Maryland Income Tax Calculator
Estimate your Maryland income tax burden
Updated for 2024 tax year on Dec 19, 2024
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Fixed calculation error with Adjusted Gross Income
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How to calculate your Maryland income taxes
Table of Contents
Understanding your Maryland income taxes
Maryland’s state income tax operates on a progressive scale, ranging from 2% to 5.75%, and is determined by income brackets. Additionally, local income taxes are imposed by Maryland’s 23 counties and Baltimore City.
State payroll tax includes an unemployment insurance tax, which is variable from 0.3% to 7.5% depending on an employer’s experience rating. It’s calculated based on the first $8,500 of an employee’s income.
When it comes to deductions, Maryland does not conform to the federal standard deduction and instead has its own set amount. The state also offers personal exemptions, however, these are subject to phase-out based on income.
Calculate your income tax in Maryland
- Work out your total federal income tax
- Gross income adjusted
Gross income − Pre-tax deductions = Gross income adjusted - Federal taxable income
Gross income adjusted − Federal standard/itemized deductions = Federal taxable income - Federal income tax liability
Federal taxable income × Federal income tax rate = Federal income tax liability - Federal payroll tax liability
Gross income × Federal payroll tax rate = Federal payroll tax liability
- Gross income adjusted
- Calculate your total Maryland state income tax
- Maryland state taxable income
Gross income adjusted − (Maryland state standard/itemized deductions + Maryland state exemptions) = Maryland state taxable income - Maryland state income tax liability
Maryland state taxable income × Maryland state income tax rate = Maryland state income tax liability
- Maryland state taxable income
- Derive your Maryland local income tax
(Gross income adjusted or Maryland state taxable income) × Maryland local income tax rate = Maryland local income tax liability - Add up all the taxes
Federal income tax liability + Federal payroll tax liability + Maryland state income tax liability + Maryland local income tax liability = Your total income tax liability
State income tax brackets
Each filer type has different progressive tax rates. Refer to Tax Foundation for more details.
| Tax year | Filing status | Taxable income | Rate |
|---|---|---|---|
| 2024 2023 2022 2021 2020 |
Single Married, Filing Separately |
$0 – $1,000 | 2.00% |
| $1,000 – $2,000 | 3% | ||
| $2,000 – $3,000 | 4.00% | ||
| $3,000 – $100,000 | 4.75% | ||
| $100,000 – $125,000 | 5.00% | ||
| $125,000 – $150,000 | 5.25% | ||
| $150,000 – $250,000 | 5.50% | ||
| $250,000+ | 5.75% | ||
| Married, Filing Jointly or Widow(er) Head of Household |
$0 – $38,770 | 2.00% | |
| $1,000 – $2,000 | 3% | ||
| $2,000 – $3,000 | 4.00% | ||
| $3,000 – $150,000 | 4.75% | ||
| $150,000 – $175,000 | 5.00% | ||
| $175,000 – $225,000 | 5.25% | ||
| $225,000 – $300,000 | 5.50% | ||
| $300,000+ | 5.75% |
Local income tax
| Tax year | County | Rate |
|---|---|---|
| 2024 | Allegany | 3.03% |
| Anne Arundel | Single and Married, Filing Separately State taxable income $50,000 or less - 2.7% State taxable income $50,000 to $400,000 - 2.81% State taxable income over $400,000 - 3.2% Married, Filing Jointly or Widow(er) and Head of Household State taxable income $75,000 or less - 2.7% State taxable income $75,000 to $480,000 - 2.81% State taxable income over $480,000 - 3.2% |
|
| Baltimore City | 3.2% | |
| Baltimore County | 3.2% | |
| Calvert | 3% | |
| Caroline | 3.2% | |
| Carroll | 3.03% | |
| Cecil | 2.75% | |
| Charles | 3.03% | |
| Dorchester | 3.2% | |
| Frederick | Single and Married, Filing Separately If net taxable income is $25,000 or less - 2.25% If net taxable income is between $25,000 to $50,000 - 2.75% If net taxable income is between $50,000 to $150,000 - 2.96% If net taxable income is over $150,000 - 3.2% Married, Filing Jointly or Widow(er) and Head of Household If net taxable income is $25,000 or less - 2.25% If net taxable income is between $25,000 to $100,000 - 2.75% If net taxable income is between $100,000 to $250,000 - 2.96% If net taxable income is over $250,000 - 3.2% |
|
| Garrett | 2.65% | |
| Harford | 3.06% | |
| Howard | 3.2% | |
| Kent | 3.2% | |
| Montgomery | 3.2% | |
| Prince Georges | 3.2% | |
| Queen Anne’s | 3.2% | |
| Saint Mary’s | 3% | |
| Somerset | 3.2% | |
| Talbot | 2.4% | |
| Washington | 2.95% | |
| Wicomico | 3.2% | |
| Worcester | 2.25% | |
| 2023 | Allegany | 3.03% |
| Anne Arundel | State taxable income $50,000 or less - 2.7% State taxable income over $50,000 - 2.81% |
|
| Baltimore City | 3.2% | |
| Baltimore County | 3.2% | |
| Calvert | 3% | |
| Caroline | 3.2% | |
| Carroll | 3.03% | |
| Cecil | 2.8% | |
| Charles | 3.03% | |
| Dorchester | 3.2% | |
| Frederick | Single and Married, Filing Separately If net taxable income is $50,000 or less - 2.75% If net taxable income is over $50,000 - 2.96% Married, Filing Jointly or Widow(er) and Head of Household If net taxable income is $100,000 or less - 2.75% If net taxable income is over $100,000 - 2.96% |
|
| Garrett | 2.65% | |
| Harford | 3.06% | |
| Howard | 3.2% | |
| Kent | 3.2% | |
| Montgomery | 3.2% | |
| Prince Georges | 3.2% | |
| Queen Anne’s | 3.2% | |
| Saint Mary’s | 3% | |
| Somerset | 3.2% | |
| Talbot | 2.4% | |
| Washington | 2.95% | |
| Wicomico | 3.2% | |
| Worcester | 2.25% | |
| 2022 | Allegany | 3.05% |
| Anne Arundel | 2.81% | |
| Baltimore City | 3.2% | |
| Baltimore County | 3.2% | |
| Calvert | 3% | |
| Caroline | 3.2% | |
| Carroll | 3.03% | |
| Cecil | 3% | |
| Charles | 3.03% | |
| Dorchester | 3.2% | |
| Frederick | 2.96% | |
| Garrett | 2.65% | |
| Harford | 3.06% | |
| Howard | 3.2% | |
| Kent | 3.2% | |
| Montgomery | 3.2% | |
| Prince Georges | 3.2% | |
| Queen Anne’s | 3.2% | |
| Saint Mary’s | 3.1% | |
| Somerset | 3.2% | |
| Talbot | 2.4% | |
| Washington | 3% | |
| Wicomico | 3.2% | |
| Worcester | 2.25% | |
| 2021 | Allegany | 3.05% |
| Anne Arundel | 2.81% | |
| Baltimore City | 3.2% | |
| Baltimore County | 3.2% | |
| Calvert | 3% | |
| Caroline | 3.2% | |
| Carroll | 3.03% | |
| Cecil | 3% | |
| Charles | 3.03% | |
| Dorchester | 3.2% | |
| Frederick | 2.96% | |
| Garrett | 2.65% | |
| Harford | 3.06% | |
| Howard | 3.2% | |
| Kent | 3.2% | |
| Montgomery | 3.2% | |
| Prince Georges | 3.2% | |
| Queen Anne’s | 3.2% | |
| Saint Mary’s | 3.17% | |
| Somerset | 3.2% | |
| Talbot | 2.4% | |
| Washington | 3.2% | |
| Wicomico | 3.2% | |
| Worcester | 2.25% | |
| 2020 | Allegany | 3.05% |
| Anne Arundel | 2.5% | |
| Baltimore County | 3.2% | |
| Baltimore City | 2.83% | |
| Calvert | 3% | |
| Caroline | 3.2% | |
| Carroll | 3.03% | |
| Cecil | 3% | |
| Charles | 3.03% | |
| Dorchester | 2.62% | |
| Frederick | 2.96% | |
| Garrett | 2.65% | |
| Harford | 3.06% | |
| Howard | 3.2% | |
| Kent | 2.85% | |
| Montgomery | 3.2% | |
| Prince Georges | 3.2% | |
| Queen Anne’s | 3.2% | |
| Saint Mary’s | 3% | |
| Somerset | 3.2% | |
| Talbot | 2.4% | |
| Washington | 2.80% | |
| Wicomico | 3.2% | |
| Worcester | 1.75% |
State standard deduction
| Tax year | Filing status | Standard deduction amount |
|---|---|---|
| 2024 2023 |
Single Married, Filing Separately |
$2,550 |
| Married, Filing Jointly or Widow(er) Head of Household |
$5,150 | |
| 2022 | Single Married, Filing Separately |
$2,400 |
| Married, Filing Jointly or Widow(er) Head of Household |
$4,850 | |
| 2021 | Single Married, Filing Separately |
$2,350 |
| Married, Filing Jointly or Widow(er) Head of Household |
$4,700 | |
| 2020 | Single Married, Filing Separately |
$2,300 |
| Married, Filing Jointly or Widow(er) Head of Household |
$4,650 |
State exemptions
There is state-level exemptions for all type of filers and dependents. Refer to Tax Foundation for more details.
| Tax year | Filing status | Personal exemption amount |
|---|---|---|
| 2024 2023 2022 2021 2020 |
Single Married, Filing Separately Head of Household |
$3,200 |
| Married, Filing Jointly or Widow(er) | $6,400 | |
| Dependent(s) | $3,200 |
FAQs
How to calculate income tax in Maryland?
Follow the steps below to calculate your total income tax in Maryland:
- Work out your total federal income tax
- Calculate your total Maryland state income tax
- Derive your Maryland local income tax
- Sum up all the taxes
How much income tax do I pay in Maryland?
Maryland tax residents 2% to 5.75% for 2024 tax year, depending on your taxable income and filing status.