Free 2026 tax calculator
Maryland Income
Tax Calculator 2026
Estimate your 2026 Maryland state income tax with a clear, easy-to-follow breakdown of your results.
2026 tax yearState income tax estimate
01 / Estimate
Calculate your Maryland income tax
2026 tax year · state income tax estimate
Your estimated results
Example: single filer, $80,000 income
Your tax by bracket
Taxable income: $80,000
- 2%$1,000 in $0 – $1,000$20
- 3%$1,000 in $1,000 – $2,000$30
- 4%$1,000 in $2,000 – $3,000$40
- 4.75%$77,000 in $3,000 – $100,000$3,658
Important to know
Estimate of Maryland state income tax only. Not included: county or Baltimore City local income tax (2.25% to 3.30% in 2026; see the county table below); the standard deduction ($3,350 single or separate, $6,700 joint or head of household) and the $3,200 personal exemption: enter income after these; the 2% capital gains surcharge above $350,000 federal AGI; credits and federal tax. Consult a tax professional.
A simple, three-step estimate
- 01Enter your incomeAnd choose a filing status
- 02Apply deductionsFind your taxable income
- 03Calculate each bandSee your total state tax
02 / Understand
How Maryland income tax works
Maryland has both state and local income taxes, with the state tax being progressive based on income. Each county and Baltimore City also levy local income taxes. Various deductions and credits, such as the standard deduction and personal exemptions, are available to reduce taxable income.
Who Needs to Pay Income Tax?
You must file a Maryland tax return if you’re a full- or part-time resident and required to file a federal return.
Non-residents with Maryland income must file a nonresident tax return. Local income taxes may also apply based on your county.
How to Calculate Your Income Tax
To calculate your Maryland income tax, you’ll need to apply the state’s tax rates to different portions of your taxable income based on the income brackets. Here’s a simple breakdown of the process:
- Find Your Taxable Income: Start by determining your taxable income after considering deductions and exemptions.
- Apply the Tax Rates: For each portion of your income that falls within a specific tax bracket, apply the corresponding tax rate.
- Add the Totals: After calculating the tax for each portion of your income, add them together to find your total Maryland state income tax.
Quick Facts on Maryland Taxes
- State income tax: Rates range from 2.00% to 6.50% (including the new high-income brackets added for 2025).
- County income tax: Ranges from 2.25% to 3.30% (2026).
- Sales tax: Fixed at 6.00%.
- Property tax: The average effective property tax rate is 1.07%.
Maryland reference / Tax year 2026
Maryland Income Tax Brackets
Maryland has both state and county income taxes. The state income tax is based on income brackets, with higher rates for higher income. For 2025 Maryland added two new high-income brackets (6.25% and 6.5%). Below is the 2026 state rate breakdown by filing status (your county’s local income tax is charged separately, on top of these rates):
| Tax rate | Single / Married filing separately | Married filing jointly / Head of household |
|---|---|---|
| 2% | $0 – $1,000 | $0 – $1,000 |
| 3% | $1,000 – $2,000 | $1,000 – $2,000 |
| 4% | $2,000 – $3,000 | $2,000 – $3,000 |
| 4.75% | $3,000 – $100,000 | $3,000 – $150,000 |
| 5% | $100,000 – $125,000 | $150,000 – $175,000 |
| 5.25% | $125,000 – $150,000 | $175,000 – $225,000 |
| 5.5% | $150,000 – $250,000 | $225,000 – $300,000 |
| 5.75% | $250,000 – $500,000 | $300,000 – $600,000 |
| 6.25% | $500,000 – $1,000,000 | $600,000 – $1,200,000 |
| 6.5% | $1,000,000+ | $1,200,000+ |
Single and married filing separately use Schedule I; married filing jointly, head of household and qualifying surviving spouse use Schedule II. The 6.25% and 6.5% brackets apply from tax year 2025. Each rate applies only to the part of taxable income that falls in its band, not to all of your income.
County Income Tax Rates
In Maryland, residents pay both state and county income taxes. The county tax depends on where you live, not where you work. Most counties charge a flat tax rate, which means everyone pays the same rate, no matter their income. Anne Arundel and Frederick counties are the exceptions: their rate rises with income. The table below lists the resident tax rates for all Maryland counties, while nonresidents pay a flat 2.25% rate.
| Jurisdiction | 2026 Resident Rate |
|---|---|
| Allegany County | 3.20% |
| Anne Arundel County | 2.70% – 3.20% (by income) |
| Baltimore City | 3.20% |
| Baltimore County | 3.20% |
| Calvert County | 3.20% |
| Caroline County | 3.20% |
| Carroll County | 3.03% |
| Cecil County | 2.74% |
| Charles County | 3.03% |
| Dorchester County | 3.30% |
| Frederick County | 2.25% – 3.20% (by income) |
| Garrett County | 2.65% |
| Harford County | 3.06% |
| Howard County | 3.20% |
| Kent County | 3.30% |
| Montgomery County | 3.20% |
| Prince George’s County | 3.20% |
| Queen Anne’s County | 3.20% |
| St. Mary’s County | 3.20% |
| Somerset County | 3.20% |
| Talbot County | 2.40% |
| Washington County | 2.95% |
| Wicomico County | 3.20% |
| Worcester County | 2.25% |
03 / See the math
Example Calculation: Single Filer
Let’s work through an example for a single filer with $80,000 of taxable income in the 2026 tax year.
- 01
Start with taxable income
For a single filer with $80,000 of taxable income (after deductions), the 2026 brackets apply like this:
- 02
Apply the tax brackets
- 2% on the first $1,000: $1,000 × 2% = $20.00
- 3% on income from $1,000 to $2,000: $1,000 × 3% = $30.00
- 4% on income from $2,000 to $3,000: $1,000 × 4% = $40.00
- 4.75% on income from $3,000 to $80,000: $77,000 × 4.75% = $3,657.50
- 03
Add each bracket’s tax
Total Maryland income tax: $20.00 + $30.00 + $40.00 + $3,657.50 = $3,747.50 (about $3,748), an effective rate of 4.68% of taxable income.
At a glance
Summary Table of Tax Calculation
2026 tax year · dollars (USD)
| Taxable income band | Tax Rate | Tax Amount ($) |
|---|---|---|
| $0 – $1,000 | 2% | $20.00 |
| $1,000 – $2,000 | 3% | $30.00 |
| $2,000 – $3,000 | 4% | $40.00 |
| $3,000 – $80,000 | 4.75% | $3,657.50 |
| Total Tax | $3,747.50 |
04 / Go deeper
Tax Deductions & Credits
Maryland offers several deductions and credits to help reduce your taxable income and overall tax liability. These can significantly lower the amount of state income tax you owe.
Tax Deductions
Maryland provides both a standard deduction and the option to itemize.
- Standard Deduction: Maryland’s standard deduction equals 15% of your Maryland adjusted gross income, subject to a minimum and maximum set each year (recently about $1,800 to $2,700 for single and married-filing-separately filers, and about $3,600 to $5,450 for joint filers and heads of household).
- Itemized Deductions: Taxpayers who itemize on their federal return can also itemize on their Maryland return, though you are not required to match your federal choice at the state level.
Tax Credits
Maryland offers various tax credits to lower the tax burden for eligible residents. These credits can help offset costs related to income, childcare, long-term care, and more. Here are some key credits available:
- Earned Income Tax Credit (EITC): Claim 50% of the federal credit if married or with children, full amount if single without children. Excess credit can be refunded.
- Long-Term Care Insurance Credit: One-time $400-$500 credit for premiums on long-term care insurance.
- Student Loan Credit: Up to $5,000 credit for borrowers with over $20,000 in loans.
- Renters’ Tax Credit: Up to $1,000 for eligible renters 60+ or disabled.
05 / Go deeper
Other Taxes in Maryland
In addition to income taxes, Maryland residents are subject to various other taxes that contribute to the state’s revenue. These include sales tax, property tax etc. Each of these taxes affects residents differently, depending on where they live and what they purchase.
Sales Tax
Maryland has a 6% sales tax. There are no local sales taxes, so the rate is the same across the state. This tax applies to most goods, like furniture and clothing, but not to most services. Food bought in grocery stores is generally not taxed, but prepared food from restaurants is taxed at 6%.
Property Tax
In Maryland, property taxes are collected by 179 different tax authorities, including 23 counties, Baltimore City, and 155 incorporated cities. Property tax rates vary by district, with the statewide effective rate being 1.07% of a home’s value. This is slightly higher than the national average of 1.02%. Howard County has the highest rate at 1.29%, while Talbot County has the lowest at 0.71%. Baltimore City’s effective property tax rate is 1.65%.
06 / Get answers
FAQs
Who Is Required To File A Maryland Income Tax Return?
When you’re a full-time or part-time Maryland resident and file a federal tax return, you must also file a Maryland return. Non-residents with Maryland income must file a nonresident return (Form 505 or 515). Part-year residents must file if they earned income during their residency. If you earned income in Maryland, you’re likely required to file.
How Do Maryland State Income Tax Rates Work?
Maryland uses a progressive state income tax, with rates from 2% to 6.5%. Lower income is taxed at 2%, and for 2025 the state added two new top brackets: 6.25% on income over $500,000 (over $600,000 for joint filers) and 6.5% on income over $1,000,000 (over $1,200,000 for joint filers). Keep in mind that Maryland counties and Baltimore City charge a separate local income tax on top of these state rates.
Does Maryland Have Local Income Taxes?
Yes, Maryland counties and Baltimore City charge local income taxes, with rates from 2.25% to 3.30% in 2026. These taxes are based on where you live, not where you work. Local taxes are added to the state income tax. The total tax you owe will include both state and local taxes.
What Tax Credits Are Available To Reduce My Maryland Tax Liability?
Maryland offers credits like the Earned Income Tax Credit (EITC), Child and Dependent Care Credit, and Long-Term Care Insurance Credit. The Student Loan Debt Relief Credit offers up to $5,000 for those with over $20,000 in student loans. These credits can reduce what you owe or even result in a refund.