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.

Local Tax Area 2023 2024
Allegany County .0303 .0303
Anne Arundel County .0270 (I)
.0281 (I) 		.0270 (III)
.0281 (III)
.0320 (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 (II)
.0296 (II) 		.0225 (IV)
.0275 (IV)
.0296 (IV)
.0320 (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.