Local Income Taxes by State (2026)
Most Americans pay income tax to two governments. A minority pay it to three. A handful of states let counties, cities or school districts levy their own income tax on top of the state one — and where they do, the local layer is not a rounding error. In Maryland it runs from 2.25% to 3.3% of taxable income, which at $100,000 is a difference of $981 a year between the cheapest and dearest county.
This page covers the jurisdictions where a real, separately-set local income tax exists and we can source the rate. It is not a directory of every taxing municipality in the country — Ohio and Pennsylvania alone have thousands, and we explain those as systems rather than pretending to enumerate them.
Maryland — every county and Baltimore City
Maryland is the clearest case in the country: every county and Baltimore City levies a local income tax, the rate is set locally within a statutory band, and it is collected on the state return. Sorted by what the local tax alone costs a single filer at $100,000.
| Jurisdiction | Local rate | Local tax at $100,000 | Combined state + local | Combined effective |
|---|---|---|---|---|
| Worcester County | 2.25% | $2,103 | $6,489 | 6.49% |
| Talbot County | 2.4% | $2,243 | $6,629 | 6.63% |
| Garrett County | 2.65% | $2,476 | $6,863 | 6.86% |
| Frederick County | 2.25%–3.2% | $2,536 | $6,923 | 6.92% |
| Cecil County | 2.74% | $2,561 | $6,947 | 6.95% |
| Anne Arundel County | 2.7%–3.2% | $2,627 | $7,014 | 7.01% |
| Washington County | 2.95% | $2,757 | $7,143 | 7.14% |
| Carroll County | 3.03% | $2,832 | $7,218 | 7.22% |
| Charles County | 3.03% | $2,832 | $7,218 | 7.22% |
| Harford County | 3.06% | $2,860 | $7,246 | 7.25% |
| Allegany County | 3.2% | $2,990 | $7,377 | 7.38% |
| Baltimore City | 3.2% | $2,990 | $7,377 | 7.38% |
| Baltimore County | 3.2% | $2,990 | $7,377 | 7.38% |
| Calvert County | 3.2% | $2,990 | $7,377 | 7.38% |
| Caroline County | 3.2% | $2,990 | $7,377 | 7.38% |
| Howard County | 3.2% | $2,990 | $7,377 | 7.38% |
| Montgomery County | 3.2% | $2,990 | $7,377 | 7.38% |
| Prince George's County | 3.2% | $2,990 | $7,377 | 7.38% |
| Queen Anne's County | 3.2% | $2,990 | $7,377 | 7.38% |
| Somerset County | 3.2% | $2,990 | $7,377 | 7.38% |
| St. Mary's County | 3.2% | $2,990 | $7,377 | 7.38% |
| Wicomico County | 3.2% | $2,990 | $7,377 | 7.38% |
| Dorchester County | 3.3% | $3,084 | $7,470 | 7.47% |
| Kent County | 3.3% | $3,084 | $7,470 | 7.47% |
Single filer, standard deduction, no dependents. Two counties — Anne Arundel and Frederick — apply graduated local brackets, so their range is shown rather than a single rate. Tax-General Article s 10-106 requires a rate of at least 2.25% and, for tax years beginning after 31 December 2025, no more than 3.30%. The cap rose from 3.20% under the Budget Reconciliation and Financing Act of 2025.
Where else a local income tax exists
Beyond Maryland, the local income tax is concentrated in a few states and takes very different forms — a resident surcharge in New York City, a wage tax on where you work in Philadelphia, and thousands of separately-administered municipal taxes in Ohio and Pennsylvania.
- New York City income tax — a resident income tax on top of New York State.
- Philadelphia wage tax — levied on where the work is done, not where you live.
- Ohio municipal income taxes — how the system works, and why no single rate exists.
- Pennsylvania local earned income taxes — the EIT and the school district layer.
Why local income tax is the layer people miss
Almost every comparison of state income taxes stops at the state rate. That is fine for the forty-odd states where it is the whole story, and badly wrong for the ones where it is not. A Maryland resident comparing their 6.5% top state rate against a neighbouring state is comparing the wrong number: the county adds up to 3.3% more.
The three systems on this page also differ in what triggers the tax. Maryland and New York City tax you on where you live. Philadelphia taxes you on where you work. Ohio does both, with a credit system to sort out the overlap. Moving house, changing jobs, or starting to work remotely can each change the answer.
Try the calculator, which now includes Maryland county and New York City selection, or read how we verify this data.