MARYLAND INCOME TAX IN 2026 — TWO LAYERS, ONE PAYCHECK

Maryland is one of the most layered paycheck states in the country. Workers face both a state income tax — eight progressive brackets ranging from 2% to 5.75% — and a mandatory county income tax levied by all 23 Maryland counties and Baltimore City at rates between 2.25% and 3.2%. Both taxes apply to the same Maryland taxable income, and both are withheld directly from your paycheck by your employer. For most Maryland workers at typical middle-class incomes, the combined state-plus-county income tax bill is larger than what workers in neighboring Virginia or Pennsylvania pay at the same salary.

Maryland's standard deduction is also structurally unusual: rather than a fixed dollar amount, it equals 15% of adjusted gross income, capped at just $2,400 for Single filers. This means most Maryland workers earning above $16,000 gross simply use the $2,400 cap — a fraction of the federal standard deduction of $15,000. The small state deduction significantly widens the Maryland taxable income base compared to what many workers expect.

Use the county selector in the calculator above to get your specific combined take-home estimate. Compare Maryland to the full Mid-Atlantic region at our USA Paycheck Calculator hub, or jump to Virginia, Pennsylvania, Washington DC area, or New Jersey.

EVERY DEDUCTION ON A MARYLAND PAYCHECK IN 2026

Maryland workers carry six deduction lines — two of which are state-related. There is no Maryland SDI, PFML payroll contribution, or transit tax. The six deductions apply to every Maryland worker regardless of which county they live in, though the county tax amount varies by location:

• Federal Income Tax — Progressive 10%–37%, applied after the federal standard deduction ($15,000 Single, $30,000 MFJ, $22,500 HOH).
• Social Security — 6.2% on wages up to the $176,100 annual ceiling (2026).
• Medicare — 1.45% on all wages, plus 0.9% surtax on individual wages above $200,000.
• Maryland State Income Tax — Eight progressive brackets from 2% to 5.75%, applied to Maryland taxable income after the capped standard deduction and personal exemption reduce gross wages.
• Maryland County Income Tax — 2.25% to 3.2%, applied to the same Maryland taxable income as the state tax. Withheld by employer based on the county where the employee lives. Paid to the state, then remitted to the county.

MARYLAND STATE INCOME TAX BRACKETS 2026

Maryland uses the same eight brackets for all filing statuses — there are no separate bracket tables for Single, MFJ, or HOH. The brackets are narrow at the bottom (designed to apply minimal tax on low income) with the bulk of most workers' income taxed at the 4.75% rate:

For a Single worker earning $70,000 with Maryland taxable income of $64,400, the state tax calculation spans just four brackets — with the 4.75% bracket doing nearly all the work:

MD Taxable = $70,000 − $2,400 (std ded) − $3,200 (exemption) = $64,400
First $1,000 × 2.0% = $20.00
Next $1,000 × 3.0% = $30.00
Next $1,000 × 4.0% = $40.00
Next $61,400 × 4.75% = $2,916.50
Total MD State Tax = $3,006.50

MARYLAND COUNTY INCOME TAX RATES 2026 — ALL 23 COUNTIES + BALTIMORE CITY

Every Maryland county and Baltimore City levies a local income tax on the same taxable base as the state tax. The rate where you live (not where you work) controls your withholding. At $64,400 of Maryland taxable income ($70,000 Single), here is the full county-by-county impact:

The annual take-home difference between a Montgomery County resident ($52,564) and a Worcester County resident ($53,176) at the same $70,000 salary is $612 per year — a meaningful gap driven entirely by the 0.95 percentage point difference in local tax rates, with zero difference in the state tax bill.

MARYLAND'S SMALL STANDARD DEDUCTION — THE KEY HIDDEN FACTOR

Maryland's 15%-of-AGI standard deduction with a $2,400 Single cap is one of the most consequential but least-discussed aspects of Maryland taxes. The cap kicks in at just $16,000 of gross income — meaning virtually every working adult in Maryland uses the capped $2,400 deduction rather than the 15% formula.

The difference from the federal standard deduction is dramatic:

That extra $9,400 of Maryland taxable income (compared to federal taxable income) at the 4.75% state rate adds approximately $447 in state income tax — and at a 3.2% Montgomery County rate, another $301 in local tax — for a combined $748 in additional tax per year versus what a worker would owe if Maryland sheltered the same income as the federal standard deduction. The $9,400 gap is constant across most working incomes because both the Maryland cap ($2,400 + $3,200 exemption = $5,600 total shelter) and the federal standard deduction ($15,000) are fixed — a difference of exactly $9,400 per Single filer.

MARYLAND VS MID-ATLANTIC NEIGHBORS — TAKE-HOME AT $70,000

Maryland's dual state-plus-county tax structure places it near the bottom for take-home pay among Mid-Atlantic states at $70,000 Single in Montgomery County:

Even in the lowest-tax Maryland county (Worcester at 2.25%), a worker at $70,000 takes home about $1,455 less per year than a comparable Pennsylvania worker and $1,503 less than a Virginia worker. In Montgomery County, the gap versus Pennsylvania widens to $2,911 annually — the direct cost of Maryland's dual-layer local tax system on a middle-income paycheck.

THE SAME TAXABLE BASE — HOW COUNTY TAX STACKS ON STATE TAX

A feature unique to Maryland among most states is that the county tax applies to exactly the same taxable income base as the state tax — after the same standard deduction and personal exemption calculations. This means every dollar of deduction or exemption you claim reduces both your state tax and your county tax simultaneously. For a Montgomery County resident, a $1 increase in deductions saves 4.75 cents in state tax and 3.2 cents in county tax, for a combined marginal benefit of 7.95 cents per dollar of additional deduction.

This joint-base design also means that any reform to Maryland's standard deduction or personal exemption amounts has a multiplied fiscal impact — a $1,000 increase in the standard deduction would reduce state tax by $47.50 and county tax (at 3.2%) by $32, for a combined $79.50 annual saving per worker in Montgomery County.

2026 FEDERAL TAX BRACKETS FOR MARYLAND WORKERS

• 10% on the first $11,925 of taxable income
• 12% from $11,925 to $48,475
• 22% from $48,475 to $103,350
• 24% from $103,350 to $197,300
• 32% from $197,300 to $250,525
• 35% from $250,525 to $626,350
• 37% on taxable income above $626,350

MARYLAND PAYCHECK CALCULATOR FAQs

What is Maryland's income tax rate in 2026?
Maryland uses eight progressive state income tax brackets: 2% on the first $1,000 of Maryland taxable income, 3% on $1,000–$2,000, 4% on $2,000–$3,000, 4.75% on $3,000–$100,000, 5% on $100,000–$125,000, 5.25% on $125,000–$150,000, 5.5% on $150,000–$250,000, and 5.75% above $250,000. The same brackets apply to all filing statuses. A local county tax of 2.25%–3.2% applies on the same taxable base.

What is the Maryland county income tax?
Every Maryland county and Baltimore City levies a local income tax of 2.25%–3.2% on Maryland taxable income, withheld by your employer. The rate is determined by your county of residence. Montgomery, Prince George's, Howard counties and Baltimore City charge the maximum 3.2%. Worcester County charges the minimum 2.25%. At $70,000 Single in Montgomery County, the local tax adds $2,061 on top of $3,007 in state income tax.

What is the Maryland standard deduction in 2026?
Maryland's standard deduction is 15% of adjusted gross income, capped at $2,400 for Single filers and $4,800 for MFJ. Most workers earning above $16,000 (Single) hit the cap, meaning the effective deduction is a fixed $2,400. This is far smaller than the federal standard deduction of $15,000 for Single filers, leaving Maryland workers with a much larger taxable income base than their federal return.

How much take-home on $70,000 in Maryland?
Filing Single in Montgomery County (3.2% local rate) on $70,000, Maryland taxable income is $64,400 after the $2,400 standard deduction and $3,200 personal exemption. State tax is $3,007 and county tax is $2,061. Combined with $7,014 federal and $5,355 FICA, annual take-home is approximately $52,564 — or about $4,380 per month. In Worcester County (2.25%), take-home rises to roughly $53,176.

Which Maryland county has the lowest income tax?
Worcester County has the lowest local income tax rate in Maryland at 2.25%, saving about $612 per year compared to the 3.2% rate in Montgomery, Prince George's, Howard, and Baltimore City on a $70,000 salary. Other relatively low-rate counties include Talbot (2.63%), Garrett (2.65%), and Caroline, Kent, and Wicomico (all 2.50%).

Does Maryland withhold county tax even if I work in another county?
Yes. Maryland local income tax is based on your county of residence — not where your employer is located or where you physically work. A Montgomery County resident who commutes into DC to work still pays the 3.2% Montgomery County local income tax. Maryland residents working across state lines in DC, Virginia, or Pennsylvania have special rules under Maryland's reciprocity agreements, which may affect how taxes are filed at year-end.

Run your Maryland estimate again any time: Maryland Paycheck Calculator 2026