Maryland Tax Brackets
How to read this: Only the income within each bracket is taxed at that rate. Your total tax is the sum across brackets.
| Income Range | Tax Rate |
|---|---|
| $0 - $1,000 | 2.00% |
| $1,000 - $2,000 | 3.00% |
| $2,000 - $3,000 | 4.00% |
| $3,000 - $100,000 | 4.75% |
| $100,000 - $125,000 | 5.00% |
| $125,000 - $150,000 | 5.25% |
| $150,000 - $250,000 | 5.50% |
| $250,000 - $500,000 | 5.75% |
| $500,000 - $1.00M | 6.25% |
| $1.00M+ | 6.50% |
Brackets shown for single filers. Married filing jointly brackets may differ. Use the calculator above to see your specific situation.
What People Get Wrong
“Progressive tax means I'll pay different rates across brackets in Maryland.”
Maryland's progressive system is so compressed at the bottom that virtually all taxpayers earning above $5,000-$10,000 pay the 4.75%-5.75% rates on almost all their income. A $100,000 earner pays 4.75%-5.75% on ~ $97,000+ of their income, making their effective rate around 4.7%-5.7%: essentially a flat-like 5% rate for most taxpayers. The 'progressive' label is technically accurate but practically irrelevant for most earners.
“Maryland's top rate of 5.75% is low, so I'll pay less than in other states.”
While Maryland's top rate is lower than some high-tax progressive states, the compressed brackets mean most earners quickly reach 4.75%-5.75% rates. A $100,000 earner in Maryland pays an effective rate around 4.7%-5.7% (~ $4,700-$5,700 annually), while the same earner in a flat-tax state like Pennsylvania would pay $3,070 (3.07% flat, though PA may have local EIT), and in Virginia would pay $5,750 (5.75% top rate on most income). The compressed brackets make Maryland less favorable for most earners than flat-tax states.
“Maryland's state rates are all I'll pay.”
Every Maryland county adds a local income tax of 2.25% to 3.30%, and the progressive income tax with compressed brackets (most earners pay 4.75%-5.75%) combined with sales taxes (6%) and property taxes (especially in Baltimore and surrounding areas) can create a significant tax burden. A high earner in Maryland pays 4.75%-5.75% on most income, while a high earner in a flat-tax state like Pennsylvania pays 3.07% flat (though PA may have local EIT). Factor in all taxes when comparing Maryland to other states.
Key Facts That Affect Your Take-Home Pay
- Maryland uses a progressive income tax system with eight brackets, starting at 2% for the first $1,000 of income and escalating to a top rate of 5.75% for income above $250,000 (single) or $300,000 (married), making Maryland's bracket structure relatively complex with compressed brackets at lower income levels.
- Maryland's progressive brackets are extremely compressed at the bottom, meaning the first three brackets cover very low dollar amounts ($1,000-$3,000), so most middle and high earners quickly reach the higher 4.75%-5.75% rates. For a $100,000 earner, almost all income is taxed at 4.75%-5.75%, making the effective rate very close to the top bracket rate for most taxpayers.
- Every Maryland county and Baltimore City adds a local income tax on top of the state brackets, charged by where you live on Maryland taxable income. In 2026 the rates run from 2.25% in Worcester County to 3.30% in Kent and Dorchester, with most counties at 3.20%, so where you live changes your paycheck.
