Tax Information for Individual Income Tax

For tax year 2021, Maryland's personal tax rates begin at 2% on the first $1000 of taxable income and increase up to a maximum of 5.75% on incomes exceeding $250,000 (or $300,000 for taxpayers filing jointly, heads of household, or qualifying widow(ers). Nonresidents are subject to a special tax rate of 2.25%, in addition to the state income tax rate.

Maryland's 23 counties and Baltimore City also levy a local income tax, which is collected on the resident state tax return as a convenience to local governments.

There are special tax benefits available to taxpayers 65 and older, military retirees, low income families and families paying for child care. The deadline for filing your Maryland income tax is April 15, 2024, if you are filing on a calendar year basis.

Follow the links below for information on Maryland's individual income tax, including what's new for the current tax year, as well as rates, tax legislation, and frequently asked questions. Visit the Filing information section for information on the specifics of tax filing.

Maryland Income Tax Rates and Brackets

The chart shown below outlining the 2023 Maryland income tax rates and brackets is for illustrative purposes only. Do not use this overview to figure your tax.

If your income is under $100,000, use the tax tables in the Maryland income tax booklet to figure your tax. If your income exceeds $100,000, use the appropriate row in the Maryland Tax Computation Worksheet Schedules I and II. See Instruction 17 in the tax booklet.

2023 Maryland Income Tax Rates

Taxpayers Filing as Single, Married Filing Separately, Dependent Taxpayers or Fiduciaries Taxpayers Filing Joint Returns, Head of Household, or Qualifying Widows/Widowers
Taxable Net Income Maryland Tax Taxable Net Income Maryland Tax
$0 - $1,000 2.00% $0 - $1,000 2.00%
$1,000 - $2,000 $20 plus 3.00% of the excess over $1,000 $1,000 - $2,000 $20 plus 3.00% of the excess over $1,000
$2,000 - $3,000 $50 plus 4.00% of the excess over $2,000 $2,000 - $3,000 $50 plus 4.00% of the excess over $2,000
$3,000 - $100,000 $90 plus 4.75% of the excess over $3,000 $3,000 - $150,000 $90 plus 4.75% of the excess over $3,000
$100,000 - $125,000 $4,697.50 plus 5.00% of the excess over $100,000 $150,000 - $175,000 $7,072.50 plus 5.00% of the excess over $150,000
$125,000 - $150,000 $5,947.50 plus 5.25% of the excess over $125,000 $175,000 - $225,000 $8,322.50 plus 5.25% of the excess over $175,000
$150,000 - $250,000 $7,260.00 plus 5.50% of the excess over $150,000 $225,000 - $300,000 $10,947.50 plus 5.50% of the excess over $225,000
Over $250,000 $12,760.00 plus 5.75% of the excess of $250,000 Over $300,000 $15,072.50 plus 5.75% of the excess over $300,000

Maryland's 23 counties and Baltimore City levy a local income tax which we collect on the state income tax return as a convenience for local governments.

The local income tax is calculated as a percentage of your taxable income. Local officials set the rates, which range between 2.25% and 3.20% for the current tax year.

You should report your local income tax amount on line 28 of Form 502.

Your local income tax is based on where you live - not where you work, or where your tax preparer is located. Be sure to use the correct rate for the local jurisdiction in which you live.

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.

Notification of Local Rate Change to Comptroller

Pursuant to Annotated Code of Maryland, Tax-General Article § 10-106(b), a county must provide notice of a county income tax rate change to the Comptroller on or before July 1 prior to the effective date of the rate change.

To give notice of a county income tax rate change, you must submit a certified copy of the County Council passed ordinance or bill on or before the deadline required by law.

You should mail your notice to:

The Honorable Brooke Lierman
Comptroller of Maryland
P.O. Box 466
Annapolis, MD 21404-0466

You should also cc Andrew Schaufele and Robert R. Scheerer at:

Andrew Schaufele, Deputy Comptroller
Comptroller of Maryland
P.O. Box 466
Annapolis, MD 21404-0466
Robert R. Scheerer, Director
Revenue Administration Division
Comptroller of Maryland
P.O. Box 1829
Annapolis, MD 21404-1829

Resources for Local Governments Regarding Local Income Tax Requirements

  • Local Income Tax Distribution Archive - County by county and city by town distributions of local income tax. Also included in the distribution of local income tax revenue are comparisons of delinquent distributions and fiduciary distributions by county, (net of municipalities) and by municipality.
  • Local Income Tax Rate Changes - Instructions on how to notify the State of Maryland Comptroller's Office of changes to local income tax rates by counties
  • Local Tax Rates: A chart depicting each county and the City of Baltimore's local income tax rates.
  • Income Tax Summary Report Archive - This summary report is an analysis of Maryland resident and nonresident personal income tax returns filed for a given calendar year.
Legislative Summaries

Administrative Releases: Personal, Estate and Corporate Income Tax

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Release # Title Revision/Effective Date
1 Military Personnel and Civilian Spouses - Both Residents and Nonresidents of Maryland Revised: 9/2011
2 Interstate Commerce Tax Act. Domestic and Foreign Corporations. Nexus Requirements. Apportionment of Corporate Net Income Revised: 9/2009
3  Nonresident Credits, Reciprocal Income Tax Agreements, Nonresident County Income Tax, and Nonresident with Maryland Resident Spouse Revised: 9/2011
4 Extension of Time for Filing Maryland Income Tax Returns and Estate Tax Returns Revised: 9/2011
5 Mutual Fund Distributions of Tax-Exempt Interest and Capital Gains from State and Local Obligations Revised: 9/2009
6 Taxation of Pass-Through Entities Revised: 12/2023
7 Some Aspects of the Subtraction Modification for Volunteer Travel Expenses Under Section 10-208 of the Tax-General Article. See Form 502V Revised: 9/2009
8 Treatment of Partner's Share of Income, Gain or Loss, from a Partnership When the Individual Partner Establishes or Abandons Maryland Residence Revised: 9/2008
9 Portion of Subpart F Income which may be subtracted from Corporation Taxable Income Effective: 9/2009
10 Maryland Taxation of Income from "Ginnie Maes" Effective: 9/2009
11 Income from Regulated Investment Companies which Invest in U.S. Government Obligations and Income from Repurchase Agreement Transactions Revised: 9/2009
12 Apportionment of Partnership Share of Income by Corporate Partners Revised: 9/2008
13 Tax Status of Interest Received from Federal, State and Local Obligations Revised: 8/2012
14 Interest Rates for Refunds and Delinquent Taxes Revised: 11/2019
15 Information Reporting on Sales of Real Estate Located in Maryland and Owned by Nonresidents Revised: 09/2007
16 Fiduciaries, Including Estates and Trusts Revised: 9/2011
17 Rescinded Rescinded: 12/31/2001
18 Net Operating Losses and Associated Maryland Addition and Subtraction Modifications Revised: 07/2013
19 Rescinded Rescinded: 08/31/2005
20 Income Tax Refunds and Credits: Limitations Revised: 9/2009
21 Income Tax Treatment of Employee Contributions under the Maryland Pension Pickup Program Revised: 9/2010
22 Apportionment of Income - Airlines Revised: 6/2022
23 Military Retirement Income Revised: 9/2009
24 Nonresident Professional Athletes and Entertainers Revised: 9/2008
25 Income Tax Treatment of Limited Liability Companies Revised: 9/2012
26 Procedures for Computer-Printed Substitute Forms Revised: 09/2022
27 Work, Not Welfare, Tax Incentive Act of 1995 with 1996, 1998, 2000, 2003, 2006, 2007 and 2008 Amendments (Employment Opportunity Credit) Revised: 9/2012
28 Rescinded Rescinded: 08/31/2005
29 Subtraction Modification for Volunteer Fire, Rescue or Emergency Medical Services Personnel Revised: 6/2011
30 Maryland Estate Tax Revised: 05/2013
31 Subtraction Modification for Police Auxiliary or Reserve Volunteers Revised: 9/2009
32 Maryland College Savings Plans Tax Benefits Revised: 01/2010
33 Tax Credits for Hiring Individuals with Disabilities Revised: 8/2012
34 Credit against Withholding Taxes for Tax-exempt Organizations Revised: 9/2010
35 Subtraction Modification for United States Coast Guard Auxiliary Members Revised: 9/2009
36 Tax Credit for Cost of Providing Commuter Benefits to Employees and the Commuter Benefits Act of 2000 and 2002 Revised: 9/2009
37 Domicile and Residency Effective: 9/2009
38 Decoupling from Federal Income Tax Laws Revised: 6/2022
39 Long-Term Employment of Qualified Ex-Felons Tax Credit Revised: 8/2012
40 Claim of Right Effective: 9/30/2006
41 Withholding on Designated Distributions from Retirement Plans Revised: 8/2012
42 502CR Part A - Claiming Credit for State and Local Taxes Paid to Other States Revised: 3/2019
43 Corporate Apportionment of Income Revised: 10/2022.

Income Tax Alerts

Power of Attorney

The Comptroller's Office will no longer accept the federal Form 2848 or federal Form 8821 as power of attorney forms for Maryland tax purposes.

Please use one of the following forms:

Maryland Form 548 (Power of Attorney)
Maryland Form 548 Instructions
Maryland Form 548P (Reporting Agent Authorization)

We will continue to accept a durable power of attorney or any other power of attorney form authorized by Maryland law.

The completed Maryland Form 548 should include all identifying information for the taxpayer including:

  • Name(s)
  • Address
  • Social Security number(s)
  • Signature(s)
  • Date

The tax representative or appointed authority authorized to have power of attorney and to receive and inspect confidential tax information for the taxpayer must specify on the form the representative's name, mailing address, daytime telephone number, signature and designation item number (1-10). The Maryland Form 548 must also be filed with government-issued identification for the taxpayer (not the representative) unless the representative's designation is item number 1, 2 or 3.

The tax matters to be discussed by the taxpayer's representative with power of attorney must include the following information:

  • Type of Maryland tax (income, employment)
  • Maryland tax form number (502, MW506)
  • Year(s) or period(s) covered

If the power of attorney form does not include all the information as instructed it will not be accepted.

The power of attorney form shall be valid until superseded, revoked or by the death of the taxpayer(s) or representative(s).

Tax information can be disclosed to the appropriate party possessing power of attorney if the "Check Here" box on the appropriate form (Form 502, Form 505, etc.) has been marked. This authority extends to the estimated payments made for the subsequent tax year.

There is no such thing as a "Verbal POA". If a taxpayer calls and their representative is present the taxpayer can give permission for the representative to speak to us at that time. However, the approval is for that phone call at that time only.

Volunteer Income Tax Preparation Organizations V.I.T.A/A.A.R.P/T.C.E

Volunteers can use Maryland Form 548 and Maryland Form 548P with no PTIN. All information will still be required in order to accept the POA. They should clearly indicate on the form the volunteer organization with whom they are affiliated.

Power of attorney forms can be mailed, faxed or scanned and e-mailed.

If mailing the forms they can be sent to:

Comptroller of Maryland
Revenue Administration Division
P.O. Box 1829
Attn: POA
Annapolis, Maryland 21404-1829

If faxing the forms they can be faxed to 410-260-6213.

If scanning and e-mailing the forms they can be e-mailed to RADPOA@marylandtaxes.gov

For more information about power of attorney matters, call 410-260-7424, Monday - Friday, 8:30 a.m. - 4:30 p.m. You can also e-mail related inquiries to taxprohelp@marylandtaxes.gov