Frederick County Local Tax Guide (2026)
Understanding how local taxes work in Frederick County, Maryland, and how they affect your take-home pay.
In this guide
Last updated: October 1, 2026
- •Frederick County has a local county tax on the people who live in the county, wherever they work.
- •Residents pay 2.25%–3.20% on all income.
- •Local tax is separate from Maryland state tax and federal tax. Both are calculated independently and add to your total tax burden.
- •Local tax directly reduces your take-home pay. Combined with state and federal taxes, the total tax burden can be significant for high earners.
What Frederick County local tax costs at three incomes
The 2.25%–3.20% resident rate is charged on top of federal tax, Maryland state tax and FICA. Priced for 2026, a $75,000 salary loses $2,121 to Frederick County alone and takes home $56,121: a combined 25.2% of gross across all four.
| Salary | Frederick County tax | Maryland tax | Federal + FICA | Take-home | Total rate |
|---|---|---|---|---|---|
| $50,000 | $1,283 | $2,163 | $7,645 | $38,909 | 22.2% |
| $75,000 | $2,121 | $3,351 | $13,408 | $56,121 | 25.2% |
| $120,000 | $3,453 | $5,530 | $26,750 | $84,267 | 29.8% |
Living in Frederick County rather than only working there costs 2.83 percentage points more: $2,121 a year on $75,000, since non-residents pay 0.00%.
How Frederick County compares
Of the 62 US jurisdictions that levy a local income tax, Frederick County ranks 7th by resident rate, level with 13 other jurisdictions. The median is 2.50%, the highest is New York City at 3.078%–3.876%, and the lowest is St. Louis at 1.00%. Immediately above Frederick County sits Caroline County (3.20%) and below it Howard County (3.20%).
Within Maryland, 24 jurisdictions charge a local income tax and Frederick County is the 9th highest. Same salary, different address:
| Maryland jurisdiction | Resident rate | Cost on $75,000 |
|---|---|---|
| Baltimore County | 3.20% | $2,293 |
| Calvert County | 3.20% | $2,293 |
| Caroline County | 3.20% | $2,293 |
| Frederick County | 2.25%–3.20% | $2,121 |
| Howard County | 3.20% | $2,293 |
| Montgomery County | 3.20% | $2,293 |
| Prince George's County | 3.20% | $2,293 |
What local taxes apply in Frederick County
Frederick County has a local county tax on the people who live in the county, wherever they work.
Key Takeaway
| Residency Status | Rate | Applies To |
|---|---|---|
| Resident | 2.25%–3.20% | All income |
Frederick County has a local county tax on the people who live in the county, wherever they work.
Maryland county income tax follows where you live: Maryland residents pay the rate of the county, or Baltimore City, they live in at the end of the year, wherever they work. People who live in another state generally pay no county tax: most pay Maryland's special nonresident tax instead, and residents of D.C., Virginia, West Virginia and Pennsylvania are exempt on their Maryland wages.
Residents: If you live in Frederick County, you pay 2.25%–3.20% on all your income.
Want to see this with your numbers? Try the calculator with your numbers →
How they interact with state taxes
Frederick County local tax is calculated separately from Maryland state income tax. Both taxes are calculated on your taxable income and are withheld by your employer.
Tax Deduction
Frederick County local tax is calculated separately from Maryland state income tax. This means:
- Local tax is in addition to state tax, not instead of it
- Both taxes are calculated on your taxable income (or wages, depending on the tax type)
- Your employer withholds both local and state taxes from your paycheck
- You may be able to deduct local tax on your state tax return, depending on Maryland tax rules
For example, if you earn $100,000 in Frederick County, you pay Maryland state tax on that income, plus Frederick County local tax. The local tax doesn't reduce your state taxable income.
Want to see this with your numbers? Try the calculator with your numbers →
Who is affected
You're subject to Frederick County local tax if you live in the county, wherever you work.
You're subject to Frederick County local tax if:
- You live in Frederick County (residents pay on all income)
Want to see this with your numbers? Try the calculator with your numbers →
Common paycheck misconceptions
Common misunderstandings about Frederick County local tax, including when it applies and how it's calculated.
Common misconceptions about Frederick County local tax:
- "It's the same as state tax": False. Local tax is separate from Maryland state tax and is calculated independently.
- "I only pay if I live there": True for residents, but check if non-residents are subject to tax.
- "Remote work means no tax": If you're a Frederick County resident, you typically pay on all income regardless of where you work.
Take-home pay impact
Frederick County local tax directly reduces your take-home pay. The amount depends on your income level and whether you're a resident or non-resident.
Frederick County local tax directly reduces your take-home pay. For example, if you earn $100,000 as a Frederick County resident:
- Local tax: approximately $2861 annually
- This reduces your bi-weekly paycheck by about $110
- Combined with Maryland state tax and federal tax, the total tax burden can be significant
To see exactly how Frederick County local tax affects your paycheck, use our calculator above. You can adjust your income, filing status, and deductions to see how different scenarios affect your net pay.
Want to see this with your numbers? Try the calculator with your numbers →
Does this apply to you?
Determine whether you're subject to Frederick County local tax based on where you live and work.
Check Your Pay Stub
You're subject to Frederick County local tax if:
- You live in Frederick County (residents pay on all income)
You're not subject to Frederick County local tax if you live and work outside the county, even if you're a Maryland resident.