Tax year 2026

Delaware vs Maryland Income Tax — 2026

A single filer earning $100,000 pays $873 less per year in Maryland than in Delaware — $73 a month. Delaware charges $5,259; Maryland charges $4,386.

Why this pair has a page: bordering states.

Delaware at $100K

$5,259

5.26%

Maryland at $100K

$4,386

4.39%

Annual difference

$873

$73 a month

National ranks

46 vs 35

of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

Delaware and Maryland income tax compared at seven income levels, 2026
Gross income	Delaware tax	Maryland tax	Difference	DE effective	MD effective
$50,000	$2,098	$2,011	$87 less in MD	4.20%	4.02%
$75,000	$3,609	$3,199	$410 less in MD	4.81%	4.27%
$100,000	$5,259	$4,386	$873 less in MD	5.26%	4.39%
$150,000	$8,559	$6,916	$1,643 less in MD	5.71%	4.61%
$250,000	$15,159	$12,400	$2,759 less in MD	6.06%	4.96%
$500,000	$31,659	$26,758	$4,901 less in MD	6.33%	5.35%
$1,000,000	$64,659	$57,976	$6,683 less in MD	6.47%	5.80%

Annual state income tax, Delaware versus Maryland

How the two systems differ

Delaware and Maryland income tax systems compared
	Delaware	Maryland
Tax structure	Graduated	Graduated
Top marginal rate	6.6%	6.5%
Number of brackets	7	10
Standard deduction (single)	$3,250	$3,350
Personal exemption	$110 credit	$3,200
Local income taxes	Yes	Yes
Capital gains	ordinary	ordinary
Population (2024)	1,051,917	6,263,220

By filing status

Delaware and Maryland tax on $100,000 by filing status, 2026
Filing status	Delaware	Maryland	Difference
Single	$5,259	$4,386	$873 less in MD
Married filing jointly	$5,045	$4,227	$817 less in MD
Married filing separately	$5,259	$4,386	$873 less in MD
Head of household	$5,259	$4,227	$1,032 less in MD

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

State AState BAnnual incomeFiling status

At $100,000 as a single filer, Maryland costs $873 less per year than Delaware — $73 a month.

Delaware compared with Maryland at $100,000
	Delaware	Maryland	Difference
State income tax	$5,259	$4,386	$873
Per month	$438	$366	$73
Effective rate	5.26%	4.39%	0.87 pts
Marginal rate	6.6%	4.75%	1.85 pts
Standard deduction	$3,250	$3,350	$100
Taxable income	$96,750	$93,450	$3,300
Tax structure	Graduated	Graduated
Local income taxes	Yes	Yes

Local taxes are not included above. Delaware and Maryland have localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.

Full detail: Delaware · Maryland · methodology

Local income taxes change this picture

Not included above

Delaware: The City of Wilmington levies a 1.25% earned income (wage) tax on salaries, wages and net profits of city residents and of non-residents for work performed in the city. No other Delaware locality imposes an income or earnings tax. Rates typically run 1.25% to 1.25%.

Maryland: All 23 Maryland counties and Baltimore City levy a local income tax on Maryland taxable income. Tax-General Article s 10-106 requires a rate of at least 2.25% and, for tax years beginning after December 31, 2025, no more than 3.30% (the cap was raised from 3.20% by the Budget Reconciliation and Financing Act of 2025, with a one-off retroactive option for tax year 2025). The local tax is collected on the state return. Rates typically run 2.25% to 3.3%.

Where you live inside the state can matter as much as which state you choose. See Delaware and Maryland.

What this comparison leaves out

Sources for both states

1.Delaware Division of RevenueState revenue department
Form PIT-EST Delaware Estimated Income Tax Voucher - Instructions (2026)
https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-EST_Instructions_2026-01.pdf
Retrieved 2026-09-03 · Contains the 2026 Delaware tax rate schedule ($0/2.2%/3.9%/4.8%/5.2%/5.55%/6.6% with base tax $0/$0/$66/$261/$741/$1,001/$2,943) and the 2026 standard deduction amounts ($3,250 / $6,500).
2.Tax FoundationResearch organisation (cross-check)
State Individual Income Tax Rates and Brackets, 2026
https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
Retrieved 2026-09-03
3.Maryland General AssemblyState statute
Tax-General Article s 10-105 - State income tax rates
https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-105&enactments=false
Retrieved 2026-09-03

Figures on this page were last checked against these sources on 2026-09-03. Found something wrong? Report it.