Audience: Individuals, Businesses

The chart shown below outlining the 2025 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.

2025 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

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 3.30% 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.

Withholding Tables

You may use the Regular Method Withholding Tables to determine the correct amount of state and local income tax that must be withheld from employee wages. To determine a precise amount to be withheld, use the Percentage Method tables.

The total income tax required to be withheld on wages for the purposes of the withholding tables and schedules is calculated without regard to the marginal state income tax rates of less than 4.75 percent.

Percentage Method

Each local income tax percentage rate in the calculation associated with a jurisdiction listed at right either matches or closely approximates the listed local tax rate for that jurisdiction, without going below the actual tax rate.

To find the proper calculation, click on the jurisdiction where the employee lives.

For lump sum distribution or annual bonus select the jurisdiction and use the rate listed at the bottom of that page.

For employees who are not residents of Maryland, use the Nonresident link which does not include local tax. However, the calculation provides for the special nonresident tax, which is calculated using the lowest local tax rate in effect for the tax year.

For employees who are residents of Maryland, but are working in Delaware or other nonreciprocal states, use the link labeled Delaware. The calculation for the Delaware link includes the local tax and credit for income taxes paid to another state.

For more information, contact Taxpayer Service Division.

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.

NOTE:

I. Anne Arundel Co. The local tax rates for calendar year 2025 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. .0294 of Maryland taxable income in excess 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. .0294 of Maryland taxable income in excess of $75,001 through $480,000; and
3. .0320 of Maryland taxable income of over $480,000
   

II. Frederick Co. The local tax rates for tax year 2025 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. 
   

III. Anne Arundel Co. The local tax rates for calendar year 2026 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. .0294 of Maryland taxable income in excess 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. .0294 of Maryland taxable income in excess of $75,001 through $480,000; and
3. .0320 of Maryland taxable income of over $480,000 

IV. Frederick Co. The local tax rates for tax year 2026 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. 
   

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

You should also cc Andrew Schaufele and Gina Wiklund at:

Andrew Schaufele, Deputy Comptroller
Comptroller of Maryland
P.O. Box 466
Annapolis, MD 21404-0466

Gina Wiklund, 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 Tax Rates (PDF): 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.