Maryland tax tables 2026
The figures set by or for Maryland for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
Maryland income tax brackets: Single, married filing separately, or dependent
| State taxable income, per year | Rate |
|---|---|
| $0 to $1,000 | 2% |
| $1,000 to $2,000 | 3% |
| $2,000 to $3,000 | 4% |
| $3,000 to $100,000 | 4.75% |
| $100,000 to $125,000 | 5% |
| $125,000 to $150,000 | 5.25% |
| $150,000 to $250,000 | 5.5% |
| $250,000 to $500,000 | 5.75% |
| $500,000 to $1,000,000 | 6.25% |
| Over $1,000,000 | 6.5% |
Source: Comptroller of Maryland, Maryland Withholding Tax Facts, January 2026 – December 2026 (COM RAD 098, rev. 12/25), Tax Rate Schedules I and II · retrieved 2026-10-20
Maryland income tax brackets: Married filing jointly, head of household, or qualifying surviving spouse
| State taxable income, per year | Rate |
|---|---|
| $0 to $1,000 | 2% |
| $1,000 to $2,000 | 3% |
| $2,000 to $3,000 | 4% |
| $3,000 to $150,000 | 4.75% |
| $150,000 to $175,000 | 5% |
| $175,000 to $225,000 | 5.25% |
| $225,000 to $300,000 | 5.5% |
| $300,000 to $600,000 | 5.75% |
| $600,000 to $1,200,000 | 6.25% |
| Over $1,200,000 | 6.5% |
Source: Comptroller of Maryland, Maryland Withholding Tax Facts, January 2026 – December 2026 (COM RAD 098, rev. 12/25), Tax Rate Schedules I and II · retrieved 2026-10-20
Maryland income tax brackets: Head of household (uses Schedule II)
| State taxable income, per year | Rate |
|---|---|
| $0 to $1,000 | 2% |
| $1,000 to $2,000 | 3% |
| $2,000 to $3,000 | 4% |
| $3,000 to $150,000 | 4.75% |
| $150,000 to $175,000 | 5% |
| $175,000 to $225,000 | 5.25% |
| $225,000 to $300,000 | 5.5% |
| $300,000 to $600,000 | 5.75% |
| $600,000 to $1,200,000 | 6.25% |
| Over $1,200,000 | 6.5% |
Source: Comptroller of Maryland, Maryland Withholding Tax Facts, January 2026 – December 2026 (COM RAD 098, rev. 12/25), Tax Rate Schedules I and II · retrieved 2026-10-20
Maryland income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 6.5% |
| Standard deduction: SingleForm MW507 (2026): 'Standard deduction is $3,400.' | $3,400 |
| Standard deduction: Married filing separatelySame amount as single under the 2025 law's grouping (single, MFS, dependent). | $3,400 |
| Personal exemption (you, spouse, each dependent) (exemption)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) (exemption) | $1,000 |
Source: Comptroller of Maryland, Maryland Withholding Tax Facts, January 2026 – December 2026 (COM RAD 098, rev. 12/25), Tax Rate Schedules I and II · retrieved 2026-10-20
Employee contributions
Maryland supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 6.5% |
| Combined with a 2.25% county (Worcester) | 8.75% |
| Combined with a 3.20% county or Baltimore City | 9.7% |
| Combined with a 3.30% county (Dorchester, Kent) | 9.8% |
Source: Comptroller of Maryland, Maryland Employer Withholding Guide (effective January 2026), Local Tax Rates and 'Lump Sum Distribution of Annual Bonus' rates, p.9 · retrieved 2026-10-20
Maryland local income taxes
| Item | Value |
|---|---|
| Allegany County (county)Basis: state taxable wages | 3.2% |
| Anne Arundel County (county)Basis: state taxable wages | 2.94% |
| Baltimore County (county)Basis: state taxable wages | 3.2% |
| Calvert County (county)Basis: state taxable wages | 3.2% |
| Caroline County (county)Basis: state taxable wages | 3.2% |
| Carroll County (county)Basis: state taxable wages | 3.03% |
| Cecil County (county)Basis: state taxable wages | 2.74% |
| Charles County (county)Basis: state taxable wages | 3.03% |
| Dorchester County (county)Basis: state taxable wages | 3.3% |
| Frederick County (county)Basis: state taxable wages | 2.96% |
| Garrett County (county)Basis: state taxable wages | 2.65% |
| Harford County (county)Basis: state taxable wages | 3.06% |
| Howard County (county)Basis: state taxable wages | 3.2% |
| Kent County (county)Basis: state taxable wages | 3.3% |
| Montgomery County (county)Basis: state taxable wages | 3.2% |
| Prince George’s County (county)Basis: state taxable wages | 3.2% |
| Queen Anne’s County (county)Basis: state taxable wages | 3.2% |
| St. Mary’s County (county)Basis: state taxable wages | 3.2% |
| Somerset County (county)Basis: state taxable wages | 3.2% |
| Talbot County (county)Basis: state taxable wages | 2.4% |
| Washington County (county)Basis: state taxable wages | 2.95% |
| Wicomico County (county)Basis: state taxable wages | 3.2% |
| Worcester County (county)Basis: state taxable wages | 2.25% |
| Baltimore City (city)Basis: state taxable wages | 3.2% |
Local taxes the calculators support, each with its own official source. Rates are for residents unless a non-resident rate is given.
Source: Comptroller of Maryland, Maryland Withholding Tax Facts, January 2026 – December 2026 (COM RAD 098, rev. 12/25), County Rates · retrieved 2026-10-20
Employer costs
Maryland state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $8,500 |
| New employer rate | 2.6% |
| Experience-rated range: lowest | 0.3% |
| Experience-rated range: highest | 7.5% |
Maryland new-employer rates range from 1.0% to 2.6%; 2.6% is used here. Check your rate notice.
Source: Maryland Department of Labor, Tax Rates and Quarterly Reporting · retrieved 2026-10-16
Cite this table
For reports, articles and coursework. Each figure's own official source is listed with its section.
Embed this table
Free to use on your site. Keep the "Powered by CalcBloc" link: it is how readers can check the figures. For live data, use the free API.
Use the data
The same figures as JSON or CSV, with effective dates and a source for each one. Free under CC BY 4.0 with the credit “Data by CalcBloc (calcbloc.com/data)”: API documentation.
Official sources
- Maryland Employer Withholding Guide (effective January 2026) · retrieved 2026-10-20
- Maryland Withholding Tax Facts, January 2026 – December 2026 · retrieved 2026-10-20
- 2026 Maryland withholding tables (wage-bracket tables by local rate, e.g. 3.20 percent) · retrieved 2026-10-20
- Form MW507 Employee's Maryland Withholding Exemption Certificate (2026) · retrieved 2026-10-20
- 2026 Maryland State and Local Income Tax Withholding Information (Central Payroll Bureau memo, Feb. 4, 2026) · retrieved 2026-10-20
- 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 2026-10-20
- FAMLI Frequently Asked Questions (April 2026) · retrieved 2026-10-20
- 2026 Payment Voucher Worksheet for Estimated Tax and Extension Payments (PVW) · retrieved 2026-10-20
- Maryland Department of Labor, Tax Rates and Quarterly Reporting · retrieved 2026-10-16
How every figure is checked: methodology. All datasets: CalcBloc data.