What are the Maryland income tax rates for 2026?

Ten brackets from 2% to 6.5%. Most earners sit in the 4.75% band, which runs from $3,000 to $100,000 of taxable income for a single filer. The top two rates — 6.25% above $500,000 and 6.5% above $1,000,000 — were added by the Budget Reconciliation and Financing Act of 2025.

Does this calculator include Maryland county tax?

No, and in Maryland that is the biggest omission of any state. Every county and Baltimore City levies its own income tax, from 2.25% in Worcester County up to the 3.20% statutory cap in Baltimore City and seven counties. On a $75,000 salary a 3.2% county rate is about $2,190 a year — comparable to the $3,199 the state itself takes.

What is the Maryland standard deduction for 2026?

$3,350 for a single filer and $6,700 filing jointly, confirmed in the Comptroller of Maryland's tax alert on the 2025 legislative session. Several calculators quote $2,550 and $5,150, which the Comptroller's own worked examples contradict.

Which county rate applies — where I live or where I work?

Where you live. Maryland county tax follows residence, so commuting into a higher-rate county does not attract its rate, and living in one does not escape it by working elsewhere.

Does Maryland tax capital gains differently?

Yes, since 2025. Maryland levies an additional 2% surtax on capital gains income for filers with AGI above $350,000, regardless of filing status. This calculator models wage income and does not apply it.

Are Maryland payroll deductions taken from my paycheck?

Not at state level for 2026 — but one is coming. Maryland's paid family and medical leave program, FAMLI, starts collecting on January 1, 2027, at 0.9% of wages, split equally, so 0.45% will come out of your pay from then. Benefits begin in January 2028. Unemployment insurance is employer-funded, so in 2026 the only deductions beyond state and county income tax are federal.

Is my data sent anywhere?

No. The calculation runs entirely in your browser. There is no account, and the salary you type is never sent to a server or stored. It never leaves your device.

United States · Maryland · Tax year 2026

Maryland Paycheck & Income Tax Calculator

Every Maryland county levies its own income tax on top of the state's, up to 3.2%. Type your salary to see the state half, then read what your county adds.

Take-home per paycheck · 2026

$2,245.91

Paid every two weeks · $58,394 a year

You keep 78% of your gross pay. Maryland itself takes 4.3%.

This is your 2026 tax for the whole year, spread evenly across 26 paychecks and rounded to the cent. A real payslip can differ slightly from one paycheck to the next: employers withhold using tables that approximate the year's tax rather than match it, and stop taking a contribution once your wages for the year pass its cap.

Effective rate 22.1% of your gross

Marginal rate 26.8% on your next dollar

Total tax $638.71 a paycheck · $16,606 a year

Federal income tax$295.00
MD income tax$123.03
FICA$220.68
Take-home$2,245.91

Itemized deductions from gross pay, per paycheck and per year
Deduction	Rate	Per paycheckPer year	Per year
Gross payAnnual salary ÷ 26		$2,884.62$75,000.00	$75,000.00
Federal
Federal income taxAfter the $16,100 standard deduction		−$295.00−$7,670.00	−$7,670.00
Social SecurityCapped at $184,500 of wages	6.20%	−$178.85−$4,650.00	−$4,650.00
Medicare	1.45%	−$41.83−$1,087.50	−$1,087.50
Maryland
MD income taxAfter the $3,350 standard deduction and $3,200 exemption		−$123.03−$3,198.88	−$3,198.88
Total tax		−$638.71−$16,606.38	−$16,606.38
Net pay		$2,245.91$58,393.62	$58,393.62

Per paycheck, each line is its annual amount ÷ 26, rounded to the nearest cent.

What this means

On a salary of $75,000 you keep $58,394 — about 78% of what you earn. The remaining $16,606 is split across four separate deductions.

The largest is federal income tax at $7,670, roughly 46% of your total tax bill. Maryland's own income tax takes $3,199, which is less than the $5,738 taken for Social Security and Medicare.

Your next dollar of income would be taxed at 26.8% once federal and state are combined, while the rate you actually pay across the whole salary is 22.1%. That gap is why a raise never feels as large as the headline rate suggests — and why the effective rate, not the bracket you land in, is the number worth comparing between states.

Show the working, band by band

Every figure above is computed from published 2026 rates for the whole year, then divided across 26 paychecks.

Federal — on $58,900 taxable income

Band	Rate	Taxed here	Tax
$0 – $12,400	10%	$12,400	$1,240.00
$12,400 – $50,400	12%	$38,000	$4,560.00
$50,400 – $105,700	22%	$8,500	$1,870.00

Maryland — on $68,450 taxable income

Band	Rate	Taxed here	Tax
$0 – $1,000	2%	$1,000	$20.00
$1,000 – $2,000	3%	$1,000	$30.00
$2,000 – $3,000	4%	$1,000	$40.00
$3,000 – $100,000	4.75%	$65,450	$3,108.88

Maryland tax at a glance, 2026

State income tax: 2% – 6.5%; Two top brackets added in 2025
County income tax: 2.25% – 3.2%; Every county — not included below
Standard deduction: $3,350; $6,700 filing jointly
Capital gains: +2% surtax; Above $350,000 AGI

How Maryland income tax works

Maryland runs ten brackets, from 2% up to 6.5%, but the schedule is front-loaded in a way that makes it simpler than it looks. The first three bands cover only the first $3,000 of taxable income, and then a single 4.75% band runs all the way from $3,000 to $100,000.

That means almost every ordinary earner pays 2%, 3% and 4% on $1,000 each, and 4.75% on everything else. A single filer on $75,000 subtracts a $3,350 standard deduction and a $3,200 personal exemption, leaving $68,450, and pays about $3,199 in state tax.

Then the county tax arrives, and it changes the picture entirely.

Single filers and married filing separately · 2026
Taxable income	Rate
$0 – $1,000	2%
$1,000 – $2,000	3%
$2,000 – $3,000	4%
$3,000 – $100,000	4.75%
$100,000 – $125,000	5%
$125,000 – $150,000	5.25%
$150,000 – $250,000	5.5%
$250,000 – $500,000	5.75%
$500,000 – $1,000,000	6.25%
$1,000,000 and above	6.5%

Every county levies its own tax

This is the defining feature of Maryland income tax, and any figure that ignores it — including the one above — is telling you less than half the story.

Every Maryland county, plus Baltimore City, levies its own income tax. There is no jurisdiction without one. Rates run from 2.25% in Worcester County up to the 3.20% statutory cap, which Baltimore City and seven counties charge.

The scale is worth stating plainly. On a $75,000 salary:

Worcester County at 2.25% — about $1,540 a year
Montgomery, Howard, Baltimore City at 3.20% — about $2,190 a year

Against the state’s $3,199, a capped county is collecting roughly two thirds as much again. In most states the local income tax is a rounding error or does not exist; in Maryland it is a genuine second income tax, and at 3.2% it exceeds the entire state income tax of Pennsylvania, Indiana or Ohio.

The rate follows where you live, not where you work. Commuting from a low-rate county into a high-rate one does not attract the higher rate, and vice versa — which is why the county line matters when house-hunting in the DC and Baltimore suburbs.

So the figures on this page are complete for federal and state, and deliberately silent on county. Add between 2.25% and 3.2% of your taxable income depending on where you live.

The brackets added in 2025

Maryland moved in the opposite direction to most states recently. While North Carolina, Indiana, Kentucky and Mississippi were cutting rates, Maryland added two.

The Budget Reconciliation and Financing Act of 2025 created new brackets of 6.25% above $500,000 and 6.50% above $1,000,000, retroactive to January 1, 2025. Maryland is one of only a handful of states to have raised its top marginal rate in recent years.

The same legislation added a 2% surtax on capital gains for filers with AGI above $350,000, regardless of filing status. That is separate from the income tax brackets and applies to gains specifically, so it can catch someone whose ordinary income is modest in a year they sell property or equity.

Neither change affects a typical salary, but both matter when comparing Maryland against Virginia across the Potomac — where the top rate is 5.75%, there is no county income tax at all, and no capital gains surtax.

Take-home pay at every salary in Maryland

After federal tax, Maryland state tax and FICA. County income tax is not included, for the reason above — add 2.25% to 3.2% depending on where you live.

Annual take-home pay by gross salary · 2026
Gross salary	Total tax	Take-home (single)	Effective rate	Take-home (married)
$30,000	−$4,776	$25,224	15.9%	$26,955
$40,000	−$7,216	$32,784	18.0%	$34,935
$50,000	−$9,656	$40,344	19.3%	$42,695
$60,000	−$12,096	$47,904	20.2%	$50,395
$75,000	−$16,606	$58,394	22.1%	$61,735
$85,000	−$20,046	$64,954	23.6%	$69,295
$100,000	−$25,206	$74,794	25.2%	$80,635
$125,000	−$34,077	$90,924	27.3%	$99,231
$150,000	−$43,293	$106,707	28.9%	$116,431
$200,000	−$60,899	$139,101	30.4%	$150,038
$250,000	−$79,394	$170,606	31.8%	$185,514

What lands in your account each payday

On $75,000 a year in Maryland, filing single, split across the pay schedules employers actually use.

Net pay on $75,000 gross · single filer
Pay schedule	Gross	Net
Every week	$1,442	$1,123
Every two weeks	$2,885	$2,246
Twice a month	$3,125	$2,433
Every month	$6,250	$4,866

What this page does not model

Maryland’s $3,200 personal exemption does not simply disappear at a threshold — it tapers between $100,000 and $150,000 of income for a single filer, and between $150,000 and $200,000 for a couple filing jointly, before reaching nil.

The calculator above applies the full exemption up to $100,000 and nothing above it. That is correct at both ends but overstates Maryland tax slightly for incomes inside the taper band — by at most about $150 a year, at the point where the difference is largest.

It is a small distortion and it affects a narrow band of incomes, but it is stated here rather than left for you to discover. Everything else on this page — the brackets, the standard deduction, the federal and FICA figures — is exact.

Dates that matter for the 2026 tax year

Maryland returns (Form 502) are due April 15, 2027, matching the federal deadline. County tax is reported on the same state return rather than separately, using the county you lived in on the last day of the tax year. Estimated payments, if required, fall quarterly in April, June, September and the following January.

Questions people ask

What are the Maryland income tax rates for 2026?: Ten brackets from 2% to 6.5%. Most earners sit in the 4.75% band, which runs from $3,000 to $100,000 of taxable income for a single filer. The top two rates — 6.25% above $500,000 and 6.5% above $1,000,000 — were added by the Budget Reconciliation and Financing Act of 2025.
Does this calculator include Maryland county tax?: No, and in Maryland that is the biggest omission of any state. Every county and Baltimore City levies its own income tax, from 2.25% in Worcester County up to the 3.20% statutory cap in Baltimore City and seven counties. On a $75,000 salary a 3.2% county rate is about $2,190 a year — comparable to the $3,199 the state itself takes.
What is the Maryland standard deduction for 2026?: $3,350 for a single filer and $6,700 filing jointly, confirmed in the Comptroller of Maryland's tax alert on the 2025 legislative session. Several calculators quote $2,550 and $5,150, which the Comptroller's own worked examples contradict.
Which county rate applies — where I live or where I work?: Where you live. Maryland county tax follows residence, so commuting into a higher-rate county does not attract its rate, and living in one does not escape it by working elsewhere.
Does Maryland tax capital gains differently?: Yes, since 2025. Maryland levies an additional 2% surtax on capital gains income for filers with AGI above $350,000, regardless of filing status. This calculator models wage income and does not apply it.
Are Maryland payroll deductions taken from my paycheck?: Not at state level for 2026 — but one is coming. Maryland's paid family and medical leave program, FAMLI, starts collecting on January 1, 2027, at 0.9% of wages, split equally, so 0.45% will come out of your pay from then. Benefits begin in January 2028. Unemployment insurance is employer-funded, so in 2026 the only deductions beyond state and county income tax are federal.
Is my data sent anywhere?: No. The calculation runs entirely in your browser. There is no account, and the salary you type is never sent to a server or stored. It never leaves your device.

Where these figures come from

Every Maryland number on this page was read from the documents below — the state's own, not a summary of them. Nothing here is estimated. If a figure looks wrong, the source is one click away, and we would rather you checked.

Maryland income tax ratesmarylandtaxes.gov
Comptroller of Maryland
The ten brackets from 2% to 6.5%, including the two top rates added for 2025, and the standard deduction.
Make contributions: Maryland FAMLIpaidleave.maryland.gov
Maryland Department of Labor
That paid leave contributions do not start until January 1, 2027, so nothing is deducted in 2026 — then 0.45% of wages from the employee.