Maryland income tax brackets for 2026
Maryland taxes wages at rates from 2% to 6.5%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| Single: taxable income | Rate |
|---|---|
| Up to $1,000 | 2% |
| $1,000 to $2,000 | 3% |
| $2,000 to $3,000 | 4% |
| $3,000 to $100,000 | 4.75% |
| $100,000 to $125,000 | 5% |
| $125,000 to $150,000 | 5.25% |
| $150,000 to $250,000 | 5.5% |
| $250,000 to $500,000 | 5.75% |
| $500,000 to $1,000,000 | 6.25% |
| Over $1,000,000 | 6.5% |
| Married filing jointly: taxable income | Rate |
|---|---|
| Up to $1,000 | 2% |
| $1,000 to $2,000 | 3% |
| $2,000 to $3,000 | 4% |
| $3,000 to $150,000 | 4.75% |
| $150,000 to $175,000 | 5% |
| $175,000 to $225,000 | 5.25% |
| $225,000 to $300,000 | 5.5% |
| $300,000 to $600,000 | 5.75% |
| $600,000 to $1,200,000 | 6.25% |
| Over $1,200,000 | 6.5% |
Heads of household use the married filing jointly brackets.
Deductions, exemptions and credits
| Standard deduction | $3,350 single · $6,700 married · $6,700 head of household |
|---|---|
| Personal exemption | $3,200 single · $6,400 married (phases out at higher incomes) |
| Dependent exemption | $3,200 each |
- Maryland's state rates run from 2% to 5.75%, and since 2025 two new brackets tax income over $500,000 at 6.25% and over $1 million at 6.5%.
- In 2025 Maryland replaced its percentage-based standard deduction with a flat $3,350 for single filers ($6,700 for couples).
- County income tax adds 2.25% to 3.30%, so a typical Maryland worker pays around 8% of taxable income in state and local tax combined at the top of the main bracket.
- Maryland's paid family leave program (FAMLI) has been delayed: deductions start in 2027, so nothing is taken in 2026.
No Maryland payroll deductions
Maryland does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a Maryland paycheck are federal taxes, Maryland income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in Maryland
Every Maryland county and Baltimore City adds a local income tax, withheld with state tax: from 2.25% (Worcester) to 3.30% (Dorchester and Kent), with most at 3.20%, the default when no county is on file. Anne Arundel and Frederick use graduated local rates. Non-residents who work in Maryland pay a special 2.25% rate instead.
Local taxes are not added automatically because they depend on your address and where you work. Enter your rate in the Local income tax field (for example 3.2%) to include it.
Example: $60,000 salary in Maryland
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Maryland income tax | -$95.63 | -$2,486.38 |
| Take-home pay | $1,842.45 | $47,903.63 |
Maryland income tax is about $2,486.38 a year here, 4.14% of gross pay. All taxes together take 20.2% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Maryland at different salaries
Yearly take-home pay for a single filer in Maryland, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $95,755 a year (20.2% in taxes).
| Salary | Maryland tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $1,061 | $25,224 | $970.14 |
| $45,000 | $1,774 | $36,564 | $1,406.29 |
| $60,000 | $2,486 | $47,904 | $1,842.45 |
| $80,000 | $3,436 | $61,674 | $2,372.06 |
| $100,000 | $4,386 | $74,794 | $2,876.68 |
| $150,000 | $7,084 | $106,707 | $4,104.11 |
| $250,000 | $12,576 | $170,606 | $6,561.78 |
How the Maryland paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Maryland tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, less exemptions, run through the brackets above, then divided by the number of paychecks.
Maryland tax = Brackets(Wages − pre-tax deductions − standard deduction − exemptions)