Maryland has the largest local income tax burden in the United States. Every county and Baltimore City levies its own rate on top of the state's, and it is collected on the same return — so the state figure alone understates what you actually pay by a wide margin.
| Gross pay | — |
| Federal income tax | — |
| Social Security6.2% up to $184,500 | — |
| Medicare1.45%, no cap | — |
| State income tax | — |
| 401(k) contribution | — |
| Health and HSA | — |
Useful if you are comparing a job that pays monthly against one that pays every two weeks, or working out what a raise is worth per paycheck.
| Pay schedule | Gross | Take-home |
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All 23 Maryland counties plus Baltimore City levy a local income tax, and unlike most states' local taxes it is administered by the state and appears on your Maryland return rather than a separate filing.
Rates sit in the region of 2.25% to 3.2% depending on jurisdiction, averaging around 2.4% of adjusted gross income. On a state rate of 4.75% for a typical middle earner, that means roughly a third of your Maryland income tax bill is county tax.
Your rate is set by where you live, not where you work. A move from one Maryland county to another can change your tax bill meaningfully without any change in income. This calculator shows the state portion only — add your county's rate for the real figure.
Maryland's state schedule runs from 2% to 6.5% across ten bands. The top two — 6.25% above $500,000 and 6.5% above $1 million for a single filer — were added by the Budget Reconciliation and Financing Act of 2025 and applied retroactively to the start of that year.
For ordinary salaries the operative rate is 4.75%, which covers taxable income from $3,000 up to $100,000 single or $150,000 joint. Maryland's bracket structure is unusually compressed at the bottom: you pass through 2%, 3% and 4% within the first $3,000, so those bands are effectively a formality.
Maryland's standard deduction is $3,350 for a single filer and $6,700 for a couple — calculated as a percentage of income subject to a cap, which is why it lands so far below the federal figure.
The personal exemption is $3,200 per person including dependents, but it begins phasing out above $100,000 of AGI for single filers and $150,000 for joint filers, and disappears entirely at $150,000 and $200,000 respectively. This calculator applies the full exemption and therefore reads slightly low for higher earners.
Maryland has reciprocity agreements with the District of Columbia, Virginia, Pennsylvania and West Virginia. If you live in Maryland and work in any of them, you pay Maryland — including your county tax.
That is frequently the more expensive outcome. A Maryland resident working in Virginia pays Maryland state plus county tax, where a Virginia resident doing the reverse pays Virginia's 5.75% with no local addition. Across the Potomac, the county tax is often the deciding factor in where people choose to live.
Roughly 2.25% to 3.2% depending on your county, averaging around 2.4% of AGI. It is levied by where you live, collected on your state return, and applies in every county and Baltimore City.
No. It shows state tax only. Add your county's rate — it is typically about a third of your total Maryland income tax.
Maryland, under the reciprocity agreement, including your county tax. You do not file in Virginia.
Yes. Rates of 6.25% and 6.5% on higher incomes were added by 2025 legislation, applied retroactively to the start of that year. A 2% surtax on large capital gains was introduced at the same time.