Garrett County Local Income Tax (2026)
Garrett County charges a flat 2.65% on Maryland taxable net income, on top of the state income tax. At $100,000 of income for a single filer that is $2,476 of local tax, bringing the combined state and local bill to $6,863 — an effective rate of 6.86%.
The Garrett County gauge at $100,000
Garrett 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 | $1,151 | $3,163 | 6.33% |
| $75,000 | $3,199 | $1,814 | $5,013 | 6.68% |
| $100,000 | $4,386 | $2,476 | $6,863 | 6.86% |
| $150,000 | $6,916 | $3,801 | $10,718 | 7.15% |
| $250,000 | $12,400 | $6,451 | $18,851 | 7.54% |
| $500,000 | $26,758 | $13,076 | $39,835 | 7.97% |
Single filer, standard deduction, no dependents. The local tax is applied to Maryland taxable net income, which is why it is not simply 2.65% of the income column.
Where Garrett County sits among the 24
Ranked by local rate, Garrett County is 3th lowest of Maryland's 24 taxing jurisdictions. That is 0.4% above the statutory floor and 0.65% below the cap.
Immediately cheaper: Worcester County (2.25%), Talbot County (2.4%).
Immediately dearer: Cecil County (2.74%), Washington County (2.95%), Carroll County (3.03%).
No other Maryland jurisdiction charges exactly 2.65% — Garrett County's rate is unique among the 24.
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 Garrett County who commutes to another county pays the Garrett County rate.
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.