Home Individual Taxes Withholding Information Withholding Information The purpose of withholding tax is to collect income tax at the source, as wages are earned, as part of the state's "pay-as-you-go" plan of income tax collection. Nonresidents If you are a nonresident who owns and is selling or transferring real property and associated tangible personal property in Maryland, you must make a tax withholding payment to the local Clerk of the Circuit Court or the Maryland Department of Assessments and Taxation (SDAT). The payment must be made before the deed or other instrument of transfer is recorded with the court clerk or filed with SDAT. For a nonresident individual, the payment is 8% of the total property sale payment made to the individual. A nonresident entity must make an 8.25% payment. See Withholding Requirements for Sales of Real Property by Nonresidents. Withholding Forms Withholding Forms Local Tax Rate Changes - There are no local tax rates increase for tax year 2021, however, two counties (St Mary's and Washington's) have decreased their local rate for calendar year 2022. Click here for a complete list of current city and local counties' tax rate. 2023 Withholding Forms - Current Year 2022 Withholding Forms 2021 Withholding Forms 2020 Withholding Forms 2019 Withholding Forms 2018 Withholding Forms 2017 Withholding Forms 2016 Withholding Forms 2015 Withholding Forms 2014 Withholding Forms 2013 Withholding Forms 2012 Withholding Forms 2011 Withholding Forms 2010 Withholding Forms