How Maryland taxes wages
State brackets from 2% to 6.5%, with new top brackets added in 2025.
At $65,000 of wages, that is the 29th-lowest estimated bill of the 42 jurisdictions (including DC) that tax wages.
Its top rate of 6.5% is the 13th-highest among the 26 jurisdictions with progressive brackets.
Maryland tax brackets for single filers
2026 brackets for single filers. Source: marylandcomptroller.gov (PDF)
| Taxable income | Rate |
|---|---|
| $0 – $1,000 | 2% |
| $1,000 – $2,000 | 3% |
| $2,000 – $3,000 | 4% |
| $3,000 – $100,000 | 4.75% |
| $100,000 – $125,000 | 5% |
| $125,000 – $150,000 | 5.25% |
| $150,000 – $250,000 | 5.5% |
| $250,000 – $500,000 | 5.75% |
| $500,000 – $1,000,000 | 6.25% |
| Over $1,000,000 | 6.5% |
Maryland tax brackets for married couples filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $1,000 | 2% |
| $1,000 – $2,000 | 3% |
| $2,000 – $3,000 | 4% |
| $3,000 – $150,000 | 4.75% |
| $150,000 – $175,000 | 5% |
| $175,000 – $225,000 | 5.25% |
| $225,000 – $300,000 | 5.5% |
| $300,000 – $600,000 | 5.75% |
| $600,000 – $1,200,000 | 6.25% |
| Over $1,200,000 | 6.5% |
Maryland tax brackets for heads of household
| Taxable income | Rate |
|---|---|
| $0 – $1,000 | 2% |
| $1,000 – $2,000 | 3% |
| $2,000 – $3,000 | 4% |
| $3,000 – $150,000 | 4.75% |
| $150,000 – $175,000 | 5% |
| $175,000 – $225,000 | 5.25% |
| $225,000 – $300,000 | 5.5% |
| $300,000 – $600,000 | 5.75% |
| $600,000 – $1,200,000 | 6.25% |
| Over $1,200,000 | 6.5% |
State tax only: every county and Baltimore City add their own income tax. The standard deduction is a flat $3,350 ($6,700 for joint and head of household returns), plus a $3,200 personal exemption per person that shrinks once federal AGI passes $100,000 ($150,000 for joint and head of household returns) and is gone above $150,000 ($200,000).
Example: $65,000 salary, single filer
| Wages | $65,000.00 |
|---|---|
| Standard deduction and personal exemption | −$6,550.00 |
| Taxable income | $58,450.00 |
| 2% on $0 – $1,000 | $20.00 |
| 3% on $1,000 – $2,000 | $30.00 |
| 4% on $2,000 – $3,000 | $40.00 |
| 4.75% on $3,000 – $58,450 | $2,633.88 |
| Maryland income tax | $2,723.88 |
That works out to about $227 a month, or an effective rate of 4.19% of wages. Each rate applies only to the part of taxable income inside its bracket.
Calculators for Maryland
- Paycheck calculator
Take-home pay after federal income tax, Social Security, Medicare, and Maryland income tax, with Maryland selected.
- Tips and overtime calculator
Your federal deduction for qualified tips and overtime, with Maryland selected and its state rules applied to the Maryland estimate.
- Senior deduction calculator
A federal deduction of up to $6,000 for each person 65 or older, after the income phase-out.
- Car loan interest calculator
A federal deduction for interest on a loan for a new, U.S.-assembled vehicle.
Does Maryland tax tips and overtime?
Maryland does not follow the federal tips and overtime deduction. The federal deduction “does not flow through to the Maryland income tax return.” HB 201 (tips) and HB 1035 (overtime) didn’t pass in 2026.
Qualified tips and overtime you deduct on your federal return (Schedule 1-A) are still taxed by Maryland, and our estimate taxes your full wages.
Source: Maryland Department of Legislative Services: HB 201 fiscal note (PDF), 2026 session. Checked . See how every state treats tips and overtime
To see your federal deduction and Maryland tax together, open the tips and overtime calculator with Maryland selected.
Local income taxes in Maryland
Every county and Baltimore City add a local income tax of 2.25%–3.3%, not included here.
These local taxes are not included in the estimate above.
Maryland vs. neighboring states
Workers in Pennsylvania and West Virginia would owe less on the same salary. District of Columbia, Virginia, and Delaware would charge more.
| State | Est. tax on $65,000 | vs. Maryland |
|---|---|---|
| Pennsylvania | $1,996 | −$728 |
| West Virginia | $2,088 | −$636 |
| District of Columbia | $2,787 | +$63 |
| Virginia | $2,921 | +$197 |
| Delaware | $2,964 | +$240 |
Official source
For forms, exact brackets, and filing deadlines, go to the official Maryland tax agency website.
Related states
- District of Columbia4%–10.75% progressive
- Delaware2.2%–6.6% progressive
- Virginia2%–5.75% progressive
- West Virginia2.11%–4.58% progressive