Allegany County Local Income Tax (2026)
Allegany County charges a flat 3.2% on Maryland taxable net income, on top of the state income tax. At $100,000 of income for a single filer that is $2,990 of local tax, bringing the combined state and local bill to $7,377 — an effective rate of 7.38%.
The Allegany County gauge at $100,000
Allegany County — state and local combined
$100,000 · Single filer · TY2026The local tax is charged on Maryland taxable net income of $93,450 — gross income less the state deduction and exemptions — not on the $100,000 of gross income.
What it costs at each income
| Income | State tax | Local tax | Combined | Combined effective |
|---|---|---|---|---|
| $50,000 | $2,011 | $1,390 | $3,402 | 6.80% |
| $75,000 | $3,199 | $2,190 | $5,389 | 7.19% |
| $100,000 | $4,386 | $2,990 | $7,377 | 7.38% |
| $150,000 | $6,916 | $4,590 | $11,507 | 7.67% |
| $250,000 | $12,400 | $7,790 | $20,190 | 8.08% |
| $500,000 | $26,758 | $15,790 | $42,549 | 8.51% |
Single filer, standard deduction, no dependents. The local tax is applied to Maryland taxable net income, which is why it is not simply 3.2% of the income column.
Where Allegany County sits among the 24
Ranked by local rate, Allegany County is 9th lowest of Maryland's 24 taxing jurisdictions. That is 0.95% above the statutory floor and 0.1% below the cap.
Immediately cheaper: Carroll County (3.03%), Charles County (3.03%), Harford County (3.06%).
Immediately dearer: Anne Arundel County (3.2%), Baltimore City (3.2%), Baltimore County (3.2%).
11 other jurisdictions charge exactly 3.2%: Baltimore City, Baltimore County, Calvert County, Caroline County, Howard County, Montgomery County, Prince George's County, Queen Anne's County, Somerset County, St. Mary's County, Wicomico County. For a Maryland resident the local rate is the only part of the income tax that varies, so a move between any of these changes nothing.
Across all 24, the gap between cheapest and dearest at $100,000 is $981 a year: Worcester County at $2,103 against Kent County at $3,084. See the full comparison or the Maryland state tax page.
Who pays it
The Maryland local income tax follows where you live, not where you work. A resident of Allegany County who commutes to another county pays the Allegany County rate. Rose from 3.03% in 2025 to 3.20% in 2026.
It is collected on the Maryland state return rather than billed separately by the county, which is why many residents never see it as its own line. Nonresidents pay a special 2.25% nonresident rate in place of a county rate.
The Maryland local income tax is levied on Maryland taxable net income — that is, after the state standard or itemized deduction and exemptions — and is collected on the state return, not by the county.