Wicomico County Local Income Tax (2026)
Wicomico 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 Wicomico County gauge at $100,000
Wicomico 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 Wicomico County sits among the 24
Ranked by local rate, Wicomico County is 22th lowest of Maryland's 24 taxing jurisdictions. That is 0.95% above the statutory floor and 0.1% below the cap.
Immediately cheaper: Queen Anne's County (3.2%), Somerset County (3.2%), St. Mary's County (3.2%).
Immediately dearer: Dorchester County (3.3%), Kent County (3.3%).
11 other jurisdictions charge exactly 3.2%: Allegany County, 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. 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 Wicomico County who commutes to another county pays the Wicomico 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.