Maryland Income Tax Rates and Brackets


Audience: Individual

The chart shown below outlining the 2024 Maryland income tax rates and brackets is for illustrative purposes only. Do not use this overview to figure your tax.

If your income is under $100,000, use the tax tables in the Maryland income tax booklet to figure your tax. If your income exceeds $100,000, use the appropriate row in the Maryland Tax Computation Worksheet Schedules I and II. See Instruction 17 in the tax booklet.

2024 Maryland Income Tax Rates

Taxpayers Filing as Single, Married Filing Separately, Dependent Taxpayers or Fiduciaries

Taxable Net IncomeMaryland Tax
$0 - $1,0002.00%
$1,000 - $2,000$20 plus 3.00% of the excess over $1,000
$2,000 - $3,000$50 plus 4.00% of the excess over $2,000
$3,000 - $100,000$90 plus 4.75% of the excess over $3,000
$100,000 - $125,000$4,697.50 plus 5.00% of the excess over $100,000
$125,000 - $150,000$5,947.50 plus 5.25% of the excess over $125,000
$150,000 - $250,000$7,260.00 plus 5.50% of the excess over $150,000
Over $250,000$12,760.00 plus 5.75% of the excess of $250,000

Taxpayers Filing Joint Returns, Head of Household, or Qualifying Widows/Widowers

Taxable Net IncomeMaryland Tax
$0 - $1,0002.00%
$1,000 - $2,000$20 plus 3.00% of the excess over $1,000
$2,000 - $3,000$50 plus 4.00% of the excess over $2,000
$3,000 - $150,000$90 plus 4.75% of the excess over $3,000
$150,000 - $175,000$7,072.50 plus 5.00% of the excess over $150,000
$175,000 - $225,000$8,322.50 plus 5.25% of the excess over $175,000
$225,000 - $300,000$10,947.50 plus 5.50% of the excess over $225,000
Over $300,000$15,072.50 plus 5.75% of the excess over $300,000

Local Income Tax Rates

Maryland's 23 counties and Baltimore City levy a local income tax which we collect on the state income tax return as a convenience for local governments.

The local income tax is calculated as a percentage of your taxable income. Local officials set the rates, which range between 2.25% and 3.20% for the current tax year.

You should report your local income tax amount on line 28 of Form 502.

Your local income tax is based on where you live - not where you work, or where your tax preparer is located. Be sure to use the correct rate for the local jurisdiction in which you live.

Local Tax Area2024 Tax Year2025 Tax Year
Allegany County.0303.0303
Anne Arundel County.0270
.0281
.0320 See below (III)		.0270
.0294
.0320 See below (III)
Baltimore City.0320.0320
Baltimore County.0320.0320
Calvert County.0300.0320
Caroline County.0320.0320
Carroll County.0303.0303
Cecil County.0275.0274
Charles County.0303.0303
Dorchester County.0320.0320
Frederick County.0225
.0275
.0296
.0320 See below (IV)		.0225
.0275
.0296
.0320 See below (IV)
Garrett County.0265.0265
Harford County.0306.0306
Howard County.0320.0320
Kent County.0320.0320
Montgomery County.0320.0320
Prince George's County.0320.0320
Queen Anne's County.0320.0320
St. Mary's County.0300.0320
Somerset County.0320.0320
Talbot County.0240.0240
Washington County.0295.0295
Wicomico County.0320.0320
Worcester County.0225.0225
Nonresidents.0225.0225
Delaware

 

NOTE:

I. Anne Arundel Co. The local tax rates for calendar year 2024 are as follows:
For taxpayers with filing statuses of Single, Married Filing Separately, or Dependent, the local tax rates are as follows:

  1. .0270 of Maryland taxable income of $1 through $50,000;
  2. .0281 of Maryland taxable income in excess of $50,001 through $400,000; and
  3. .0320 of Maryland taxable income of over $400,000

For taxpayers with filing statuses of Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, the local tax rates are as follows:

  1. .0270 of Maryland taxable income of $1 through $75,000;
  2. .0281 of Maryland taxable income in excess of $75,001 through $480,000; and
  3. .0320 of Maryland taxable income of over $480,000

II. Frederick Co. The local tax rates for tax year 2024 are as follows:
For taxpayers with filing statuses of single, married filing separately and dependent taxpayer, the local tax rates are as follows:

  1. .0225 for taxpayers who have a net taxable income between $1 and not exceeding $25,000;
  2. .0275 for taxpayers who have a net taxable income between $25,001 and not exceeding $50,000;
  3. .0296 for taxpayers who have a net taxable income between $50,001 and not exceeding $150,000; and
  4. .0320 for taxpayers who have a net taxable income of $150,001 or more.

For taxpayers with filing statuses of married filing jointly, head of household, or qualified surviving spouse, the local tax rates are as follows:

  1. .0225 for taxpayers who have a net taxable income between $1 and not exceeding $25,000;
  2. .0275 for taxpayers who have a net taxable income between $25,001 and not exceeding $100,000;
  3. .0296 for taxpayers who have a net taxable income between $100,001 and not exceeding $250,000; and
  4. .0320 for taxpayers who have a net taxable income of $250,001 or more.

III. Anne Arundel Co. The local tax rates for calendar year 2025 are as follows:
For taxpayers with filing statuses of Single, Married Filing Separately, or Dependent, the local tax rates are as follows:

  1. .0270 of Maryland taxable income of $1 through $50,000;
  2. .0294 of Maryland taxable income in excess of $50,001 through $400,000; and
  3. .0320 of Maryland taxable income of over $400,000

For taxpayers with filing statuses of Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, the local tax rates are as follows:

  1. .0270 of Maryland taxable income of $1 through $75,000;
  2. .0294 of Maryland taxable income in excess of $75,001 through $480,000; and
  3. .0320 of Maryland taxable income of over $480,000

IV. Frederick Co. The local tax rates for tax year 2025 are as follows:
For taxpayers with filing statuses of single, married filing separately and dependent taxpayer, the local tax rates are as follows:

  1. .0225 for taxpayers who have a net taxable income between $1 and not exceeding $25,000;
  2. .0275 for taxpayers who have a net taxable income between $25,001 and not exceeding $50,000;
  3. .0296 for taxpayers who have a net taxable income between $50,001 and not exceeding $150,000; and
  4. .0320 for taxpayers who have a net taxable income of $150,001 or more.

For taxpayers with filing statuses of married filing jointly, head of household, or qualified surviving spouse, the local tax rates are as follows:

  1. .0225 for taxpayers who have a net taxable income between $1 and not exceeding $25,000;
  2. .0275 for taxpayers who have a net taxable income between $25,001 and not exceeding $100,000;
  3. .0296 for taxpayers who have a net taxable income between $100,001 and not exceeding $250,000; and
  4. .0320 for taxpayers who have a net taxable income of $250,001 or more.

Local Income Tax Rate Changes

Notification of Local Rate Change to Comptroller

Pursuant to Annotated Code of Maryland, Tax-General Article ยง 10-106(b), a county must provide notice of a county income tax rate change to the Comptroller on or before July 1 prior to the effective date of the rate change.

To give notice of a county income tax rate change, you must submit a certified copy of the County Council passed ordinance or bill on or before the deadline required by law.

You should mail your notice to:

The Honorable Brooke Lierman
Comptroller of Maryland
P.O. Box 466
Annapolis, MD 21404-0466

You should also cc Andrew Schaufele and Robert R. Scheerer at:

Andrew Schaufele, Deputy Comptroller
Comptroller of Maryland
P.O. Box 466
Annapolis, MD 21404-0466

Robert R. Scheerer, Director
Revenue Administration Division
Comptroller of Maryland
P.O. Box 1829
Annapolis, MD 21404-1829

Resources for Local Governments Regarding Local Income Tax Requirements