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.

  Tax Year
Local Tax Area 2019 2020
Allegany County .0305 .0305
Anne Arundel County .0250 .0281
Baltimore City .0320 .0320
Baltimore County .0283 .0320
Calvert County .0300 .0300
Caroline County .0320 .0320
Carroll County .0303 .0303
Cecil County .0300 .0300
Charles County .0303 .0303
Dorchester County .0262 .0320
Frederick County .0296 .0296
Garrett County .0265 .0265
Harford County .0306 .0306
Howard County .0320 .0320
Kent County .0285 .0320
Montgomery County .0320 .0320
Prince George's County .0320 .0320
Queen Anne's County .0320 .0320
St. Mary's County .0300 .0317
Somerset County .0320 .0320
Talbot County .0240 .0240
Washington County .0280 .0320
Wicomico County .0320 .0320
Worcester County .0175 .0225
Nonresidents .0175 .0225
Delaware