Regular Method

To help simplify the preparation of payroll withholding tax for employers, we have provided tax tables that relate to the various local taxing jurisdictions. Each table associated with a local taxing area either matches or closely approximates that local tax rate, without going below the actual rate. For lump sum distributions and annual bonuses, see the percentage method tables.

To find the correct withholding amount in the tables:

  • Select the appropriate locality for where the employee lives.
  • Scroll down the page to the proper frequency for the payroll cycle.
  • Locate the gross wages on the right-hand margin.
  • Locate the number of exemptions being claimed at the top margin.
  • Find the intersecting point for the recommended combined amount of state and local income tax to be withheld.

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