Maryland paycheck calculator
Maryland is one of the few states where every resident pays two income taxes on wages: a graduated state tax and a local income tax set by your county or Baltimore City. Both come out of the same paycheck line, usually labeled state tax. Since the 2025 budget law, high earners also face two new top state brackets.
Take-home per paycheck
$2,244
- Take-home per year
- $58,344
- Total taxes per year
- $16,656
- Effective tax rate
- 22.2%
- Marginal tax rate
- 34.4%
- Assumes 1 exemption on Form MW507 (yourself and dependents, reduced for income as on the MW507 worksheet).
- Every Maryland resident also pays a county (or Baltimore City) local income tax. Choose your county to include it.
Take-home per paycheck: $2,244 every 2 weeks
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $2,885 | $75,000 |
| Federal income tax | −$295 | −$7,670 |
| Social Security | −$179 | −$4,650 |
| Medicare | −$42 | −$1,088 |
| State income tax | −$125 | −$3,249 |
| Take-home pay | $2,244 | $58,344 |
- Take-home pay$58,34478%
- Federal income tax$7,67010%
- Social Security & Medicare$5,7388%
- State & local taxes$3,2494%
How Maryland taxes your paycheck
- Up to 6.5%
- Ten brackets from 2% to 6.5%, plus a county or Baltimore City income tax of 2.25% to 3.30% that every resident pays.
- None
- Maryland has no state payroll tax withheld from employees.
- 24 included
- Every Maryland resident pays a local income tax to their county or Baltimore City, withheld together with state tax. For 2026 the rates run from 2.25% (Worcester) to 3.30% (Dorchester and Kent); Anne Arundel and Frederick use income-based brackets. Maryland's paid family and medical leave (FAMLI) payroll deductions do not start until January 1, 2027.
- 6.5%
- A lump-sum annual bonus is withheld at Maryland's top state rate of 6.50% plus your county's highest local rate, a combined 8.75% to 9.80% depending on the county.
Maryland income tax rates for 2026
These are the return rates. Your employer withholds using Maryland's withholding method (Percentage method (Maryland Employer Withholding Guide, 2026)), which the calculator above follows.
| Taxable income | Rate |
|---|---|
| $0 – $1,000 | 2% |
| $1,000 – $2,000 | 3% |
| $2,000 – $3,000 | 4% |
| $3,000 – $100,000 | 4.75% |
| $100,000 – $125,000 | 5% |
| $125,000 – $150,000 | 5.25% |
| $150,000 – $250,000 | 5.5% |
| $250,000 – $500,000 | 5.75% |
| $500,000 – $1,000,000 | 6.25% |
| Over $1,000,000 | 6.5% |
| Taxable income | Rate |
|---|---|
| $0 – $1,000 | 2% |
| $1,000 – $2,000 | 3% |
| $2,000 – $3,000 | 4% |
| $3,000 – $150,000 | 4.75% |
| $150,000 – $175,000 | 5% |
| $175,000 – $225,000 | 5.25% |
| $225,000 – $300,000 | 5.5% |
| $300,000 – $600,000 | 5.75% |
| $600,000 – $1,200,000 | 6.25% |
| Over $1,200,000 | 6.5% |
| Taxable income | Rate |
|---|---|
| $0 – $1,000 | 2% |
| $1,000 – $2,000 | 3% |
| $2,000 – $3,000 | 4% |
| $3,000 – $150,000 | 4.75% |
| $150,000 – $175,000 | 5% |
| $175,000 – $225,000 | 5.25% |
| $225,000 – $300,000 | 5.5% |
| $300,000 – $600,000 | 5.75% |
| $600,000 – $1,200,000 | 6.25% |
| Over $1,200,000 | 6.5% |
| Item | Amount |
|---|---|
| Standard deduction — Single (Form MW507 (2026): 'Standard deduction is $3,400.') | $3,400 |
| Standard deduction — Married filing separately (Same amount as single under the 2025 law's grouping (single, MFS, dependent).) | $3,400 |
| Personal exemption (you, spouse, each dependent) — Reduced to $1,600, $800 or $0 as federal AGI rises above $100,000 (single/MFS) or $150,000 (joint/HOH). | $3,200 |
| Additional exemption for age 65 or older, or blind (each) | $1,000 |
Other taxes on Maryland paychecks
| Locality | Type | Resident rate |
|---|---|---|
| Allegany County | county | 3.2% |
| Anne Arundel County | county | 2.94% |
| Baltimore County | county | 3.2% |
| Calvert County | county | 3.2% |
| Caroline County | county | 3.2% |
| Carroll County | county | 3.03% |
| Cecil County | county | 2.74% |
| Charles County | county | 3.03% |
| Dorchester County | county | 3.3% |
| Frederick County | county | 2.96% |
| Garrett County | county | 2.65% |
| Harford County | county | 3.06% |
| Howard County | county | 3.2% |
| Kent County | county | 3.3% |
| Montgomery County | county | 3.2% |
| Prince George’s County | county | 3.2% |
| Queen Anne’s County | county | 3.2% |
| St. Mary’s County | county | 3.2% |
| Somerset County | county | 3.2% |
| Talbot County | county | 2.4% |
| Washington County | county | 2.95% |
| Wicomico County | county | 3.2% |
| Worcester County | county | 2.25% |
| Baltimore City | city | 3.2% |
$59,510 in Maryland
$59,510 is the median annual wage in Maryland (May 2025, BLS OEWS). A single filer paid every two weeks with no other income or deductions takes home $47,483 a year, or $1,826 per paycheck.
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $2,289 | $59,510 |
| Federal income tax | -$191 | -$4,961 |
| Social Security | -$142 | -$3,690 |
| Medicare | -$33 | -$863 |
| State income tax | -$97 | -$2,513 |
| Take-home pay | $1,826 | $47,483 |
How Maryland withholding works
Employers use the Comptroller's percentage method. They subtract a standard deduction allowance and a fixed amount for each exemption on your Form MW507, then apply a combined rate made of the state withholding rate plus your county's local rate.
The state part of withholding never uses a rate below 4.75%, even though the return-level schedule starts at 2%. The low brackets only cover the first $3,000 of taxable income, so this makes little difference over a year.
On Form MW507 you choose single, married, or married but withhold at the single rate. Unmarried heads of household use the married rate. Most people claim one exemption for themselves, one for a spouse and one per dependent, but the form's worksheet cuts the value of each exemption once federal adjusted gross income passes $100,000 (single) or $150,000 (joint or head of household), so higher earners claim fewer.
County and Baltimore City income tax
Your local rate depends on the county you live in, not where you work. Most counties and Baltimore City charge the same rate, a few rural counties charge less, and Dorchester and Kent now charge the maximum allowed. The table on this page lists all 24 jurisdictions.
Anne Arundel and Frederick are different. Anne Arundel taxes income in brackets, like the state does. Frederick picks one rate for your whole taxable income based on how much you earn, so crossing a tier raises the rate on every dollar.
Make sure your MW507 lists the right county. The Comptroller's own Central Payroll Bureau, for example, withholds the highest local rate for state employees who have not provided one. Nonresidents who work in Maryland pay no county tax but have an extra state amount withheld at the lowest local rate.
Pre-tax deductions
The Comptroller says wages subject to federal withholding are in most cases also subject to Maryland withholding. Traditional 401(k) deferrals, pre-tax health premiums and HSA contributions through a cafeteria plan therefore lower your Maryland withholding wages the same way they lower federal wages.
Bonuses and the FAMLI program
A lump-sum annual bonus is withheld at the top state rate plus your county's highest local rate, so bonus withholding is noticeably higher than on regular pay. Any excess comes back when you file.
Maryland's paid family and medical leave program (FAMLI) has been delayed several times. The Department of Labor says payroll deductions start on January 1, 2027, so there is no FAMLI deduction on 2026 paychecks.
What changed recently
- 2025: The Budget Reconciliation and Financing Act of 2025 added state brackets of 6.25% and 6.5% at the top, replaced the income-based standard deduction with a flat amount indexed to inflation, phased down itemized deductions above $200,000 of federal AGI, added a 2% tax on net capital gains for federal AGI over $350,000, and let counties raise local rates to 3.30%. Source
- 2026: Allegany County raised its local rate to 3.20% and Kent County to 3.30% for 2026; Dorchester had already moved to 3.30% retroactively for 2025. Source
- 2026: FAMLI paid leave contributions remain delayed until January 1, 2027, with the total rate set at 0.9% of wages split between employer and employee once they begin. Source
Questions people ask
What are Maryland county tax rates in 2026?
They range from 2.25% in Worcester County to 3.30% in Dorchester and Kent. Most counties and Baltimore City charge 3.20%. Anne Arundel uses brackets from 2.70% to 3.20%, and Frederick uses income tiers from 2.25% to 3.20%.
Do I pay Maryland county tax where I live or where I work?
Where you live. Maryland residents pay the local income tax of their county of residence (or Baltimore City), and you list that county on Form MW507 so your employer withholds the right rate.
What is the top Maryland income tax rate?
6.5% on Maryland taxable income over $1,000,000 for single filers or over $1,200,000 for joint filers and heads of household, added by the 2025 budget law. Local income tax comes on top of that.
How are bonuses taxed in Maryland?
For a lump-sum annual bonus, employers withhold the highest state rate of 6.50% plus the highest local rate for your county, for a combined 8.75% to 9.80%.
How many exemptions should I claim on Form MW507?
Generally one for yourself, one for your spouse if filing jointly and not claimed at the spouse's job, and one for each dependent. If your federal AGI will be over $100,000 (single) or $150,000 (joint or head of household), use the worksheet on page 2: each exemption is worth less, and you divide the total by $3,200 to get the number to claim.
Is Maryland FAMLI being taken out of paychecks in 2026?
No. Maryland Department of Labor says FAMLI contributions start January 1, 2027. Until then there is no paid leave deduction on Maryland paychecks.
Sources
- Maryland Employer Withholding Guide (effective January 2026) · retrieved 2026-10-16
- Maryland Withholding Tax Facts, January 2026 – December 2026 · retrieved 2026-10-16
- Form MW507 Employee's Maryland Withholding Exemption Certificate (2026) · retrieved 2026-10-16
- 2026 Maryland State and Local Income Tax Withholding Information (Central Payroll Bureau memo, Feb. 4, 2026) · retrieved 2026-10-16
- Tax Alert: Changes to Standard and Itemized Deductions and to State and Local Income Tax Rates from the 2025 Legislative Session (rev. Dec. 22, 2025) · retrieved 2026-10-16
- FAMLI Frequently Asked Questions (April 2026) · retrieved 2026-10-16
- Publication 15-T (2026), Federal Income Tax Withholding Methods · retrieved 2026-10-16
- Publication 15 (2026), (Circular E), Employer's Tax Guide · retrieved 2026-10-16
- Rev. Proc. 2025-32: 2026 inflation-adjusted tax items · retrieved 2026-10-16
- Form W-4 (2026), Employee's Withholding Certificate · retrieved 2026-10-16
- Publication 505 (2026), Tax Withholding and Estimated Tax · retrieved 2026-10-16
- Form 1040-ES (2026), Estimated Tax for Individuals · retrieved 2026-10-16
- Schedule 1-A (Form 1040) 2026, Additional Deductions (early-release draft) · retrieved 2026-10-16
- Schedule 8812 (Form 1040) 2026, Credits for Qualifying Children and Other Dependents (early-release draft) · retrieved 2026-10-16
- Working Families Tax Cuts: Individuals and workers (tips, overtime, seniors, car loan interest) · retrieved 2026-10-16
- Working Families Tax Cuts provisions (charitable deduction for non-itemizers, Section 70424) · retrieved 2026-10-16
- Child Tax Credit · retrieved 2026-10-16
- IR-2025-111: 401(k) limit increases to $24,500 for 2026 · retrieved 2026-10-16
- Rev. Proc. 2025-19: 2026 HSA limits · retrieved 2026-10-16
- BLS Occupational Employment and Wage Statistics (OEWS), May 2025, median annual wage by state · retrieved 2026-10-16