Kent County Local Income Tax (2026)
Kent County charges a flat 3.3% on Maryland taxable net income, on top of the state income tax. At $100,000 of income for a single filer that is $3,084 of local tax, bringing the combined state and local bill to $7,470 — an effective rate of 7.47%.
The Kent County gauge at $100,000
Kent 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 | $1,434 | $3,445 | 6.89% |
| $75,000 | $3,199 | $2,259 | $5,458 | 7.28% |
| $100,000 | $4,386 | $3,084 | $7,470 | 7.47% |
| $150,000 | $6,916 | $4,734 | $11,650 | 7.77% |
| $250,000 | $12,400 | $8,034 | $20,434 | 8.17% |
| $500,000 | $26,758 | $16,284 | $43,042 | 8.61% |
Single filer, standard deduction, no dependents. The local tax is applied to Maryland taxable net income, which is why it is not simply 3.3% of the income column.
Where Kent County sits among the 24
Ranked by local rate, Kent County is 24th — the highest of Maryland's 24 taxing jurisdictions. Its rate is the statutory maximum: no Maryland county is permitted to charge more.
Immediately cheaper: St. Mary's County (3.2%), Wicomico County (3.2%), Dorchester County (3.3%).
One other jurisdiction charges exactly 3.3%: Dorchester 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 Kent County who commutes to another county pays the Kent County rate. Rose from 3.20% in 2025 to 3.30% 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.