Home Page
home
Main Buttons

external members
<July 2014>
SunMonTueWedThuFriSat
293012345
6789101112
13141516171819
20212223242526
272829303112
3456789

external members
Skip Navigation LinksChoose Maryland > Facts & Stats

taxes

Personal Income

The state requires all employers to withhold both state and local income taxes. Maryland uses federal adjusted gross income as the starting point for determining taxable income for the state.

State Personal Income Tax Rates – 2014

Single Taxpayer* Taxable Income

Tax Rate

$1 - $1,000

2.0%

$1,001 - $2,000

3.0%

$2,001 - $3,000

4.0%

$3,001 - $100,000

4.75%

$100,001 - $125,000

5.0%

$125,001 - $150,000

5.25%

$150,001 - $250,000

5.5%

Over $250,000

5.75%

*Single taxpayers include married filing separately, dependents or fiduciaries. 

Joint Taxpayer* Taxable Income

Tax Rate

$1 - $1,000

2.0%

$1,001 - $2,000

3.0%

$2,001 - $3,000

4.0%

$3,001 - $150,000

4.75%

$150,001 - $175,000

5.0%

$175,001 - $225,000

5.25%

$225,001 - $300,000

5.5%

Over $300,000

5.75%

* Joint taxpayers include surviving spouses or heads of household.
Source: 
Comptroller of Maryland

Maryland's 23 counties and Baltimore City impose a personal income tax which is administered and collected by the state.  The tax is applied to state taxable income.  

 Local Personal Income Tax Rates – 2014

County

    Rate 

County

Rate 

Allegany

3.05%

Harford

3.06%

Anne Arundel

2.56%

Howard

3.20%

Baltimore City

3.20%

Kent

2.85%

Baltimore

2.83%

Montgomery

3.20%

Calvert

2.80%

Prince George's

3.20%

Caroline

2.73%

Queen Anne's

3.20%

Carroll

3.04%

St. Mary's

3.00%

Cecil

2.80%

Somerset

3.15%

Charles

3.03%

Talbot

2.40%

Dorchester

2.62%

Washington

2.80%

Frederick

2.96%

Wicomico

3.20%

Garrett

2.65%

Worcester

1.25%

Source: Comptroller of Maryland 

      Start a BusinessBusiness ResourcesMove Your BusinessLive in MarylandWork in MarylandFacts and StatsTwitterFaceBookFlickrLinkedInYouTube

Social Media Buttons