Maryland Income Tax Rates and Brackets

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.

NOTE:

1. Anne Arundel Co. The local tax rates for calendar year 2023 are as follows:
   1. .0270 of an individual’s Maryland taxable income of $1 through $50,000; and
   2. .0281 of an individual’s Maryland taxable income in excess of $50,000.
2. Frederick Co. The local tax rates for calendar year 2023 are as follows:
   1. .0275 for taxpayers with Maryland taxable income of $100,000 or less and a filing status of married filing joint, head of household, and qualifying widow(er) with dependent child;
   2. .0275 for taxpayers with Maryland taxable income of $50,000 or less and a filing status of single, married filing separately, and dependent; and
      
   3. .0296 for all other taxpayers.
3. 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 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 of $75,001 through $480,000; and
   3. .0320 of Maryland taxable income of over $480,000
4. 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.

Notification of Local Rate Change to Comptroller

Pursuant to Annotated Code of Maryland, Tax-General Article § 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:

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

Resources for Local Governments Regarding Local Income Tax Requirements

• Local Income Tax Distribution Archive - County by county and city by town distributions of local income tax. Also included in the distribution of local income tax revenue are comparisons of delinquent distributions and fiduciary distributions by county, (net of municipalities) and by municipality.
• Local Income Tax Rate Changes - Instructions on how to notify the State of Maryland Comptroller's Office of changes to local income tax rates by counties
• Local Tax Rates: A chart depicting each county and the City of Baltimore's local income tax rates.
• Income Tax Summary Report Archive - This summary report is an analysis of Maryland resident and nonresident personal income tax returns filed for a given calendar year.