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Tax year 2026

Maryland vs Pennsylvania Income Tax — 2026

A single filer earning $100,000 pays $1,316 less per year in Pennsylvania than in Maryland $110 a month. Maryland charges $4,386; Pennsylvania charges $3,070.

Why this pair has a page: bordering states.

Maryland at $100K
$4,386
4.39%
Pennsylvania at $100K
$3,070
3.07%
Annual difference
$1,316
$110 a month
National ranks
35 vs 15
of 50, lowest tax first

The bill at every income

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

Maryland and Pennsylvania income tax compared at seven income levels, 2026
Gross incomeMaryland taxPennsylvania taxDifference
$50,000$2,011$1,535$476 less in PA
$75,000$3,199$2,303$896 less in PA
$100,000$4,386$3,070$1,316 less in PA
$150,000$6,916$4,605$2,311 less in PA
$250,000$12,400$7,675$4,725 less in PA
$500,000$26,758$15,350$11,408 less in PA
$1,000,000$57,976$30,700$27,276 less in PA
Annual state income tax, Maryland versus Pennsylvania
MD at $50,000: $2,011MD at $50,000$2,011PA at $50,000: $1,535PA at $50,000$1,535MD at $75,000: $3,199MD at $75,000$3,199PA at $75,000: $2,303PA at $75,000$2,303MD at $100,000: $4,386MD at $100,000$4,386PA at $100,000: $3,070PA at $100,000$3,070MD at $150,000: $6,916MD at $150,000$6,916PA at $150,000: $4,605PA at $150,000$4,605MD at $250,000: $12,400MD at $250,000$12,400PA at $250,000: $7,675PA at $250,000$7,675MD at $500,000: $26,758MD at $500,000$26,758PA at $500,000: $15,350PA at $500,000$15,350MD at $1,000,000: $57,976MD at $1,000,000$57,976PA at $1,000,000: $30,700PA at $1,000,000$30,700

How the two systems differ

Maryland and Pennsylvania income tax systems compared
MarylandPennsylvania
Tax structureGraduatedFlat rate
Top marginal rate6.5%3.07%
Number of brackets101
Standard deduction (single)$3,350None
Personal exemption$3,200None
Local income taxesYesYes
Capital gainsordinaryordinary
Population (2024)6,263,22013,078,751

By filing status

Maryland and Pennsylvania tax on $100,000 by filing status, 2026
Filing statusMarylandPennsylvaniaDifference
Single$4,386$3,070$1,316 less in PA
Married filing jointly$4,227$3,070$1,157 less in PA
Married filing separately$4,386$3,070$1,316 less in PA
Head of household$4,227$3,070$1,157 less in PA

Change the assumptions

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

At $100,000 as a single filer, Pennsylvania costs $1,316 less per year than Maryland$110 a month.

Maryland compared with Pennsylvania at $100,000
MarylandPennsylvaniaDifference
State income tax$4,386$3,070$1,316
Per month$366$256$110
Effective rate4.39%3.07%1.32 pts
Marginal rate4.75%3.07%1.68 pts
Standard deduction$3,350$0$3,350
Taxable income$93,450$100,000$6,550
Tax structureGraduatedFlat rate
Local income taxesYesYes

Local taxes are not included above. Maryland and Pennsylvania 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: Maryland · Pennsylvania · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.Maryland General AssemblyState statute
    Tax-General Article s 10-105 - State income tax rates
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    Retrieved
  3. 3.Pennsylvania Department of RevenueState revenue department
    Personal Income Tax Rates (rate by year; 3.07% for 2004 - present)
    Retrieved
  4. 4.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2025
    Retrieved

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