MARYLAND INCOME TAX · TAX YEAR 2026
2026 Maryland income tax calculator
Estimate Maryland state and county income tax, federal income tax and take-home pay for tax year 2026, with the local rate for every county and Baltimore City.
Your estimate
Maryland take-home pay by salary
Take-home pay is wages minus Maryland state and county tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State and county tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $3,402 | $38,953 | $1,498 |
| $75,000 | $5,389 | $56,203 | $2,162 |
| $100,000 | $7,377 | $71,803 | $2,762 |
| $150,000 | $11,709 | $102,082 | $3,926 |
| $200,000 | $16,119 | $132,808 | $5,108 |
Maryland tax brackets for 2026
Maryland taxes income at 2% to 6.5%. Joint filers and heads of household use wider brackets. The 6.25% and 6.5% brackets began in 2025, and the 2026 schedules in the Comptroller's 2026 estimated tax worksheet are unchanged.
| Rate | Taxable income |
|---|---|
| 2% | Up to $1,000 |
| 3% | Over $1,000 through $2,000 |
| 4% | Over $2,000 through $3,000 |
| 4.75% | Over $3,000 through $100,000 |
| 5% | Over $100,000 through $125,000 |
| 5.25% | Over $125,000 through $150,000 |
| 5.5% | Over $150,000 through $250,000 |
| 5.75% | Over $250,000 through $500,000 |
| 6.25% | Over $500,000 through $1,000,000 |
| 6.5% | Over $1,000,000 |
| Rate | Taxable income |
|---|---|
| 2% | Up to $1,000 |
| 3% | Over $1,000 through $2,000 |
| 4% | Over $2,000 through $3,000 |
| 4.75% | Over $3,000 through $150,000 |
| 5% | Over $150,000 through $175,000 |
| 5.25% | Over $175,000 through $225,000 |
| 5.5% | Over $225,000 through $300,000 |
| 5.75% | Over $300,000 through $600,000 |
| 6.25% | Over $600,000 through $1,200,000 |
| 6.5% | Over $1,200,000 |
| Filing status | Standard deduction | Exemption |
|---|---|---|
| Single | $3,350 | $3,200 |
| Married filing jointly | $6,700 | $6,400 |
| Head of household | $6,700 | $3,200 |
| Married filing separately | $3,350 | $3,200 |
| Each dependent | — | $3,200 |
Maryland county income tax rates for 2026
Rates apply to Maryland taxable income. Allegany County rose from 3.03% to 3.2% and Kent County from 3.2% to 3.3% for 2026. Anne Arundel County charges 2.7% on the first $50,000, 2.94% up to $400,000 and 3.2% above that; joint filers and heads of household use $75,000 and $480,000. Frederick County charges 2.25% of all taxable income up to $25,000, 2.75% up to $50,000, 2.96% up to $150,000 and 3.2% above that; for joint filers and heads of household the limits are $25,000, $100,000 and $250,000.
| County | County tax rate |
|---|---|
| Allegany County | 3.2% |
| Anne Arundel County | 2.7% to 3.2%, graduated |
| Baltimore City | 3.2% |
| Baltimore County | 3.2% |
| Calvert County | 3.2% |
| Caroline County | 3.2% |
| Carroll County | 3.03% |
| Cecil County | 2.74% |
| Charles County | 3.03% |
| Dorchester County | 3.3% |
| Frederick County | 2.25% to 3.2%, by income level |
| Garrett County | 2.65% |
| Harford County | 3.06% |
| Howard County | 3.2% |
| Kent County | 3.3% |
| Montgomery County | 3.2% |
| Prince George's County | 3.2% |
| Queen Anne's County | 3.2% |
| Somerset County | 3.2% |
| St. Mary's County | 3.2% |
| Talbot County | 2.4% |
| Washington County | 2.95% |
| Wicomico County | 3.2% |
| Worcester County | 2.25% |
Maryland income tax questions
Does Maryland have a state income tax?
Yes. Maryland taxes income at graduated rates from 2% to 6.5% for 2026. Each county and Baltimore City also taxes the same taxable income, at 2.25% to 3.3% for 2026.
How much is Maryland income tax on $100,000?
A single filer in Montgomery County with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $7,376.78 in Maryland state and county income tax for 2026, 7.38% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $71,803.22, or $2,761.66 every two weeks.
What is the Maryland standard deduction for 2026?
For 2026, the Maryland standard deduction is $3,350 for single filers and married couples filing separately, and $6,700 for married couples filing jointly and heads of household. Personal exemptions are $3,200 for single filers, heads of household and married couples filing separately, and $6,400 for married couples filing jointly, plus $3,200 for each dependent. Each exemption drops to $1,600 when federal AGI is over $100,000, $800 over $125,000 and nothing over $150,000; for joint filers and heads of household the steps start at $150,000. Maryland law indexes the standard deduction for inflation starting in 2026, but the Comptroller's 2026 estimated tax worksheet still lists $3,350 and $6,700, and its 2026 withholding guide uses $3,400 for single filers. The final amounts come with the 2026 Form 502. A different deduction usually changes tax by only a few dollars, but in Frederick County it can move taxable income across a rate threshold and change county tax by more than $100.
Does Maryland tax Social Security?
No. Maryland does not tax Social Security benefits.
Maryland Social Security tax rules
Does Maryland tax retirement income?
Partly. From age 65, Maryland excludes up to $40,600 (reported for 2026) of pension and 401(k) income, less Social Security received, and taxes IRA withdrawals.
Maryland retirement income tax for 2026
How does Maryland tax capital gains?
As ordinary income at the state and county rates. When federal AGI exceeds $350,000, Maryland adds a 2% tax on net capital gains, with exceptions such as a primary residence sold for less than $1.5 million and gains inside retirement accounts. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How much is Maryland county income tax?
Every Maryland county and Baltimore City taxes its residents' Maryland taxable income. For 2026, rates run from 2.25% in Worcester County to 3.3% in Dorchester and Kent counties, and most charge 3.2%. Anne Arundel and Frederick counties use graduated rates. You pay the rate of the county where you lived on December 31.
How this calculator works
The calculator starts from federal AGI, subtracts the Maryland standard deduction and a $3,200 exemption for you, your spouse on a joint return, and each dependent, then applies the 2026 rate schedule. Each exemption falls to $1,600 when federal AGI is over $100,000, $800 over $125,000 and nothing over $150,000. For joint filers and heads of household, those steps start at $150,000, $175,000 and $200,000.
County tax is a percentage of the same Maryland taxable income, at the rate of the county or Baltimore City where you live on December 31. Anne Arundel County taxes income in brackets. Frederick County applies one rate to all of your taxable income, chosen by its amount, so its tax jumps at each threshold.
Worked example
A single filer in Montgomery County with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $68,450.00 of Maryland taxable income and about $5,389.28 in Maryland state and county income tax, 7.19% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $56,203.22, or $4,683.60 a month.
What this estimate excludes
The pension exclusion, the Social Security and military retirement subtractions, the 2% capital gains surtax, itemized deductions, the extra $1,000 exemption for age 65 or blindness, the state and local earned income and poverty level credits, the Maryland child tax credit and nonresident tax. Married couples who lived in different counties are taxed as if both lived in the county you choose.
Maryland sources
- 2026 estimated tax worksheet: rate schedules, standard deduction, exemptions and local rates
- Central Payroll Bureau: 2026 local income tax rates
- 2026 Employer Withholding Guide: $3,400 withholding standard deduction
- Tax-General Article 10-217: standard deduction and inflation indexing
- Comptroller Tax Alert: 2025 legislative changes and 2026 local rate changes
- Comptroller of Maryland: pension exclusion, $40,600 for 2026
- 2025 resident booklet: local tax worksheet, pension exclusion and subtractions
- Technical Bulletin 58: capital gains surtax
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.