Maryland Income Tax Rates & Brackets — 2026
Maryland has a graduated income tax with 10 brackets in 2026, running from 2% to 6.5%. A single filer on $100,000 owes about $4,386 — an effective rate of 4.39%.
The Maryland tax gauge at $100,000
Maryland
$100,000 · Single · TY2026Maryland tax brackets for 2026
Every filing status, as published by Maryland General Assembly. Rates apply to Maryland taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction $3,350 · Personal exemption $3,200| Taxable income | Marginal rate |
|---|---|
| $0 – $999 | 2% |
| $1,000 – $1,999 | 3% |
| $2,000 – $2,999 | 4% |
| $3,000 – $99,999 | 4.75% |
| $100,000 – $124,999 | 5% |
| $125,000 – $149,999 | 5.25% |
| $150,000 – $249,999 | 5.5% |
| $250,000 – $499,999 | 5.75% |
| $500,000 – $999,999 | 6.25% |
| $1,000,000 and above | 6.5% |
Married filing jointly
Standard deduction $6,700 · Personal exemption $3,200| Taxable income | Marginal rate |
|---|---|
| $0 – $999 | 2% |
| $1,000 – $1,999 | 3% |
| $2,000 – $2,999 | 4% |
| $3,000 – $149,999 | 4.75% |
| $150,000 – $174,999 | 5% |
| $175,000 – $224,999 | 5.25% |
| $225,000 – $299,999 | 5.5% |
| $300,000 – $599,999 | 5.75% |
| $600,000 – $1,199,999 | 6.25% |
| $1,200,000 and above | 6.5% |
Married filing separately
Standard deduction $3,350 · Personal exemption $3,200| Taxable income | Marginal rate |
|---|---|
| $0 – $999 | 2% |
| $1,000 – $1,999 | 3% |
| $2,000 – $2,999 | 4% |
| $3,000 – $99,999 | 4.75% |
| $100,000 – $124,999 | 5% |
| $125,000 – $149,999 | 5.25% |
| $150,000 – $249,999 | 5.5% |
| $250,000 – $499,999 | 5.75% |
| $500,000 – $999,999 | 6.25% |
| $1,000,000 and above | 6.5% |
Head of household
Standard deduction $6,700 · Personal exemption $3,200| Taxable income | Marginal rate |
|---|---|
| $0 – $999 | 2% |
| $1,000 – $1,999 | 3% |
| $2,000 – $2,999 | 4% |
| $3,000 – $149,999 | 4.75% |
| $150,000 – $174,999 | 5% |
| $175,000 – $224,999 | 5.25% |
| $225,000 – $299,999 | 5.5% |
| $300,000 – $599,999 | 5.75% |
| $600,000 – $1,199,999 | 6.25% |
| $1,200,000 and above | 6.5% |
How the maths actually works
Rates are marginal: the 6.5% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Maryland subtracts $6,550 of deductions and exemptions, then pays each bracket in turn on $93,450 of taxable income — $4,386 in all, or 4.39% of gross income. Marginal vs effective rate, explained.
What Maryland costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $43,450 | $2,011 | 4.02% | $168 | 42nd of 50 | +$567 |
| $75,000 | $68,450 | $3,199 | 4.27% | $267 | 38th of 50 | +$651 |
| $100,000 | $93,450 | $4,386 | 4.39% | $366 | 35th of 50 | +$659 |
| $150,000 | $143,450 | $6,916 | 4.61% | $576 | 33rd of 50 | +$850 |
| $250,000 | $243,450 | $12,400 | 4.96% | $1,033 | 36th of 50 | +$1,641 |
| $500,000 | $493,450 | $26,758 | 5.35% | $2,230 | 36th of 50 | +$4,628 |
| $1,000,000 | $993,450 | $57,976 | 5.80% | $4,831 | 39th of 50 | +$13,210 |
Maryland income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $3,350
- Exemptions
- $3,200
- Taxable income
- $93,450
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $999 | 2% | $1,000 | $20.00 |
| $1,000 – $1,999 | 3% | $1,000 | $30.00 |
| $2,000 – $2,999 | 4% | $1,000 | $40.00 |
| $3,000 – $99,999 | 4.75% | $90,450 | $4,296.38 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes, and Maryland localities do levy their own income tax. Your actual bill will differ. See how we calculate this and Maryland's full brackets and sources.
Maryland versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Maryland's rates, brackets and standard deduction are unchanged from 2025 to 2026.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 6.5% | 6.5% |
| Structure | graduated | graduated |
| Standard deduction (single) | $3,350 | $3,350 |
| Tax on $100,000 (single) | $4,386 | $4,386 |
Maryland’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.
Recent legislated changes
- IncreaseEffective · Budget Reconciliation and Financing Act of 2025, Chapter 604 of the Acts of 2025
Allegany County's local income tax rate rose from 3.03% to 3.20% and Kent County's from 3.20% to 3.30% for tax year 2026; the statutory local cap rose to 3.30%.
Retirement income
How Maryland treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Social Security benefits and Railroad Retirement benefits under the U.S. Railroad Retirement Act are not taxed by Maryland. Benefits taxed federally may be subtracted on the Maryland return.
Maryland's pension exclusion is reduced dollar for dollar by Social Security and Railroad Retirement income; where that income exceeds the maximum pension exclusion of $41,200 the exclusion is zero.
Qualifying employee retirement plan income falls under the same pension exclusion, subject to the same offset.
- Maryland pension exclusion — up to $41,200. Reduced by Social Security and Railroad Retirement income; zero once that income exceeds the maximum.
- Senior tax credit — up to $1,000, from age 65, income limit $100,000. Nonrefundable credit of $1,000 for a single filer aged 65 or over with federal AGI at or below $100,000.
Not modelled: The pension exclusion has age and disability eligibility conditions that are not modelled per taxpayer. The senior tax credit amount recorded is the single-filer figure; joint amounts and thresholds are not recorded.
Source: Comptroller of Maryland — Tax Guidance — Maryland Pension Exclusion (retrieved 2026-09-04). Compare every state.
Capital gains
How Maryland taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
New for 2025, Maryland taxes a long-term gain as ordinary income and then adds 2% on top. Technical Bulletin 58 states that for an individual with federal AGI over $350,000 the tax is "(1) the applicable income tax rate applied to Maryland taxable income, plus (2) an additional 2% tax on net capital gain included in the individual's Maryland adjusted gross income." Against the 6.5% top rate that is 8.5%.
The 2% applies to "net capital gain", which IRC s 1222(11) defines as the excess of net long-term capital gain over net short-term capital loss. A short-term gain is therefore taxed as ordinary income at up to 6.5% and does not attract the surtax.
Maryland adjusted gross income is federal AGI adjusted by Maryland additions and subtractions, so the federal gain flows straight in; the 2% is then computed on the net capital gain inside that figure.
Until 2025 Maryland taxed capital gains exactly as ordinary income. The 2% is the first capital-gains-specific rate the state has levied.
The surtax also reaches capital gain received from a fiduciary or a pass-through entity by an individual whose federal AGI exceeds $350,000, and a fiduciary with federal taxable income over $350,000 on undistributed gain. It is not imposed on corporations.
An individual over the threshold reports the gain on Maryland Form 502CG.
Every Maryland county and Baltimore City levies a local income tax on top of the state tax; no local figure is included in the rates here.
- Additional 2% tax on net capital gain — 2% above $350,000. Net capital gain included in Maryland adjusted gross income, where federal adjusted gross income exceeds $350,000. The threshold is the same for every filing status. Enacted in the 2025 legislative session; see Tax-General Article s 10-105(a)(3).
Not modelled: Six classes of asset are excepted from the 2% and are not modelled: a primary residence that is a single-family home, townhome, row home, residential condominium or co-op unit sold for less than $1,500,000; assets in 401(k), 403(b), 457(b), IRA, Roth IRA and defined-contribution or defined-benefit plans; cattle, horses and breeding livestock held over 12 months where over half the taxpayer's gross income is from farming or ranching; land under a conservation, agricultural or forest preservation easement; property expensed under IRC s 179; and affordable housing owned by a nonprofit.
Source: Comptroller of Maryland — Technical Bulletin No. 58 — Maryland Taxation of Individual Capital Gain Income (effective 29 December 2025) (retrieved 2026-09-19). Compare every state.
Local income taxes
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. Local tax is not included in any figure above.
Local rates typically run 2.25% to 3.3%.
| Locality | Rate |
|---|---|
| Kent CountyRose from 3.20% in 2025 to 3.30% in 2026. | 3.3% |
| Dorchester County | 3.3% |
| Allegany CountyRose from 3.03% in 2025 to 3.20% in 2026. | 3.2% |
| Calvert County | 3.2% |
| St. Mary's County | 3.2% |
| Cecil County | 2.74% |
| Anne Arundel CountyMiddle bracket of Anne Arundel's three-bracket progressive local tax. | 2.94% |
What else to know about Maryland
- Maryland has ten graduated state brackets from 2% to 6.5%, with a wider 4.75% band and higher thresholds for joint filers, heads of household and surviving spouses.
- The Budget Reconciliation and Financing Act of 2025 (Chapter 604 of the Acts of 2025) capped the 5.75% bracket and added new 6.25% and 6.50% brackets for high earners, effective for tax years beginning after December 31, 2024.
- The same Act imposes an additional 2% tax on net capital gains for individuals with federal adjusted gross income above $350,000, effective for tax years beginning after December 31, 2024.
- The Maryland standard deduction is now a flat dollar amount ($3,350 / $6,700 for tax year 2025). The old '15% of Maryland AGI within a floor and cap' formula and its income-based phase-in were eliminated by the 2025 Act; the flat amounts are indexed to a cost-of-living adjustment for tax years beginning after December 31, 2025.
- Beginning in tax year 2025, itemized deductions are reduced by 7.5% of federal AGI above $200,000 ($100,000 if married filing separately).
- All 23 counties plus Baltimore City levy a local income tax; the statutory range is 2.25% to 3.30%.
- The local income tax cap rises to 3.30% for tax years beginning after December 31, 2025. Allegany County moved from 3.03% to 3.20% and Kent County from 3.20% to 3.30% for tax year 2026.
- The standard deduction amounts shown are the tax year 2025 figures; the 2026 cost-of-living-adjusted amounts had not been published as of the retrieval date.
Capital gains
Maryland taxes capital gains as ordinary income AND, new for tax years beginning after December 31, 2024, adds a 2% tax on net capital gain included in Maryland adjusted gross income for individuals with federal adjusted gross income over $350,000 (the same threshold for every filing status). Exempt from the 2% surtax are: a primary residence sold for less than $1,500,000; assets held in 401(k), 403(b), 457(b), IRA, Roth IRA, defined-contribution and defined-benefit plans; cattle, horses and breeding livestock held over 12 months by farmers/ranchers; land under a conservation, agricultural or forest preservation easement; property expensed under IRC s 179; and affordable housing owned by a nonprofit. See Tax-General Article s 10-105(a)(3) and Technical Bulletin 58.
What our figures leave out
Sources
- 1.Maryland General AssemblyState statuteTax-General Article s 10-105 - State income tax ratesRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.Comptroller of MarylandState revenue departmentMaryland Tax Alert - Changes to Standard and Itemized Deductions and to State and Local Income Tax Rates from the 2025 Legislative Session (revised December 22, 2025)Retrieved
- 4.Maryland General AssemblyState statuteTax-General Article s 10-217 - Standard deductionRetrieved · Sets the standard deduction at $3,350 / $6,700 and requires COLA indexing (base calendar year 2024, rounded DOWN to the next lowest multiple of $50) for taxable years beginning after December 31, 2025.
- 5.Maryland General AssemblyState statuteTax-General Article s 10-211 - ExemptionsRetrieved
- 6.Maryland General AssemblyState statuteTax-General Article s 10-106 - County income tax rateRetrieved · Each county must set a county income tax of at least 2.25% and not more than 3.30% of Maryland taxable income.
- 7.Comptroller of MarylandState revenue departmentTechnical Bulletin No. 58 - Maryland Taxation of Individual Capital Gain Income (effective December 29, 2025)Retrieved
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