $2,000 | $1,000 – $2,000 | $1,000 – $2,000 |
| 4% | $2,000 – $3,000 | $2,000 – $3,000 | $2,000 – $3,000 | $2,000 – $3,000 |
| 4.75% | $3,000 – $100,000 | $3,000 – $150,000 | $3,000 – $100,000 | $3,000 – $150,000 |
| 5% | $100,000 – $125,000 | $150,000 – $175,000 | $100,000 – $125,000 | $150,000 – $175,000 |
| 5.25% | $125,000 – $150,000 | $175,000 – $225,000 | $125,000 – $150,000 | $175,000 – $225,000 |
| 5.5% | $150,000 – $250,000 | $225,000 – $300,000 | $150,000 – $250,000 | $225,000 – $300,000 |
| 5.75% | $250,000 – $500,000 | $300,000 – $600,000 | $250,000 – $500,000 | $300,000 – $600,000 |
| 6.25% | $500,000 – $1,000,000 | $600,000 – $1,200,000 | $500,000 – $1,000,000 | $600,000 – $1,200,000 |
| 6.5% | Over $1,000,000 | Over $1,200,000 | Over $1,000,000 | Over $1,200,000 |
Brackets apply to Maryland taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
Maryland uses a graduated income tax system rather than a single flat rate. The table above shows the current Maryland state brackets for each filing status. Your marginal rate is the rate applied to your next dollar of taxable income, while your effective rate is the average rate across all of your taxable income.
Maryland deductions and adjustments
| Filing Status | Standard deduction + personal exemptions (combined) | Personal Exemption |
|---|---|---|
| Single | Up to $6,550 — phases down to $3,350 between AGI $100,000 and $150,000 | $0 |
| Married Filing Jointly | Up to $13,100 — phases down to $6,700 between AGI $150,000 and $200,000 | $0 |
| Married Filing Separately | Up to $6,550 — phases down to $3,350 between AGI $100,000 and $150,000 | $0 |
| Head of Household | Up to $9,900 — phases down to $6,700 between AGI $150,000 and $200,000 | $0 |
These amounts are subtracted from income before Maryland's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
The amount shown combines Maryland's standard deduction with its $3,200-per-filer personal exemption (the part that phases out above $100,000 / $150,000 of income). Officially they are two separate figures.
Maryland taxable income does not always match federal taxable income. The state has its own deductions, exemptions, additions, subtractions, credits, and retirement-income rules that can change how much income is subject to Maryland tax. The table above shows the Maryland deduction and adjustment rules stored in the PaycheckNet database.
Maryland county and local income taxes
| Locality | Resident Rate | Non-Resident Rate | Applies To |
|---|---|---|---|
| Allegany County | 3.2% | 0% | Earned income (wages) |
| Anne Arundel County | 2.94% | 0% | Earned income (wages) |
| Baltimore City | 3.2% | 0% | Earned income (wages) |
| Baltimore County | 3.2% | 0% | Earned income (wages) |
| Calvert County | 3.2% | 0% | Earned income (wages) |
| Caroline County | 3.2% | 0% | Earned income (wages) |
| Carroll County | 3.03% | 0% | Earned income (wages) |
| Cecil County | 2.74% | 0% | Earned income (wages) |
| Charles County | 3.03% | 0% | Earned income (wages) |
| Dorchester County | 3.3% | 0% | Earned income (wages) |
| Frederick County | 2.96% | 0% | Earned income (wages) |
| Garrett County | 2.65% | 0% | Earned income (wages) |
| Harford County | 3.06% | 0% | Earned income (wages) |
| Howard County | 3.2% | 0% | Earned income (wages) |
| Kent County | 3.3% | 0% | Earned income (wages) |
| Montgomery County | 3.2% | 0% | Earned income (wages) |
| Prince George's County | 3.2% | 0% | Earned income (wages) |
| Queen Anne's County | 3.2% | 0% | Earned income (wages) |
| Somerset County | 3.2% | 0% | Earned income (wages) |
| St. Mary's County | 3.2% | 0% | Earned income (wages) |
| Talbot County | 2.4% | 0% | Earned income (wages) |
| Washington County | 2.95% | 0% | Earned income (wages) |
| Wicomico County | 3.2% | 0% | Earned income (wages) |
| Worcester County | 2.25% | 0% | Earned income (wages) |
Local rates apply to wages in addition to federal and state income tax. "Resident" is the rate for people who live in the locality; "non-resident" applies to people who only work there.
Anne Arundel County uses graduated local rates and is calculated on its real schedule (see its detail view); the single rate shown in this list is its middle bracket. Frederick County applies one of four rates (2.25%–3.20%) to a filer's ENTIRE income depending on the income band — the middle-band rate shown is used as an approximation. All other jurisdictions use a true flat rate.
Maryland local income tax is especially important because every county and Baltimore City can set a local rate. Depending on where you live, local tax may apply on top of Maryland state income tax. If the PaycheckNet database contains Maryland county or locality-specific income tax entries, they will appear in the table above.
What you actually pay in Maryland
| Gross Income | Federal | Maryland | FICA | Combined |
|---|---|---|---|---|
| Up to $6,550 | -7.65% | -3.44% | 7.65% | -3.44% |
| $6,550 – $7,550 | -7.65% | -1.44% | 7.65% | -1.44% |
| $7,550 – $8,550 | -7.65% | -0.44% | 7.65% | -0.44% |
| $8,550 – $9,550 | -0.29% | 3.87% | 7.65% | 11.24% |
| $9,550 – $16,100 | 7.65% | 8.19% | 7.65% | 23.49% |
| $16,100 – $28,500 | 10% | 4.75% | 7.65% | 22.4% |
| $28,500 – $66,500 | 12% | 4.75% | 7.65% | 24.4% |
| $66,500 – $100,000 | 22% | 4.75% | 7.65% | 34.4% |
| $100,000 – $106,550 | 22% | 5.05% | 7.65% | 34.7% |
| $106,550 – $121,800 | 22% | 5.32% | 7.65% | 34.97% |
| $121,800 – $131,550 | 24% | 5.32% | 7.65% | 36.97% |
| $131,550 – $150,000 | 24% | 5.59% | 7.65% | 37.24% |
| $150,000 – $156,550 | 24% | 5.36% | 7.65% | 37.01% |
| $156,550 – $184,500 | 24% | 5.5% | 7.65% | 37.15% |
| $184,500 – $200,000 | 24% | 5.5% | 1.45% | 30.95% |
| $200,000 – $217,875 | 24% | 5.5% | 2.35% | 31.85% |
| $217,875 – $256,550 | 32% | 5.5% | 2.35% | 39.85% |
| $256,550 – $272,325 | 32% | 5.75% | 2.35% | 40.1% |
| $272,325 – $506,550 | 35% | 5.75% | 2.35% | 43.1% |
| $506,550 – $656,700 | 35% | 6.25% | 2.35% | 43.6% |
| $656,700 – $1,006,550 | 37% | 6.25% | 2.35% | 45.6% |
| Over $1,006,550 | 37% | 6.5% | 2.35% | 45.85% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Maryland each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
Maryland adjusts its deductions with income (deduction phase-out and/or a federal-tax deduction), so rates inside affected ranges shift gradually rather than at a single boundary. Values shown are measured at the middle of each range.
| Gross Income | Federal Tax | Maryland Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $1,061 | $2,295 | $4,776 | $25,224 | 15.9% |
| $50,000 | $3,820 | $2,011 | $3,825 | $9,656 | $40,344 | 19.3% |
| $75,000 | $7,670 | $3,199 | $5,738 | $16,606 | $58,394 | 22.1% |
| $100,000 | $13,170 | $4,386 | $7,650 | $25,206 | $74,794 | 25.2% |
| $150,000 | $24,734 | $7,084 | $11,475 | $43,293 | $106,707 | 28.9% |
| $200,000 | $36,734 | $9,826 | $14,339 | $60,899 | $139,101 | 30.4% |
| $300,000 | $68,134 | $15,442 | $16,689 | $100,266 | $199,734 | 33.4% |
| $500,000 | $138,134 | $26,942 | $21,389 | $186,466 | $313,534 | 37.3% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a Maryland resident really pays on their next dollar once federal tax, Maryland state tax, and FICA are stacked together. If a county or Baltimore City income tax applies to you, treat it as an additional local layer on top of the statewide calculation.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Maryland as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your Maryland take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Maryland as your state. To compare Maryland against another state, use the tax comparison calculator and keep the salary, filing status, and deductions consistent across both scenarios.
Frequently asked questions
Is Maryland income tax flat or progressive?
Maryland has a graduated state income tax, not a single flat income tax. Different layers of taxable income are taxed at different rates.
Does Maryland have county income tax?
Yes. Maryland counties and Baltimore City can levy local income taxes. The local tax table on this page shows the county or locality entries available in the PaycheckNet database.
Do Maryland workers still pay Social Security and Medicare?
Yes. Maryland workers still pay FICA taxes, which include Social Security and Medicare. These apply separately from Maryland state and local income taxes.