Home Individual Taxes Tax Rates Maryland Income Tax Rates and Brackets The chart shown below outlining the 2022 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. 2022 Maryland Income Tax Rates 2022 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 Local Income Tax Rates 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. Tax Year Local Tax Area 2022 2023 Allegany County .0305 .0303 Anne Arundel County .0281 .0281* Baltimore City .0320 .0320 Baltimore County .0320 .0320 Calvert County .0300 .0300 Caroline County .0320 .0320 Carroll County .0303 .0303 Cecil County .0300 .0280 Charles County .0303 .0303 Dorchester County .0320 .0320 Frederick County .0296 .0296** 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 .0310 .0300 Somerset County .0320 .0320 Talbot County .0240 .0240 Washington County .0300 .0295 Wicomico County .0320 .0320 Worcester County .0225 .0225 Nonresidents .0225 .0225 NOTE: * Anne Arundel Co. The local tax rates for taxable 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. ** Frederick Co. The local tax rates for taxable 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. Local Income Tax Rate Changes 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 Peter Franchot 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.