If you live in Maryland, you pay a county income tax on top of the state's income tax. Every county and Baltimore City levies one, at rates of roughly 2.25% to 3.3%, and it's withheld from your paycheck along with state tax. For many workers, the county share is close to the size of the state share.
That's why Maryland's combined state and local income tax is among the highest in the country, even though its state rates top out at 6.5%. This guide explains how Maryland county tax works, how it shows up in withholding, and what it adds to a real paycheck.
How Maryland county tax works
Maryland's local income tax is a flat percentage set by each of the state's counties and by Baltimore City. Unlike the state tax, it doesn't use brackets: the same rate applies across your income.
- It's based on where you live. For Maryland residents, the county (or Baltimore City) where you live generally sets your local rate, not the county where you work.
- It's figured on Maryland taxable income. The county rate is generally applied to the same taxable income used for the state return, after Maryland's deductions and exemptions.
- It's withheld with state tax. Your employer adds the county rate to state withholding. On some pay stubs, state and county appear as one combined Maryland line.
We don't list individual county rates here because they're set locally and can change. Look up your county's current rate with the Comptroller of Maryland, then enter it in the local tax box of our paycheck calculator.
Maryland state income tax for 2026
The county tax sits on top of the state's own graduated tax. For 2026, Maryland's standard deduction is $3,350 for single filers and $6,700 for married couples filing jointly, and the personal exemption is $3,200 per filer ($6,400 for a married couple).
| Maryland taxable income (single) | State rate |
|---|---|
| $0 to $1,000 | 2% |
| $1,000 to $2,000 | 3% |
| $2,000 to $3,000 | 4% |
| $3,000 to $100,000 | 4.75% |
| $100,000 to $125,000 | 5% |
| $125,000 to $150,000 | 5.25% |
| $150,000 to $250,000 | 5.5% |
| $250,000 to $500,000 | 5.75% |
| $500,000 to $1,000,000 | 6.25% |
| Over $1,000,000 | 6.5% |
Married brackets start the same but stretch further at the top: 4.75% runs to $150,000, and the 6.5% rate begins above $1.2 million. Most Maryland workers pay 4.75% on most of their taxable income, then add their county rate.
Worked example: a married couple earning $98,000
Say a married couple filing jointly earns a combined $98,000, paid semimonthly (24 paychecks). We'll show their paycheck with no county tax entered, then at the low end (2.25%) and high end (3.3%) of the county range. All figures are estimates from our calculator.
| Per semimonthly paycheck | State only | State + 2.25% county | State + 3.3% county |
|---|---|---|---|
| Gross pay | $4,083.33 | $4,083.33 | $4,083.33 |
| Federal income tax | $308.33 | $308.33 | $308.33 |
| Social Security + Medicare | $312.38 | $312.38 | $312.38 |
| Maryland state tax | $165.84 | $165.84 | $165.84 |
| County tax | $0.00 | $91.87 | $134.75 |
| Take-home pay | $3,296.78 | $3,204.91 | $3,162.03 |
Over a year, Maryland state tax comes to about $3,980. County tax adds about $2,205 at 2.25% or $3,234 at 3.3%. At the high end, the county tax is more than 80% of the state tax, and the couple's take-home pay is about $1,029 a year lower than at the low end, just because of where they live.
Why our county figure is a slight overestimate
Our calculator applies the local rate you enter to your wages after pre-tax deductions. Maryland actually applies the county rate to Maryland taxable income, which is lower because of the state standard deduction and exemptions. So treat the calculator's county line as a slightly high estimate. Your employer's withholding tables will handle the exact calculation.
A single filer in a high-rate county
For a single worker earning $62,000, paid biweekly, in a county at 3.3%, the calculator estimates $99.28 per paycheck in state tax and $78.69 in county tax, with take-home pay of $1,821.91. That's about $2,581 a year to the state and $2,046 to the county.
Run your own scenario in the Maryland paycheck calculator.
What to check on your pay stub
- The county is right. If you moved within Maryland, make sure payroll has your new address. The wrong county means the wrong rate.
- The county tax is included at all. If your withholding only covers state tax, you could owe a sizable balance at filing time. Look for a local line, or a state line that's clearly larger than state tax alone.
- Your Maryland withholding form is current. Maryland uses its own employee withholding form. Review it, along with your address in payroll, when you move.
Our guide to how state income tax withholding works explains how employers calculate these amounts, and how to read your pay stub covers where to find each line.
Living or working outside Maryland
The county tax described here applies to Maryland residents. If you live in another state and commute into Maryland, or live in Maryland and work elsewhere, different rules can apply, including nonresident rules and agreements between states. Check with the Comptroller of Maryland and your home state's revenue department. Neighboring states have very different tax setups; compare them with the Virginia paycheck calculator or the Pennsylvania paycheck calculator, and see our guide to living in one state and working in another.
For how Maryland's local tax compares with local taxes elsewhere, read our overview of local income taxes.
Frequently Asked Questions
Does every Maryland county have an income tax?
Yes. Every Maryland county and Baltimore City levies a local income tax, roughly 2.25% to 3.3%.
Is Maryland county tax based on where I live or where I work?
For Maryland residents, it's based on where you live, not where your job is located. Moving to a different county changes your rate.
Why is my Maryland withholding so high?
Maryland withholding usually includes both state tax and your county tax. Together, they're among the highest combined state and local income taxes in the country.
How do I add Maryland county tax to your calculator?
Find your county's current rate, then enter it as a percentage in the calculator's local tax box. The result will be a slightly high estimate, since Maryland applies the rate to taxable income rather than gross wages.
Sources
- Tax Foundation: State Individual Income Tax Rates and Brackets, 2026
- IRS Publication 15, Employer's Tax Guide
- IRS Publication 505, Tax Withholding and Estimated Tax
Run the numbers for your state
Written and checked against IRS, Social Security Administration and state tax agency publications for the 2026 tax year. General information, not tax, legal or financial advice. Read our editorial policy, calculation methodology and sources.