State income tax · Maryland
Maryland income tax rates
Maryland's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 6.5%
- Lowest rate
- 2%
- Brackets (single)
- 10
- Local income taxes
- Yes, in some localities
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 2% |
| $1,000 | 3% |
| $2,000 | 4% |
| $3,000 | 4.75% |
| $100,000 | 5% |
| $125,000 | 5.25% |
| $150,000 | 5.5% |
| $250,000 | 5.75% |
| $500,000 | 6.25% |
| $1,000,000 | 6.5% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 2% |
| $1,000 | 3% |
| $2,000 | 4% |
| $3,000 | 4.75% |
| $150,000 | 5% |
| $175,000 | 5.25% |
| $225,000 | 5.5% |
| $300,000 | 5.75% |
| $600,000 | 6.25% |
| $1,200,000 | 6.5% |
Notes
Maryland's statute fixes the bracket amounts (not indexed); the 6.25% and 6.5% top brackets were added by the 2025 Budget Reconciliation and Financing Act and appear in the Comptroller's 2026 rate schedules. Every county and Baltimore City also levies a local income tax on Maryland taxable income, and a separate 2% additional tax applies to net capital gain (not wages) when federal AGI exceeds $350,000.
Sources
We read each source on the date shown and quote the line we relied on.
- Md. Code, Tax-General § 10-105(a) (external site)
(x) 6.50% of Maryland taxable income in excess of $1,200,000.
- Maryland Withholding Tax Facts, January 2026 - December 2026 (Tax Rate Schedules I and II; county rates) (external site)
$58,385.00 plus 6.50% of the excess over $1,000,000