Maryland Income Tax Calculator 2026
See your Maryland state tax, effective rate, and take-home pay in 60 seconds.
- Local income tax is not included because no city, municipality or county was selected. Your actual take-home pay may be lower.
- County income tax uses a representative rate unless a county is selected; rates range from roughly 2.25% to 3.2%.
- The Maryland pension exclusion and military retirement exclusion are not applied.
- Maryland Earned Income Credit and poverty level credit are not applied.
- Maryland FAMLI employee premiums are not deducted.
- Maryland Family and Medical Leave Insurance is not deducted from this estimate.
Estimated federal and state take-home pay based on the information entered. Local taxes, state payroll programs, employer benefits, itemized deductions, tax credits, and special state adjustments may not be included. For Maryland specifically, this estimate does not include maryland family and medical leave insurance. Tax year 2026. Maryland figures last verified June 12, 2026 — see sources below.
Worked example: A single filer earning $85,000 in Maryland
Start with $85,000 of wages. After $2,700 in modeled state deductions/exemptions, running it up Maryland's brackets produces about $3,857 in state income tax — an effective state rate near 4.5%, with a 4.75% marginal rate. Federal income tax and FICA are calculated separately and shown in the calculator above.
Assumes a single filer taking the standard treatment. Figures are educational estimates.
How Maryland taxes income
Maryland uses a graduated income tax: your income is taxed in slices, with each slice taxed at a higher rate as you move up the brackets from 2% to 5.75%.
Maryland generally starts from your federal income, applies state-specific adjustments and deductions, and then runs the result up the brackets. Credits and exemptions can change the final number — confirm the current details with the Comptroller of Maryland.
2026 rate structure
| Rate | Single — taxable income up to | MFJ — taxable income up to |
|---|---|---|
| 2.00% | $1,000 | $1,000 |
| 3.00% | $2,000 | $2,000 |
| 4.00% | $3,000 | $3,000 |
| 4.75% | $100,000 | $150,000 |
| 5.00% | $125,000 | $175,000 |
| 5.25% | $150,000 | $225,000 |
| 5.50% | $250,000 | $300,000 |
| 5.75% | and above | and above |
Retirement income & Social Security
Maryland retirement income treatment varies by plan type, your age, and whether the distribution is qualifying. Many states exempt some or all 401(k), IRA and pension income for retirees, and this calculator does not model those exclusions. Check the Comptroller of Maryland for the rules that apply to you before assuming distributions are taxable.
Local taxes & reciprocity
Every Maryland county (and Baltimore City) adds a local income tax, generally 2.25%–3.20%, collected with the state return.
Reciprocity: Maryland has reciprocity agreements with Washington DC, Pennsylvania, Virginia, West Virginia. If you live in Maryland and work in one of those states, you pay Maryland tax on those wages and file only in Maryland.
Notable deductions, credits & other taxes
Deductions & credits
- Maryland standard deduction (about $2,700 single / $5,450 MFJ in this model — verify current amounts)
- Credit for income taxes paid to other states (for residents with out-of-state income)
- State versions of common credits — earned income, child/dependent care, and education credits — where offered
Capital gains: Maryland has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at Maryland's graduated rates.
Property tax: Property taxes in Maryland are assessed and collected locally, so effective rates vary widely by county and municipality. Check your county assessor or the Comptroller of Maryland for local rates.
Maryland vs. neighboring states
Compared with its neighbors — Washington DC, Delaware, Pennsylvania, Virginia — Maryland's graduated rates up to 5.75% sit within the regional range. Effective rates depend heavily on income level, deductions, and local taxes.
Maryland state tax FAQs
What is the Maryland state income tax rate for 2026?
Maryland uses graduated brackets ranging from 2% to 5.75%, with higher rates applying only to income above each threshold.
Does Maryland tax retirement income or Social Security?
Social Security benefits are exempt from Maryland income tax. Treatment of other retirement income depends on the plan type, your age, and whether the distribution is qualifying — many states exempt some or all of it for retirees. This calculator does not model those exclusions, so verify with the Comptroller of Maryland rather than assuming your distributions are fully taxable.
How are capital gains taxed in Maryland?
Maryland has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at Maryland's graduated rates.
Is there a local or city income tax in Maryland?
Every Maryland county (and Baltimore City) adds a local income tax, generally 2.25%–3.20%, collected with the state return.
Does Maryland have tax reciprocity with neighboring states?
Maryland has reciprocity agreements with Washington DC, Pennsylvania, Virginia, West Virginia. If you live in Maryland and work in one of those states, you pay Maryland tax on those wages and file only in Maryland. For non-reciprocal states, you generally file a non-resident return there and claim a credit at home.
Sources & verification
Last verified June 12, 2026.