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Frederick County Local Tax Guide (2026)

Understanding how local taxes work in Frederick County, Maryland, and how they affect your take-home pay.

Last updated: September 2, 2026

TL;DR
  • •Frederick County has a local county tax that applies to income earned in the city.
  • •Residents pay 3.00% 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 local taxes apply in Frederick County

Frederick County has a local county tax that applies to income earned in the city.

Key Takeaway

Local taxes are separate from Maryland state tax and federal tax. They're calculated independently and add to your total tax burden.
Frederick County local tax rates
Residency StatusRateApplies To
Resident3.00%All income

Frederick County has a local county tax that applies to income earned in the city. The rate depends on whether you're a resident or non-resident.

Frederick County has a local county tax that applies to income earned in the city.

Residents: If you live in Frederick County, you pay 3.00% on all your income.

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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

Some states allow you to deduct local taxes paid on your state tax return. Check Maryland tax rules to see if you can deduct Frederick County local tax.

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.

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Who is affected

You're subject to Frederick County local tax if you live in the city or work in the city, depending on whether you're a resident or non-resident.

You're subject to Frederick County local tax if:

  • You live in Frederick County (residents pay on all income)
  • You're self-employed and perform work in Frederick County

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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 $3000 annually
  • This reduces your bi-weekly paycheck by about $115
  • 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.

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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

Your employer should automatically withhold local tax if you're subject to it. Check your pay stub to verify that local tax is being withheld correctly. If you're unsure, contact your employer's payroll department.

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 city, even if you're a Maryland resident.

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