Maryland layered a progressive state income tax (up to 5.75%) on top of county taxes up to 3.2% — among the highest combined rates on the East Coast. Select your county for your exact take-home.
Maryland taxes income at the state level (up to 5.75%) and again at the county level (2.25%–3.2%). Both taxes apply to the same Maryland taxable income, computed after a standard deduction of 15% of income (min $1,600, max $2,400 for single filers). Montgomery County, Prince George's, Howard, and Baltimore City all charge the maximum 3.2% county rate.
| MD Taxable Income | State Rate |
|---|---|
| $0 – $1,000 | 2.0% |
| $1,000 – $2,000 | 3.0% |
| $2,000 – $3,000 | 4.0% |
| $3,000 – $100,000 | 4.75% |
| $100,000 – $125,000 | 5.0% |
| $125,000 – $150,000 | 5.25% |
| $150,000 – $250,000 | 5.5% |
| Over $250,000 | 5.75% |
Standard deduction: 15% of gross income, min $1,600 / max $2,400 (single); min $3,200 / max $4,800 (married). County tax is added on top at the same taxable income base.
Estimates only. MD progressive state brackets up to 5.75% + county rate. Standard deduction 15% of income (min $1,600, max $2,400 single). Consult a tax professional for advice.
| Gross Pay (this check) | $0.00 |
| Federal Income Tax | −$0.00 |
| Maryland State Tax | −$0.00 |
| Maryland County Tax | −$0.00 |
| Social Security (6.2%) | −$0.00 |
| Medicare (1.45%) | −$0.00 |
| Net Take-Home Pay | $0.00 |
Maryland has a progressive state income tax with seven brackets from 2% to 5.75%. The 4.75% bracket captures the vast majority of middle-income earners (taxable income $3,000–$100,000). Higher earners face 5%, 5.25%, 5.5%, and 5.75% on successively higher income. On top of this, every Maryland county adds a local income tax of 2.25%–3.2%, bringing total state+local rates to 7%–9% for most residents.
Every Maryland county and Baltimore City levies a local income tax that applies to the same taxable income base as the state tax. County rates range from 2.25% (Worcester County) to 3.2% (Montgomery, Prince George's, Howard, Baltimore City). The county tax is based on where you live, not where you work. If you live in Montgomery County and work in DC, you pay Maryland state + Montgomery County taxes, not DC taxes on your wages.
Maryland's standard deduction is 15% of gross income, with a minimum of $1,600 and a maximum of $2,400 for single filers ($3,200–$4,800 for married). Since the cap is so low ($2,400 max), most Maryland workers have a very small standard deduction compared to the federal $16,100. A single earner making $75,000 gets a $2,400 MD standard deduction, compared to $16,100 federal — so Maryland taxable income is $72,600 vs. federal taxable income of $58,900.
Maryland's combined state+county rate (roughly 8%–9% for most residents) is significantly higher than both neighbors. Virginia has a top state rate of 5.75% with no local income tax on wages. Pennsylvania charges a flat 3.07% state rate with local earned income taxes (usually 1%–2%). On a $75,000 salary: Maryland pays roughly $5,500–$6,000 in state+county tax; Virginia pays roughly $3,600; Pennsylvania pays roughly $2,300 + ~$1,500 local = $3,800 total.
Five taxes are withheld from a Maryland paycheck: federal income tax (10%–37% progressive), Maryland state income tax (2%–5.75%), Maryland county income tax (2.25%–3.2%), Social Security (6.2% up to $184,500), and Medicare (1.45%). Maryland also requires withholding for the state SDI if applicable. There is no additional city income tax in Baltimore — Baltimore City's 3.2% is the county-equivalent rate.
Maryland provides a partial exemption from state income tax for Social Security benefits. For 2026, up to $34,300 of Social Security benefits are exempt from Maryland income tax for single filers aged 65 and over with income below $100,000. Younger taxpayers and higher earners may owe Maryland tax on Social Security. This exemption makes Maryland more retiree-friendly than it might initially appear, though the county tax still applies.
The key difference is Maryland's mandatory county income tax on top of the state rate. Virginia has no county income tax on wages — 5.75% is the max. Maryland's state rate (up to 5.75%) plus county rate (up to 3.2%) creates a combined burden of up to 8.95%. For a DC-area earner making $100,000, this difference can mean $3,000–$4,000 more per year in state and local income taxes living in Maryland vs. Virginia — a real factor in housing decisions around the Beltway.