Maryland state income tax rates and calculator
Maryland has a graduated state income tax, with rates ranging from 2 percent to 5.75 percent for the 2024 tax year, for income reported on returns filed in 2025. Some jurisdictions within the state also levy their own income taxes, in addition to the state income tax.
Maryland personal income tax rates for 2024
Maryland collects income taxes from its residents across eight tax brackets. The state’s graduated, or progressive, tax system is similar in structure to the federal system, though the federal system has seven tax brackets, rather than eight.
In such a system, your marginal tax rate is the top rate you pay, but your effective, or actual, tax rate is a blend of tax rates, and is generally lower than your marginal rate.
For example, a single filer in Maryland with $60,000 in taxable income in 2024 will pay a 2 percent tax rate on their first $1,000 of income, then a 3 percent rate on the next $1,000, then a 4 percent rate on the next $1,000, and then a 4.75 percent rate on the last $57,000 of income ($57,000 is the taxpayer’s $60,000 of income minus the first $3,000). Read more about marginal vs. effective tax rates.
On top of state income taxes, Maryland’s 23 counties and Baltimore also levy local income taxes at rates between 2.25 percent and 3.2 percent. Local income taxes are withheld and collected on the same form as state income taxes.
| Maryland income tax rates for 2024 | ||
| Tax rate | Single or married filing separately | Married filing jointly or head of household |
| 2% | $0 to $1,000 | $0 to $1,000 |
| 3% | $1,000 to $2,000 | $1,000 to $2,000 |
| 4% | $2,000 to $3,000 | $2,000 to $3,000 |
| 4.75% | $3,000 to $100,000 | $3,000 to $150,000 |
| 5% | $100,000 to $125,000 | $150,000 to $175,000 |
| 5.25% | $125,000 to $150,000 | $175,000 to $225,000 |
| 5.5% | $150,000 to $250,000 | $225,000 to $300,000 |
| 5.75% | $250,000+ | $300,000+ |
Source: Comptroller of Maryland
Tax returns are due by April 15 or the next business day if that date falls on a weekend or holiday. If you file and pay online using direct debit or a credit card, your payment isn’t due until April 30.
Who has to file Maryland state taxes?
Maryland residents must file a tax return if their Maryland gross income exceeds certain thresholds. (For more information on calculating Maryland gross income, see the Maryland income tax instructions.)
| Filing status | Filing threshold for taxpayers under 65 (Maryland gross income) |
|---|---|
| Single, married filing separately or dependent | $14,600 |
| Married filing jointly or qualified surviving spouse | $29,200 |
| Head of household | $21,900 |
| Filing status | Filing threshold for taxpayers 65+ (Maryland gross income) |
|---|---|
| Single, 65+ | $16,550 |
| Married filing jointly, one spouse 65+ | $30,750 |
| Married filing jointly, both spouses 65+ | $32,300 |
| Married filing separately, 65+ | $14,600 |
| Head of household, 65+ | $23,850 |
| Qualified surviving spouse, 65+ | $30,750 |
Some nonresidents who work for companies based in Maryland or who do business in the state also must file tax returns. See the state’s nonresident tax forms and instructions.
Generally, however, residents of the District of Columbia, Virginia or West Virginia who only had income from Maryland don’t have to file a Maryland income tax return. Some Pennsylvania residents who only had income from Maryland are also exempt from filing Maryland income taxes.
Is there a personal exemption or standard deduction in Maryland?
Maryland offers both a personal exemption and a standard deduction.
The exemption is worth $3,200, per qualifying person, though that amount phases out for single filers with federal adjusted gross income (AGI) of more than $100,000, and head of household and married filing jointly taxpayers with AGI of more than $150,000.
Over a certain income level — $150,000 for single or married filing separately filers and $200,000 for married filing jointly or head of household filers — the exemption drops to zero. See this exemptions worksheet for details.
There is an additional exemption of $1,000 if you are over 65 on the last tax day of the year, or blind.
Maryland exemption and standard deduction amounts for 2024
| Filing status | Personal exemption per qualifying person (see income phaseouts above) | Standard deduction |
|---|---|---|
| Single | $3,200 | $2,700 |
| Head of household | $3,200 | $5,450 |
| Married filing jointly | $3,200 | $5,450 |
| Married filing separately | $3,200 | $2,700 |
Maryland sales tax rate
The state sales tax rate is 6 percent.There are no local sales taxes in Maryland. The state also has a 6 percent sales and use tax applied to tax-free purchases made out of state, which must be reported and paid by filing the state’s use tax return.
Other things to know about Maryland taxes
- Maryland’s effective property tax rate is 0.95 percent on average, according to the Tax Foundation. Here are the local property tax rates by jurisdiction.
- Maryland has both inheritance and estate taxes. Read more about inheritance tax and how it works.
- The corporate income tax is 8.25 percent.
- The gasoline tax is 46.1 cents per gallon.
- The cigarette tax is $5 per pack, one of the highest in the country.
- Marijuana is legal in Maryland for both medicinal and recreational purposes; the marijuana tax on cannabis and cannabis products is 9 percent, the same rate that applies to alcohol.