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.

Local Tax Area 2023 Tax Year 2024 Tax Year
Allegany County .0303 .0303
Anne Arundel County .0270
.0281 See below (I)
.0270
.0281
.0320 See below (III)
Baltimore City .0320 .0320
Baltimore County .0320 .0320
Calvert County .0300 .0300
Caroline County .0320 .0320
Carroll County .0303 .0303
Cecil County .0280 .0275
Charles County .0303 .0303
Dorchester County .0320 .0320
Frederick County .0275
.0296 See below (II)
.0225
.0275
.0296
.0320 See below (IV)
Garrett County .0265 .0265
Harford County .0306 .0306
Howard County .0320 .0320
Kent County .0320 .0320
Montgomery County .0320 .0320
Prince George's County .0320 .0320
Queen Anne's County .0320 .0320
St. Mary's County .0300 .0300
Somerset County .0320 .0320
Talbot County .0240 .0240
Washington County .0295 .0295
Wicomico County .0320 .0320
Worcester County .0225 .0225
Nonresidents .0225 .0225
Delaware    

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.