Maryland income tax at a glance
The 2025 Budget Reconciliation Act added 6.25% and 6.5% brackets above $500,000 and $1 million, replaced the percentage standard deduction with a flat $3,350 ($6,700 joint), and added a 2% surtax on capital gains for AGI over $350,000. Personal exemptions phase out above $100,000 of AGI ($150,000 joint).
| Tax structure | 10 brackets, 2% – 6.5% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | $3,350 / $6,700 |
| Tax on $75,000 (single) | $3,199 (4.27%) |
| Rank at $75,000 | 13th highest of 42 |
| Local income taxes | Yes — see below |
| State sales tax | 6% |
How Maryland calculates your income tax
Maryland starts from your federal adjusted gross income (AGI). The standard deduction is $3,350 for single filers and $6,700 for married couples filing jointly ($6,700 head of household). You also get a personal exemption of $3,200 per taxpayer and a dependent exemption of $3,200 per dependent.
- Personal exemptions are halved and then eliminated as AGI rises above $100,000 ($150,000 joint).
Tax from the Maryland brackets = Maryland income tax
Maryland income tax brackets (2026)
Married couples filing jointly get their own, wider brackets. Rates apply only to the slice of taxable income inside each bracket.
Single filers
| Rate | Taxable income | Tax owed |
|---|---|---|
| 2% | $0 – $1,000 | 2% of taxable income |
| 3% | $1,001 – $2,000 | $20 + 3% over $1,000 |
| 4% | $2,001 – $3,000 | $50 + 4% over $2,000 |
| 4.75% | $3,001 – $100,000 | $90 + 4.75% over $3,000 |
| 5% | $100,001 – $125,000 | $4,698 + 5% over $100,000 |
| 5.25% | $125,001 – $150,000 | $5,948 + 5.25% over $125,000 |
| 5.5% | $150,001 – $250,000 | $7,260 + 5.5% over $150,000 |
| 5.75% | $250,001 – $500,000 | $12,760 + 5.75% over $250,000 |
| 6.25% | $500,001 – $1,000,000 | $27,135 + 6.25% over $500,000 |
| 6.5% | Over $1,000,000 | $58,385 + 6.5% over $1,000,000 |
Married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 2% | $0 – $1,000 | 2% of taxable income |
| 3% | $1,001 – $2,000 | $20 + 3% over $1,000 |
| 4% | $2,001 – $3,000 | $50 + 4% over $2,000 |
| 4.75% | $3,001 – $150,000 | $90 + 4.75% over $3,000 |
| 5% | $150,001 – $175,000 | $7,073 + 5% over $150,000 |
| 5.25% | $175,001 – $225,000 | $8,323 + 5.25% over $175,000 |
| 5.5% | $225,001 – $300,000 | $10,948 + 5.5% over $225,000 |
| 5.75% | $300,001 – $600,000 | $15,073 + 5.75% over $300,000 |
| 6.25% | $600,001 – $1,200,000 | $32,323 + 6.25% over $600,000 |
| 6.5% | Over $1,200,000 | $69,823 + 6.5% over $1,200,000 |
Heads of household use the married-filing-jointly brackets in Maryland.
Maryland standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $3,350 | $3,200 | $3,200 |
| Married filing jointly | $6,700 | $6,400 | $3,200 |
| Head of household | $6,700 | $3,200 | $3,200 |
Amounts before any income-based phase-outs.
Maryland income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | MD tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $2,011 | 4.02% | $3,820 | $3,825 | $40,344 | $3,362 |
| $50,000 | Married jointly | $1,700 | 3.40% | $1,780 | $3,825 | $42,695 | $3,558 |
| $75,000 | Single | $3,199 | 4.27% | $7,670 | $5,738 | $58,394 | $4,866 |
| $75,000 | Married jointly | $2,888 | 3.85% | $4,640 | $5,738 | $61,735 | $5,145 |
| $100,000 | Single | $4,386 | 4.39% | $13,170 | $7,650 | $74,794 | $6,233 |
| $100,000 | Married jointly | $4,075 | 4.08% | $7,640 | $7,650 | $80,635 | $6,720 |
Step by step: $75,000 single filer in Maryland
- Gross wages: $75,000
- Standard deduction: −$3,350
- Exemptions: −$3,200
- Maryland taxable income: $68,450
- 2% on $1,000 = $20.00
- 3% on $1,000 = $30.00
- 4% on $1,000 = $40.00
- 4.75% on $65,450 = $3,108.88
- Maryland income tax: $3,199 — 4.27% of gross pay, with a marginal state rate of 4.75%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $16,606 and take-home pay is about $58,394 ($2,246 every two weeks).
Local income taxes in Maryland
All 23 counties and Baltimore City levy a local income tax of 2.25% to 3.3% of Maryland taxable income — this often adds more than half again to the state tax. Enter your county rate in the local tax box.
To include a local tax, type its rate in the “Other local / city income tax rate” box in the calculator — it is applied to Maryland taxable income, the base used by county taxes. At a 1% local rate, $75,000 of wages would add about $685 a year.
Sales tax and other Maryland taxes
The Maryland state sales tax rate is 6%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,800 in state sales tax alone.
Compare Maryland with neighboring states
State income tax on $75,000 of wages for a single filer in Maryland and its neighbors. Moving to Pennsylvania would cut state income tax on this salary by about $896 a year, while Delaware would cost about $410 more.
| State | Type | Top rate | Tax on $75k | vs MD |
|---|---|---|---|---|
| Maryland | Graduated | 6.5% | $3,199 | — |
| Pennsylvania | Flat | 3.07% | $2,303 | −$896 |
| Delaware | Graduated | 6.6% | $3,609 | +$410 |
| Virginia | Graduated | 5.75% | $3,498 | +$300 |
| West Virginia | Graduated | 4.58% | $2,546 | −$653 |
| District of Columbia | Graduated | 10.75% | $3,429 | +$230 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid. Maryland has reciprocity with DC, PA, VA and WV, so residents of those states working here (and vice versa) usually pay only their home state.
How to lower your Maryland income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts Maryland tax by about $475 on top of the federal savings.
- Claim state credits. Check the Maryland return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official Maryland tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
Maryland income tax FAQ
What is the Maryland state income tax rate?
Maryland has 10 brackets ranging from 2% to 6.5% (figures for 2026). The top rate starts at $1,000,000 of taxable income for single filers. A single filer earning $75,000 pays an effective rate of about 4.27%.
How much Maryland income tax do I pay on $75,000?
About $3,199 for a single filer and $2,888 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $58,394 a year.
What is the Maryland standard deduction?
The standard deduction is $3,350 for single filers and $6,700 for married couples filing jointly ($6,700 head of household). You also get a personal exemption of $3,200 per taxpayer and a dependent exemption of $3,200 per dependent.
Does Maryland have local income taxes?
All 23 counties and Baltimore City levy a local income tax of 2.25% to 3.3% of Maryland taxable income — this often adds more than half again to the state tax. Enter your county rate in the local tax box.
Is Maryland a high-tax state?
On a $75,000 salary Maryland ranks 13 of the 42 jurisdictions that tax wages (1 = highest), in the middle of the pack. Among its neighbors, Pennsylvania is cheapest at $2,303.