Every Maryland income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 2% | $0 | $1,000 | $20 |
| 3% | $1,000 | $2,000 | $50 |
| 4% | $2,000 | $3,000 | $90 |
| 4.75% | $3,000 | $100,000 | $4,698 |
| 5% | $100,000 | $125,000 | $5,948 |
| 5.25% | $125,000 | $150,000 | $7,260 |
| 5.5% | $150,000 | $250,000 | $12,760 |
| 5.75% | $250,000 | $500,000 | $27,135 |
| 6.25% | $500,000 | $1,000,000 | $58,385 |
| 6.5% | $1,000,000 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Maryland taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Slide to explore — or type an exact amount; typing is never limited by the slider.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Maryland tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $2,323 | 4.6% | 4.75% |
| $75,000 | $3,510 | 4.7% | 4.75% |
| $100,000 | $4,698 | 4.7% | 4.75% |
| $150,000 | $7,260 | 4.8% | 5.25% |
Figure B How the $100,000 tax is built — slice by slice
$1,000 at 2% = $20 · $1,000 at 3% = $30 · $1,000 at 4% = $40 · $97,000 at 4.75% = $4,608. Effective rate 4.7%; the top slice is taxed at 4.75%.
No new Maryland rate change takes effect specifically in 2026; the structure in force for 2026 is the one created by the Budget Reconciliation and Financing Act of 2025 — two new top brackets of 6.25% (single taxable income over $500,000) and 6.50% (over $1,000,000) and the 2% surtax on net capital gains for federal AGI over $350,000, all effective from tax year 2025 and continuing in 2026. County piggyback rates for 2026 run from about 2.25% to 3.3% — the 2025 law raised the local-rate ceiling to 3.3%.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Maryland.
Maryland is one of the few states where local income tax is mandatory and universal. On top of the state graduated rates — 2% on the first $1,000 of taxable income for a single filer, rising through 4.75% over $3,000 to $100,000, 5% to $125,000, 5.25% to $150,000, 5.50% to $250,000 and 5.75% to $500,000 — every county and Baltimore City levies its own piggyback tax on the same Maryland taxable income. For 2026 those local rates run from about 2.25% to 3.3%, with most large counties at 3.20%. Your county of residence, not where you work in Maryland, sets the rate, and it is collected on the same state return.
Source: Tax Foundation 2026 state income tax brackets; Comptroller of Maryland / Maryland Department of Legislative Services 2026 county local tax rates
Maryland's standard deduction for a single filer is just $3,350 for 2026 — far below the federal amount — and the personal exemption is $3,200. That exemption phases out for single filers with federal adjusted gross income between $100,000 and $150,000, so higher earners lose it entirely. Because the deductions are small, a much larger share of a Maryland salary reaches taxable income than the federal calculation would suggest, before the county tax is even applied.
Source: Tax Foundation 2026 state income tax data (Maryland standard deduction and personal exemption)
Maryland does not tax Social Security benefits: the federally taxed portion is subtracted on the Maryland return, for both state and county tax. The catch is the pension exclusion for qualifying retirees aged 65 or over or totally disabled. That exclusion is reduced dollar-for-dollar by the total Social Security and Railroad Retirement benefits you receive — the so-called Social Security offset. A retiree with large Social Security benefits can therefore have little or no pension exclusion left, even though the Social Security itself was never taxed.
Source: Comptroller of Maryland, seniors and retirees guidance and Technical Bulletin 51; Maryland pension exclusion worksheet
The Budget Reconciliation and Financing Act of 2025 (House Bill 352) added two top state brackets that did not exist before: 6.25% on single-filer taxable income over $500,000 to $1,000,000 and 6.50% over $1,000,000. The same law created a separate 2% surtax on net capital gains for taxpayers with federal adjusted gross income over $350,000, with exclusions including a primary residence sold for under $1,500,000 and assets held in retirement accounts. Combined with a 3.3% county tax, top combined rates on affected gains can approach 11.8%.
Source: Maryland Budget Reconciliation and Financing Act of 2025 (HB 352); Comptroller of Maryland 2025 legislative summary
Mandatory county income tax in every Maryland county and Baltimore City, levied on Maryland taxable income and filed on the state return: about 2.25% to 3.3% for 2026, most large jurisdictions at 3.20%, averaging roughly 2.4% of AGI in effective terms. Anne Arundel and Frederick use graduated local rates; the rest are generally flat. This is the defining extra layer of Maryland tax — there is no Maryland locality without one.
Source: Tax Foundation, 2026 State Individual Income Tax Rates and Brackets (Maryland brackets, $3,350 standard deduction, $3,200 personal exemption)
Because every Maryland county and Baltimore City levies a mandatory piggyback income tax on the same taxable income as the state tax. For 2026 the county rates are about 2.25% to 3.3%, most large counties charge 3.20%, and the rate is set by where you live, not where you work. It is withheld and filed together with your Maryland state return.
Maryland is graduated: 2% on the first $1,000, 3% to $2,000, 4% to $3,000, 4.75% to $100,000, 5% to $125,000, 5.25% to $150,000, 5.50% to $250,000, 5.75% to $500,000, 6.25% to $1,000,000 and 6.50% above $1,000,000 — and then your county tax applies on top of the state result.
On $75,000 as a single filer, the Maryland state portion estimated by this calculator is $3,199, before your county tax is added, leaving estimated take-home of $56,443 after federal tax of $7,670 and FICA of $5,738. Add roughly 2.25% to 3.3% of Maryland taxable income for your county to get the full Maryland picture.
No. Maryland fully subtracts the federally taxed portion of Social Security, so it is exempt from both state and county income tax at any income level. Be aware, though, that Social Security reduces your Maryland pension exclusion dollar-for-dollar, which can make more of a separate pension taxable.
From tax year 2025, under the Budget Reconciliation and Financing Act of 2025, Maryland imposes an extra 2% surtax on net capital gains if your federal adjusted gross income exceeds $350,000, whatever your filing status. Certain gains are excluded, including a primary residence sold for under $1,500,000 and gains inside retirement accounts.
For a single filer it is $3,350, with a $3,200 personal exemption on top. The exemption phases out between $100,000 and $150,000 of federal adjusted gross income for single filers, so it disappears entirely at higher incomes — one reason Maryland taxable income is usually much closer to gross pay than federal taxable income.
Maryland income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $3,350 standard deduction, worked examples and a find-your-bracket tool.
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Every Maryland income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Maryland (single filer, 2026), the slice-by-slice tax is $4,697.50 — the top slice is taxed at 6.5%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $3,350 standard deduction comes off first, which is what the companion income calculator works through.
Maryland taxes income in 10 bands from 2% to 6.5%. The standard deduction is $3,350.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
Because every Maryland county and Baltimore City levies a mandatory piggyback income tax on the same taxable income as the state tax. For 2026 the county rates are about 2.25% to 3.3%, most large counties charge 3.20%, and the rate is set by where you live, not where you work. It is withheld and filed together with your Maryland state return.
Maryland is graduated: 2% on the first $1,000, 3% to $2,000, 4% to $3,000, 4.75% to $100,000, 5% to $125,000, 5.25% to $150,000, 5.50% to $250,000, 5.75% to $500,000, 6.25% to $1,000,000 and 6.50% above $1,000,000 — and then your county tax applies on top of the state result.
On $75,000 as a single filer, the Maryland state portion estimated by this calculator is $3,199, before your county tax is added, leaving estimated take-home of $56,443 after federal tax of $7,670 and FICA of $5,738. Add roughly 2.25% to 3.3% of Maryland taxable income for your county to get the full Maryland picture.
No. Maryland fully subtracts the federally taxed portion of Social Security, so it is exempt from both state and county income tax at any income level. Be aware, though, that Social Security reduces your Maryland pension exclusion dollar-for-dollar, which can make more of a separate pension taxable.
From tax year 2025, under the Budget Reconciliation and Financing Act of 2025, Maryland imposes an extra 2% surtax on net capital gains if your federal adjusted gross income exceeds $350,000, whatever your filing status. Certain gains are excluded, including a primary residence sold for under $1,500,000 and gains inside retirement accounts.
For a single filer it is $3,350, with a $3,200 personal exemption on top. The exemption phases out between $100,000 and $150,000 of federal adjusted gross income for single filers, so it disappears entirely at higher incomes — one reason Maryland taxable income is usually much closer to gross pay than federal taxable income.
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