Maryland Income Tax Rate 2026
Maryland imposes a graduated income tax with 10 brackets for 2026 - including new high-earner brackets of 6.25% (over $500,000) and 6.5% (over $1,000,000) added by the FY2026 budget act. All Maryland residents also pay a mandatory county income tax, ranging from 2.25% to 3.30% based on where you live. The state sales tax is a uniform 6.00% with no local additions. Maryland is a selective decoupler from federal provisions - OBBBA tips and overtime deductions currently do not reduce Maryland taxable income. Use the Maryland paycheck calculator to estimate your take-home pay including county taxes.
Maryland Income Tax Brackets 2026
Maryland uses a 10-bracket graduated income tax for 2026. The first eight brackets (2%–5.75%) follow the 2025 schedule. Two new brackets were added by the FY2026 Maryland budget act: 6.25% on income over $500,000 and 6.5% on income over $1,000,000. Maryland standard deduction is 15% of Maryland AGI, minimum $1,800, maximum $2,600.
| Taxable Income (Single) | Rate |
|---|---|
| $0 – $1,000 | 2.00% |
| $1,000 – $2,000 | 3.00% |
| $2,000 – $3,000 | 4.00% |
| $3,000 – $100,000 | 4.75% |
| $100,000 – $125,000 | 5.00% |
| $125,000 – $150,000 | 5.25% |
| $150,000 – $250,000 | 5.50% |
| $250,000 – $500,000 | 5.75% |
| $500,000 – $1,000,000 | 6.25% |
| Over $1,000,000 | 6.50% |
Maryland County Income Tax
Every Maryland resident pays a county income tax on top of the state rate. County rates range from 2.25% to 3.30%. Selected major counties for 2026:
| Jurisdiction | Rate |
|---|---|
| 0 | NaN% |
| 1 | NaN% |
| 2 | NaN% |
| 3 | NaN% |
| 4 | NaN% |
| 5 | NaN% |
| 6 | NaN% |
OBBBA Conformity - Maryland Does Not Currently Conform
Maryland has a history of selective decoupling from federal income tax provisions. As of 2026, Maryland has not enacted legislation adopting the OBBBA tips or overtime deductions. Workers who claim these federal deductions must add the amounts back on Form 502. Verify whether the Maryland General Assembly has taken action for the 2026 tax year.
Maryland Sales Tax
Maryland imposes a uniform 6.00% sales and use tax. Maryland does not permit any local sales taxes, so the rate is identical everywhere in the state. Food for human consumption (groceries) is exempt from Maryland sales tax.