2%–5.75% state tax + county income tax 2.25%–3.20%

Maryland Paycheck Calculator 2026

Maryland is unique: all 23 counties plus Baltimore City levy their own income taxes on top of the state rate. County tax rates range from 2.25% to 3.20%. The combined state + county rate can reach nearly 9% for high earners in some jurisdictions.

State income tax

2%–5.75%

Max local tax

3.20% (Baltimore City, Montgomery, Howard, PG Co.)

FICA (employee)

7.65%

Standard deduction

$14,600

Annual gross salary

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Filing status

County local tax

Annual take-home pay

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Total taxes

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Effective rate

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As a 1099 freelancer, you owe 15.3% self-employment tax (both halves of FICA) on top of all income taxes.

Quarterly estimated payments due: Apr 15 · Jun 16 · Sep 15 · Jan 15

Maryland tax breakdown — what you need to know

Key facts about Maryland state, local, and federal taxes for 2026.

All 23 counties + Baltimore City tax

Maryland is one of only two states (along with Indiana) where every single county levies a local income tax. There is no "no county tax" option. County rates range from 2.25% (Worcester) to 3.20% (Baltimore City, Howard, Montgomery, Prince George's).

State brackets (2026)

Maryland's state income tax uses graduated brackets: 2% on income up to $1,000, rising to 5.75% on income over $250,000. High earners in Baltimore City or Montgomery County can face combined state + county rates approaching 8.95%.

Non-resident county tax

Non-residents working in Maryland pay a flat 1.25% county tax (the lowest county rate statewide), regardless of which county they work in. This prevents non-residents from facing the higher county rates.

Filing

Maryland county income tax is not filed separately. It's computed and paid as part of your Maryland state income tax return (Form 502). Your employer withholds both state and county tax based on the county where you live.

All Maryland county income tax rates

Source: state revenue departments and municipal ordinances. Rates effective 2026.

County	County rate	Combined max rate*
Baltimore City	3.20%	8.95%
Howard County	3.20%	8.95%
Montgomery County	3.20%	8.95%
Prince George's County	3.20%	8.95%
Allegany County	3.05%	8.80%
Harford County	3.06%	8.81%
Anne Arundel County	2.80%	8.55%
Frederick County	2.96%	8.71%
Carroll County	2.83%	8.58%
Worcester County	2.25%	8.00%
Talbot County	2.40%	8.15%
Dorchester County	2.62%	8.37%

Frequently asked questions — Maryland taxes

Yes, but at a flat 1.25% non-resident rate — the lowest county rate in the state. You do not pay the higher resident county rate unless you live in Maryland.

Baltimore City, Howard County, Montgomery County, and Prince George's County all have the maximum 3.20% county rate. Combined with the 5.75% state rate for high earners, the combined rate approaches 8.95% — one of the highest in the country.

Yes. Maryland employers withhold both state and county income tax from every paycheck, based on the county where you live. You reconcile this when you file your annual Maryland state return (Form 502).