How does Maryland income tax work?

Maryland has a two-part income tax — a progressive state tax with eight brackets from 2% up to 5.75%, plus a local county tax (the piggyback tax) on the same taxable income. Both are filed on the same Maryland return.

What is the Maryland county piggyback tax?

Every Maryland county and Baltimore City levies a local income tax on residents, ranging from 2.25% to 3.20% in 2024. It is a flat percentage of your Maryland taxable income, collected alongside the state tax.

What are the Maryland state tax brackets?

For single filers in 2024, Maryland taxes income at 2% up to $1,000, rising through 4.75% on $3,000 to $100,000, and reaching 5.75% above $250,000. Married-jointly brackets widen at the top end.

Which Maryland county has the highest local rate?

Several counties sit at the 3.20% maximum, including Howard, Montgomery, Prince George's, and Baltimore City. Worcester County is among the lowest at 2.25%. Enter your own county's rate for an accurate result.

Is my income data sent anywhere?

No. The calculation runs entirely in your browser. Nothing you enter is uploaded or stored.

Maryland State Income Tax Calculator

Maryland’s income tax has two parts: a progressive state tax (2% to 5.75% across eight brackets) and a flat county piggyback tax (2.25%–3.20%) on the same taxable income. This free calculator computes both and the combined rate.

How it works

The Maryland tax formula in this tool is:

Apply Maryland’s progressive state brackets to your taxable income — for single filers: 2% to $1,000, 3% to $2,000, 4% to $3,000, 4.75% to $100,000, then 5%, 5.25%, 5.5%, and 5.75% on income above $250,000.
Apply your county piggyback rate (a flat percentage from 2.25% to 3.20%) to the same taxable income.
Add the two to get your combined Maryland income tax.

Married-filing-jointly brackets widen at the top end; this tool offers both bracket sets.

Example

A Montgomery County single filer (3.20% local) with $80,000 taxable income owes about $3,650 in state tax and 3.20% × $80,000 = $2,560 in county tax — roughly $6,210 combined, an effective rate near 7.8%.

Notes

This estimate covers Maryland state and county income tax only — not FICA or federal tax. It applies the brackets directly to the income you enter; Maryland’s standard deduction and exemptions are not separately subtracted, so enter your taxable income for best accuracy. County rates change occasionally — confirm your county’s current rate.