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How Much Is Maryland State Income Tax in 2026?

Maryland's state brackets run 2% to 6.5% for 2026. Every county adds its own "piggyback" income tax of 2.25% to 3.2%, pushing real combined rates toward 8%–9%. The estimates below cover the state portion only.

Updated: August 2026 · 7 min read

State income tax

2%–6.5%

Ten progressive brackets

Standard deduction

$2,550

$5,150 married joint

County income tax

2.25%–3.2%

All 23 counties + Baltimore City

$100k take-home

$74,604

State tax only, single filer

Quick Answer: State Tax + Mandatory County Tax

Maryland's state income tax starts at 2% and tops out at 6.5% for 2026. A single filer earning $100,000 pays about $4,576 in Maryland state income tax and takes home roughly $74,604 after federal tax, FICA, and state tax. That figure does not include the county piggyback tax, which typically adds another 2.25%–3.2%.

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How Maryland Taxes Your Income

Maryland's state brackets climb from 2% to 5.75% at $250,000 of taxable income, with two new brackets added in 2025: 6.25% above $500,000 and 6.5% above $1 million ($600,000 / $1.2 million for joint filers). The state standard deduction is small — $2,550 single / $5,150 joint.

  • Small standard deduction. $2,550 single / $5,150 joint in 2026.
  • New top brackets. 6.25% over $500,000 and 6.5% over $1 million for single filers.
  • County piggyback tax. All 23 counties plus Baltimore City levy an additional 2.25%–3.2%.
  • Social Security exempt. Maryland does not tax Social Security benefits.

Maryland Standard Deduction 2026

Maryland's standard deduction is one of the smallest in the country, so the state taxes almost all of your income from the first dollar. For 2026:

Filing status 2026 standard deduction
Single$2,550
Married filing jointly$5,150
Married filing separately$2,550
Head of household$2,550

Compare that to the federal standard deduction of $16,100 for a single filer — Maryland's is about 16% of the federal amount. That tiny deduction is why Maryland's brackets (2%–6.5%) bite earlier than they look, and why the county piggyback tax stings on top.

Maryland Take-Home Pay by Income Level

The table below shows estimated annual take-home pay for a single filer with no credits or itemized deductions. It includes federal income tax, FICA, and Maryland state income tax only.

Gross Federal FICA MD State Take-Home
$50,000$3,820$3,825$2,201$40,154
$75,000$7,670$5,738$3,389$58,204
$100,000$13,170$7,650$4,576$74,604
$150,000$24,734$11,475$7,126$106,665
$200,000$36,734$14,339$9,870$139,057

Estimated Tax Breakdown

Take-home $74,604
Federal
$13,170 13.2%
State
$4,576 4.6%
FICA
$7,650 7.6%
Net Pay
$74,604 74.6%

Maryland County Income Tax

Maryland is one of the few states where every county levies its own income tax. Rates range from 2.25% in lower-rate counties to 3.2% in Montgomery County and Baltimore City. On a $100,000 salary, that adds roughly $2,000–$3,000 of additional income tax, making Maryland's real combined rate noticeably higher than the state table suggests.

Retirement and Social Security

Social Security benefits are fully exempt from Maryland income tax, and residents 65 and older can subtract up to $34,300 of pension income (indexed annually). The 2025 budget also added a 2% surtax on capital gains for filers with income above $350,000.

Frequently Asked Questions

What is the Maryland income tax rate in 2026?

State brackets run 2% to 6.5%. Every county adds another 2.25%–3.2%, so most residents pay a combined rate between about 4.75% and 8.95%.

Does Maryland really have county income taxes?

Yes — all 23 Maryland counties plus Baltimore City levy a local income tax, from 2.25% to 3.2%. This calculator shows the state tax only.

What is Maryland's standard deduction for 2026?

$2,550 for single filers and $5,150 for married couples filing jointly. It is one of the smallest state standard deductions in the U.S.

Does Maryland tax Social Security benefits?

No. Social Security is fully exempt, and residents 65 and older can subtract a significant amount of pension income.

How much is $100,000 after taxes in Maryland?

About $74,604 after federal tax, FICA, and Maryland state income tax — before county tax, which adds roughly $2,000–$3,000.

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Sources

  • Maryland Comptroller of the Treasury: 2026 income tax rate schedules and local tax rates.
  • Maryland General Assembly: 2025 budget provisions adding top brackets and capital-gains surtax.
  • IRS Revenue Procedure 2025-32 — 2026 federal brackets and FICA limits.

Figures are estimates for a single filer with no credits or itemized deductions.