Key Tax Facts: Maryland
- County income taxes add 2.25%-3.20% on top of state rate
- Retirement income exclusion up to $38,400 for those 65+
- Social Security benefits are exempt
- No deduction for federal income taxes paid
Maryland State Income Tax Overview
Maryland has a graduated state income tax with eight brackets ranging from 2% to 5.75%, plus an additional 1.75% surtax on income above $100,000 for single filers. Beyond state income tax, Maryland counties and Baltimore City each impose a local income tax ranging from 2.25% to 3.2%, making Maryland's combined state and local income tax one of the higher burdens in the country. Maryland provides a standard deduction of 15% of adjusted gross income, with a minimum of $1,800 and a maximum of $2,700 for single filers ($3,650 to $5,450 for joint filers). The state exempts the first $35,000 of military retirement pay for qualifying residents.
Maryland Income Tax Brackets (2025)
These are the Maryland state income tax brackets for tax year 2025. Maryland applies the same brackets to all filing statuses. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income | Tax Rate |
|---|---|
| $0 - $1,000 | 2% |
| $1,000 - $2,000 | 3% |
| $2,000 - $3,000 | 4% |
| $3,000 - $100,000 | 4.75% |
| $100,000 - $125,000 | 5% |
| $125,000 - $150,000 | 5.25% |
| $150,000 - $250,000 | 5.5% |
| Over $250,000 | 5.75% |
Source: Maryland Comptroller. Maryland applies these brackets to all filing statuses.
What a Maryland Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
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Frequently Asked Questions -- Maryland Income Tax
Does Maryland have a state income tax?
Yes. Maryland imposes a state income tax with a top marginal rate of 5.75%. This is separate from your federal income tax obligation.
What is the Maryland income tax rate for 2025?
Maryland uses a graduated income tax system with rates from 2% to 5.75%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a Maryland state tax return?
Most full-year Maryland residents with income above the state filing threshold must file a state return. Check the Maryland Comptroller for current thresholds and requirements.
How accurate is this estimate?
This is a planning estimate of your federal income tax only. It does not calculate Maryland state tax, and it does not account for state deductions, credits, exemptions, or local taxes. Use the Maryland rate schedule above as a reference, and verify with official Maryland tax forms or a qualified tax professional.
Does this calculator include federal income tax?
Yes. The calculator estimates your 2025 federal income tax using the official IRS 2025 brackets. It does not compute your Maryland state tax -- see the Maryland rate schedule below to work that out.
Where can I find official Maryland tax forms?
Official forms, instructions, and filing guidance are available at the Maryland Comptroller.
What is the sales tax rate in Maryland?
Maryland's combined state and average local sales tax rate is 6%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are Maryland 2025 state taxes due?
2025 taxes are generally filed in 2026. The Maryland filing deadline is April 15, 2026, the same as the federal deadline.
Understanding Your Maryland Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and Maryland state tax owed to the Maryland Comptroller. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 15. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your Maryland Bill
Pre-tax retirement contributions reduce your federal and Maryland taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, Maryland-specific credits and deductions that don't exist at the federal level are listed at the Maryland Comptroller -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
Maryland's combined state-plus-average-local sales tax rate is 6%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the Maryland Comptroller or a qualified tax professional for guidance specific to your situation.