Maryland Salary Calculator

About the Maryland Paycheck Calculator

Maryland taxes income twice over: a progressive state tax from 2% to 6.50%, plus a county income tax between 2.25% and 3.30% set independently by each of the 23 counties and Baltimore City. Both apply to the same taxable figure, so your county of residence changes your take-home pay by up to a full percentage point of income. Pick your county below to see the real number.

How Maryland Income Tax Works

Maryland is unusual in that two income taxes come out of the same paycheck: the state tax, which is progressive from 2% to 6.50%, and a county income tax set independently by each of the 23 counties and Baltimore City. Both are applied to the same figure — Maryland taxable net income — so both are reduced by the same pre-tax contributions.

Two things are commonly out of date in Maryland rate tables. First, the top rate is no longer 5.75%: brackets of 6.25% and 6.50% now apply to high incomes, and the Comptroller's own 2026 withholding memo labels them "(new)". Second, the standard deduction is now a flat amount rather than the older 15%-of-income calculation.

Because county rates range from 2.25% to 3.30%, where you live matters. Moving from Worcester County to Dorchester County costs a household with $100,000 of taxable income more than $1,000 a year, with no change in salary. Your county is the one you resided in on the last day of the tax year.

Maryland State Income Tax Brackets (2026)

Single, married filing separately, or dependent filers:

Married filing jointly, head of household, or qualifying surviving spouse:

Maryland County Income Tax Rates

Every jurisdiction sets its own rate. Pick yours in the calculator above:

Nonresidents working in Maryland pay a 2.25% special nonresident rate in place of a county rate.

The Two Graduated Counties

Anne Arundel and Frederick are the only jurisdictions that tax in bands rather than at one flat rate, so a raise can move you into a higher county rate as well as a higher state bracket.

What Gets Deducted from a Maryland Paycheck

1. Federal Income Tax

Withheld based on your IRS Form W-4 and the 2026 federal brackets. The 2026 federal standard deduction is $16,100 for single filers and $32,200 for married filing jointly.

2. Maryland State Income Tax

Progressive from 2% to 6.50% on Maryland taxable net income. Withholding elections are made on Form MW507, which is separate from your federal W-4.

3. County Income Tax

From 2.25% to 3.30% depending on your county of residence, applied to the same taxable figure as the state tax. It is withheld together with state tax and appears as a single "state tax" line on many pay stubs, which is why the combined figure often looks higher than the state rate alone.

4. Social Security

A flat 6.2% on wages up to the 2026 wage base of $184,500 — a maximum of $11,439 per year. Your employer matches it.

5. Medicare

A flat 1.45% on all wages with no cap, plus an Additional Medicare Tax of 0.9% above $200,000 ($250,000 filing jointly), employee-only.

6. Pre-Tax Deductions

These reduce federal, Maryland state, and county taxable income:

• 401(k) / 403(b): Traditional contributions are pre-tax at every level.
• HSA / FSA: Health savings and flexible spending contributions are pre-tax.
• Health insurance premiums: Employer-sponsored premiums are typically pre-tax.

Maryland Paycheck Deductions at a Glance (2026)

The Same Salary, Different Counties

A single filer on $100,000, no pre-tax deductions, in six Maryland jurisdictions. Only the county changes:

Same job, same salary, same employer — about $1,000 a year apart. For comparison, the same earner keeps roughly $74,200 in Virginia (no local income tax), $76,100 in Pennsylvania (3.07% flat), and $79,200 in a state with no income tax at all.

W-4 and MW507 Tips for Maryland Workers

• Form MW507 sets your county: It records your county of residence as well as your exemptions. If you move between counties and do not file a new MW507, your employer keeps withholding at the old county's rate.
• Exemptions phase down above $100,000: The $3,200 exemption is reduced once federal AGI passes $100,000. High earners who claim the full amount will under-withhold.
• Dual-income households: Complete Step 2(c) on the federal W-4 for both jobs.
• D.C. and Virginia commuters: Reciprocity means you pay Maryland tax, not the other jurisdiction's — file the right certificate so you are not withheld twice.

For Employers: Maryland Payroll Obligations

• Combined state and county withholding: Employers withhold both and remit them together to the Comptroller. Maryland law does not permit withholding at a rate below 4.75% for state purposes.
• County tracking: Withholding follows each employee's county of residence, so payroll must hold and maintain that field per person.
• Unemployment Insurance: The Maryland taxable wage base is $8,500 per employee, with experience-rated rates.
• FUTA: 6% on the first $7,000 of wages, reduced to an effective 0.6% when state UI is filed on time.
• FAMLI readiness: Contributions are delayed, not cancelled. Payroll systems will need an employee deduction and employer share when the program starts.

Conclusion

Maryland take-home pay depends on two decisions, not one: the state's progressive 2%–6.50% schedule, and the county rate where you live. A 1.05-point spread between the cheapest and most expensive jurisdiction means two people on identical salaries, working for the same employer, can take home meaningfully different amounts.

Pick your county above and run your own numbers — filing status, MW507 exemptions, and any 401(k) or HSA contributions — for an accurate Maryland figure.