Maryland income tax rates for 2026
Maryland has rates from 2% to 6.5%; for single filers the top rate of 6.5% starts above $1,000,000 of Maryland taxable income. Rates apply to Maryland taxable income: federal adjusted gross income minus Maryland’s own deductions and exemptions.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 2% | $0 – $1,000 | $0 – $1,000 | $0 – $1,000 |
| 3% | $1,000 – $2,000 | $1,000 – $2,000 | $1,000 – $2,000 |
| 4% | $2,000 – $3,000 | $2,000 – $3,000 | $2,000 – $3,000 |
| 4.75% | $3,000 – $100,000 | $3,000 – $150,000 | $3,000 – $150,000 |
| 5% | $100,000 – $125,000 | $150,000 – $175,000 | $150,000 – $175,000 |
| 5.25% | $125,000 – $150,000 | $175,000 – $225,000 | $175,000 – $225,000 |
| 5.5% | $150,000 – $250,000 | $225,000 – $300,000 | $225,000 – $300,000 |
| 5.75% | $250,000 – $500,000 | $300,000 – $600,000 | $300,000 – $600,000 |
| 6.25% | $500,000 – $1,000,000 | $600,000 – $1,200,000 | $600,000 – $1,200,000 |
| 6.5% | Over $1,000,000 | Over $1,200,000 | Over $1,200,000 |
Maryland standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $3,400 | $6,850 |
| Personal exemption | $3,200 | $6,400 |
| Exemption per dependent | $3,200 | $3,200 |
Deductions and exemptions reduce the income Maryland taxes; credits reduce the tax itself. The head-of-household standard deduction is $6,850.
How much Maryland income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Maryland tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,534 | 3.84% | $2,620 | $4,154 | 10.4% |
| $60,000 | $2,484 | 4.14% | $5,020 | $7,504 | 12.5% |
| $80,000 | $3,434 | 4.29% | $8,770 | $12,204 | 15.3% |
| $100,000 | $4,384 | 4.38% | $13,170 | $17,554 | 17.6% |
| $150,000 | $7,040 | 4.69% | $24,734 | $31,774 | 21.2% |
| $250,000 | $12,573 | 5.03% | $51,304 | $63,877 | 25.6% |
At $100,000, for example, Maryland takes about $4,384 and the combined income tax bill is $17,554. Your marginal rate on the next dollar at that income is 26.75% (22% federal + 4.75% Maryland). These estimates apply Maryland’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
Some Maryland figures for 2026 are estimates or projections (see the notes below) and may change when Maryland publishes final tables.
How Maryland compares with neighboring states
On a $75,000 salary, a single filer pays $3,197 in Maryland income tax, the 39th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Pennsylvania | $2,303 | 3.07% | Flat 3.07% | 19 of 51 |
| West Virginia | $2,546 | 3.39% | 2.11%–4.58% | 25 of 51 |
| Maryland | $3,197 | 4.26% | 2%–6.5% | 39 of 51 |
| Virginia | $3,498 | 4.66% | 2%–5.75% | 44 of 51 |
| District of Columbia | $3,500 | 4.67% | 4%–10.75% | 45 of 51 |
| Delaware | $3,609 | 4.81% | 0%–6.6% | 49 of 51 |
Compare Maryland with District of Columbia, Delaware, Pennsylvania, Virginia and West Virginia.
Maryland tax rules to know
Key points from our 2026 Maryland data, compiled from the official sources listed at the end of this page:
- State rate schedules for 2026 are unchanged from 2025: the Budget Reconciliation and Financing Act of 2025 (Ch. 604) capped the 5.75% bracket and added 6.25% and 6.50% brackets (over $500,000/$1,000,000 single; over $600,000/$1,200,000 joint/HOH), effective tax year 2025.
- Schedule I applies to single, married filing separately and dependent filers; Schedule II applies to married filing jointly, head of household and qualifying surviving spouse.
- Standard deduction: the 2025 Act replaced the old 15%-of-income formula with a flat $3,350 ($6,700 joint/HOH/QSS) for 2025, indexed for inflation from 2026 (increase rounded down to a multiple of $50). The Comptroller's 2026 withholding guide and Form MW507 use $3,400. The Comptroller had not published the 2026 joint/HOH amount; $6,850 is computed from the statutory COLA (chained CPI +2.42%), so treat it as an estimate. The 2026 estimated-tax worksheet still shows $3,350/$6,700.
- Personal exemption is $3,200 each for taxpayer, spouse and each dependent (doubled for dependents 65+), plus $1,000 more for a taxpayer/spouse who is 65+ or blind. It phases out with federal AGI. Single/MFS: $1,600 at $100,001-$125,000, $800 at $125,001-$150,000, $0 above $150,000. Joint/HOH: $1,600 at $150,001-$175,000, $800 at $175,001-$200,000, $0 above $200,000.
- Starting in 2025, itemized deductions are reduced by 7.5% of federal AGI over $200,000 ($100,000 if married filing separately).
- Starting in 2025, an additional 2% tax applies to net capital gains for taxpayers with federal AGI over $350,000 (some assets are excluded). This is not included in the brackets.
- HB 411 (2026 session), which would have raised the 2026 standard deduction to $4,100/$8,200, was not enacted.
- County/Baltimore City income tax (about 2.25%-3.30% of Maryland taxable income) is due on top of the state tax.
Local income tax: All 23 counties and Baltimore City levy a local income tax on Maryland taxable income, paid on the state return. 2026 rates range from 2.25% (Worcester) to 3.30% (Dorchester, Kent). Most jurisdictions, including Baltimore City, Montgomery, Prince George's, Baltimore County and Howard, are 3.20%. Anne Arundel (2.70%-3.20%) and Frederick (2.25%-3.20%) use graduated local rates. Nonresidents instead pay a special nonresident tax of 2.25%.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Maryland income tax rate for 2026?
Maryland has rates from 2% to 6.5% for 2026. For single filers the top rate of 6.5% applies to Maryland taxable income over $1,000,000. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 4.26% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $4,384 in Maryland income tax.
How much is Maryland income tax on $75,000?
A single filer with $75,000 in wages owes about $3,197 in Maryland income tax for 2026, based on Maryland taxable income of about $68,400. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $58,396. A married couple earning $150,000 would owe about $6,443 in state tax.
What is the Maryland standard deduction for 2026?
In our 2026 data, the Maryland standard deduction is $3,400 for single filers and $6,850 for married couples filing jointly ($6,850 for heads of household). A personal exemption of $3,200 per filer also reduces taxable income. For a single filer earning $75,000, Maryland taxable income works out to about $68,400 in our estimate. See the rules section on this page for income limits and other details.
Does Maryland have local income taxes?
All 23 counties and Baltimore City levy a local income tax on Maryland taxable income, paid on the state return. 2026 rates range from 2.25% (Worcester) to 3.30% (Dorchester, Kent). Most jurisdictions, including Baltimore City, Montgomery, Prince George's, Baltimore County and Howard, are 3.20%. Anne Arundel (2.70%-3.20%) and Frederick (2.25%-3.20%) use graduated local rates. Nonresidents instead pay a special nonresident tax of 2.25%. This calculator does not add local taxes.
How does Maryland income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $3,197 in Maryland income tax, the 39th-lowest among the 50 states and DC. Among neighbors, Pennsylvania would take $2,303 and Delaware $3,609. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Maryland tax estimate exact?
It is an estimate. We apply Maryland’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Maryland subtraction, credit or phase-out, or local income taxes, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Maryland’s tax agency for final numbers.