Tax Year 2026Updated September 11, 2026

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.

State Income Tax
2% – 6.50%
County Income Tax
2.25% – 3.30%
Sales Tax
6.00% (no local)

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 – $1,0002.00%
$1,000 – $2,0003.00%
$2,000 – $3,0004.00%
$3,000 – $100,0004.75%
$100,000 – $125,0005.00%
$125,000 – $150,0005.25%
$150,000 – $250,0005.50%
$250,000 – $500,0005.75%
$500,000 – $1,000,0006.25%
Over $1,000,0006.50%

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:

JurisdictionRate
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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.

Maryland Tax Calculators

Frequently Asked Questions

Does Maryland have a state income tax?
Yes. Maryland has a graduated state income tax with 8 brackets, ranging from 2% to 5.75% for TY2026.
What are Maryland's income tax rates for 2026?
Maryland uses a graduated income tax with 10 brackets for 2026. The base schedule runs from 2% to 5.75% on the first $500,000 of income. The FY2026 Maryland budget act added two high-earner brackets: 6.25% on income over $500,000 and 6.5% on income over $1,000,000. Maryland taxable income starts from federal AGI with Maryland modifications.
What is the Maryland county income tax?
Maryland requires all residents to pay a county income tax in addition to the state tax. County rates range from 2.25% to 3.30% depending on your county of residence. Major counties (Montgomery, Baltimore County, Howard, Prince George's, Baltimore City) each charge 3.20%. Frederick County charges the highest rate at 3.30%. Your employer withholds both state and county tax based on your address.
Does Maryland conform to the OBBBA tips and overtime deductions?
No - Maryland is a selective decoupler. Maryland has historically decoupled from various federal provisions (bonus depreciation, federal stimulus exemptions, etc.). As of mid-2026, Maryland has not enacted legislation conforming to the OBBBA tips or overtime deductions for the Maryland return. Workers claiming the federal deductions must add back those amounts on Form 502. Verify whether the Maryland General Assembly has taken action.
What is Maryland's sales tax rate?
Maryland has a single statewide 6.00% sales and use tax. Maryland does not permit local sales taxes - the 6.00% state rate is the total rate in every jurisdiction in Maryland. Food for human consumption (groceries) is exempt from Maryland sales tax.