Worcester County Local Income Tax (2026)
Worcester County charges a flat 2.25% on Maryland taxable net income, on top of the state income tax. At $100,000 of income for a single filer that is $2,103 of local tax, bringing the combined state and local bill to $6,489 — an effective rate of 6.49%.
The Worcester County gauge at $100,000
Worcester 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 | $978 | $2,989 | 5.98% |
| $75,000 | $3,199 | $1,540 | $4,739 | 6.32% |
| $100,000 | $4,386 | $2,103 | $6,489 | 6.49% |
| $150,000 | $6,916 | $3,228 | $10,144 | 6.76% |
| $250,000 | $12,400 | $5,478 | $17,877 | 7.15% |
| $500,000 | $26,758 | $11,103 | $37,861 | 7.57% |
Single filer, standard deduction, no dependents. The local tax is applied to Maryland taxable net income, which is why it is not simply 2.25% of the income column.
Where Worcester County sits among the 24
Ranked by local rate, Worcester County is 1st lowest of Maryland's 24 taxing jurisdictions. Its rate is the statutory floor: no Maryland county is permitted to charge less.
Immediately dearer: Talbot County (2.4%), Garrett County (2.65%), Cecil County (2.74%).
No other Maryland jurisdiction charges exactly 2.25% — Worcester 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 Worcester County who commutes to another county pays the Worcester County rate. The statutory floor. No Maryland county may set a local rate below 2.25%.
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.