2026 Maryland Tax Calculator: State & County Taxes
Calculate your net take-home pay in the Free State. Modeled with Comptroller of Maryland graduated tax brackets (2.0% to 5.75%), county piggyback taxes (2.25% to 3.20%), standard deductions, and 2026 federal withholdings.
Interactive Maryland Paycheck Calculator
How Maryland State & County Income Taxes Work in 2026
Maryland has a unique two-tiered personal income tax system composed of graduated state income taxes and mandatory county piggyback taxes:
1. Maryland Graduated State Income Tax Brackets
The state of Maryland levies progressive individual income tax rates ranging from 2.00% to 5.75%:
- First $1,000: 2.00%
- $1,000 to $2,000: 3.00%
- $2,000 to $3,000: 4.00%
- $3,000 to $100,000 ($150,000 Married): 4.75%
- $100,000 to $125,000 ($150k - $175k Married): 5.00%
- $125,000 to $150,000 ($175k - $225k Married): 5.25%
- $150,000 to $250,000 ($225k - $300k Married): 5.50%
- Over $250,000 (Over $300,000 Married): 5.75%
2. Mandatory County Piggyback Income Taxes
In addition to state tax, all 23 Maryland counties and Baltimore City levy a local income tax. By law, county rates range from 2.25% to 3.20% of Maryland taxable net income. Major jurisdictions like Montgomery County, Prince George's County, Baltimore City, and Baltimore County levy the maximum 3.20% statutory rate, while Anne Arundel County taxes at 2.81% and Frederick County at 2.96%.
3. Standard Deduction & Personal Exemptions
Maryland calculates its standard deduction as 15% of Maryland AGI, with fixed statutory floors and caps:
- Single & Married Filing Separately: Minimum $1,750; Maximum $2,600
- Married Filing Jointly & Head of Household: Minimum $3,500; Maximum $5,250
- Personal Exemptions: $3,200 per taxpayer and dependent (subject to phaseout for federal AGIs over $100,000 single or $150,000 married).
Frequently Asked Questions: Maryland Tax Calculator
Do I have to file separate tax returns for state and county taxes?
No. Both state and county income taxes are reported together on Maryland Form 502. The Comptroller of Maryland calculates your total combined liability and distributes the local share to your home county.
Does Maryland tax military retirement pay?
Under the Keep Our Heroes Home Act, Maryland provides substantial pension subtractions for military retirement pay, allowing eligible veterans to subtract up to $12,500 or $20,000 of military pension benefits depending on age.
How are capital gains taxed in Maryland?
Maryland treats capital gains as ordinary income. Net capital gains are subject to both the state graduated brackets (up to 5.75%) and your applicable county tax rate (up to 3.20%).