Percentage Method

Each local income tax percentage rate in the calculation associated with a jurisdiction listed at right either matches or closely approximates the listed local tax rate for that jurisdiction, without going below the actual tax rate.

To find the proper calculation, click on the jurisdiction where the employee lives.

For lump sum distribution or annual bonus select the jurisdiction and use the rate listed at the bottom of that page.

For employees who are not residents of Maryland, use the Nonresident link which does not include local tax. However, the calculation provides for the special nonresident tax, which is calculated using the lowest local tax rate in effect for the tax year.

For employees who are residents of Maryland, but are working in Delaware or other nonreciprocal states, use the link labeled Delaware. The calculation for the Delaware link includes the local tax and credit for income taxes paid to another state.

For more information, contact Taxpayer Service Division.

NOTE:

1. 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:
   4. .0270 of Maryland taxable income of $1 through $75,000;
   5. .0281 of Maryland taxable income in excess of $75,001 through $480,000; and
   6. .0320 of Maryland taxable income of over $480,000
2. 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:
   5. .0225 for taxpayers who have a net taxable income between $1 and not exceeding $25,000;
   6. .0275 for taxpayers who have a net taxable income between $25,001 and not exceeding $100,000;
   7. .0296 for taxpayers who have a net taxable income between $100,001 and not exceeding $250,000; and
   8. .0320 for taxpayers who have a net taxable income of $250,001 or more.
3. 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:
   4. .0270 of Maryland taxable income of $1 through $75,000;
   5. .0294 of Maryland taxable income in excess of $75,001 through $480,000; and
   6. .0320 of Maryland taxable income of over $480,000
4. 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:
   5. .0225 for taxpayers who have a net taxable income between $1 and not exceeding $25,000;
   6. .0275 for taxpayers who have a net taxable income between $25,001 and not exceeding $100,000;
   7. .0296 for taxpayers who have a net taxable income between $100,001 and not exceeding $250,000; and
   8. .0320 for taxpayers who have a net taxable income of $250,001 or more.