Maryland income tax and brackets 2026
Maryland taxes income at 10 rates in 2026, from 2% on the first $1,000 of a single filer's taxable income to 6.5% above $1,000,000. A single filer earning $75,000 in Maryland owes about $13,055 in federal, state and local income tax, an effective rate of 17.4%.
Income tax · 2026
See the brackets $13,055for the year
Effective rate 17.4% of income
Federal income tax$7,67058.8%
Maryland income tax$3,19624.5%
County income tax$2,18916.8%
Taxable income
$58,900
Top federal rate
22%
Top Maryland rate
7.95%
Maryland tax brackets 2026
Maryland brackets · 2026
2% to 6.5%
10 brackets
Your top bracket
4.75%
Average rate
4.7%
Taxable income
$68,400
How your $3,197 adds up
2% on the first $1,000$200.6%
3% on the next $1,000$300.9%
4% on the next $1,000$401.3%
4.75% on the last $65,400$3,10797.2%
Maryland brackets, single
Maryland has not published its 2026 joint and head of household standard deduction; $6,850 follows its inflation rule.
| Rate | Taxable income | Tax owed |
|---|---|---|
| 2% | $0 to $1,000 | 2% of taxable income |
| 3% | $1,000 to $2,000 | $20.00 + 3% over $1,000 |
| 4% | $2,000 to $3,000 | $50.00 + 4% over $2,000 |
| 4.75%You | $3,000 to $100,000 | $90.00 + 4.75% over $3,000 |
| 5% | $100,000 to $125,000 | $4,697.50 + 5% over $100,000 |
| 5.25% | $125,000 to $150,000 | $5,947.50 + 5.25% over $125,000 |
| 5.5% | $150,000 to $250,000 | $7,260.00 + 5.5% over $150,000 |
| 5.75% | $250,000 to $500,000 | $12,760.00 + 5.75% over $250,000 |
| 6.25% | $500,000 to $1,000,000 | $27,135.00 + 6.25% over $500,000 |
| 6.5% | Over $1,000,000 | $58,385.00 + 6.5% over $1,000,000 |
Maryland at a glance
- Income tax
- 2% to 6.5%
- Standard deduction
- $3,400
- Personal exemption
- $3,200
- State payroll taxes
- None
- County income tax
- 2.25% to 3.3%
- Sales tax
- 6%
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4MarylandMaryland's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
Maryland income tax questions
What are the Maryland tax brackets for 2026?
Maryland has 10 brackets for single filers, from 2% on the first $1,000 of taxable income to 6.5% on income over $1,000,000.
How much income tax do I pay on $75,000 in Maryland?
A single filer earning $75,000 owes about $7,670 in federal income tax, $3,197 in Maryland income tax and $2,189 in local tax for 2026, $13,055 in all. That is 17.4% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $68,400 of Maryland taxable income is in the 4.75% bracket, but only the $65,400 above $3,000 pays 4.75%. The lower rates tax the rest, so the brackets come to $3,197, 4.7% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will Maryland's brackets change?
Brackets are set in law and not indexed; a 2025 law added 6.25% and 6.5% brackets (over $500,000 and $1,000,000 single, $600,000 and $1,200,000 joint), turned the standard deduction into a flat amount indexed each year from 2026, and added a 2% surtax on capital gains for incomes over $350,000.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Maryland's own is $3,400 for single filers.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- Comptroller of Maryland
- Comptroller of Maryland, 2026 state and local withholding information memo (brackets, county rates)
- Comptroller of Maryland, 2026 Employer Withholding Guide ($3,400 standard deduction)
- Comptroller of Maryland, 2026 Form MW507 instructions (exemption phase-out table)
- Department of Legislative Services, local income tax rates 2022 to 2026
- DLS fiscal note, HB 411 (2026): current-law standard deduction and indexing
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
- Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (state rate)
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