Maryland Tax Brackets 2026
Maryland state income tax rates for tax year 2026 — 8 progressive brackets from 2% to 5.75%, with separate thresholds for single filers and married filing jointly.
Tax year
2026
Type
Progressive
Rate range
2%–5.75%
Brackets
8
Maryland state tax at common incomes (2026)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,323 | 4.64% | $2,323 | 4.64% |
| $75,000 | $3,510 | 4.68% | $3,510 | 4.68% |
| $100,000 | $4,698 | 4.70% | $4,698 | 4.70% |
| $150,000 | $7,260 | 4.84% | $7,073 | 4.71% |
| $250,000 | $12,760 | 5.10% | $12,323 | 4.93% |
| $500,000 | $27,135 | 5.43% | $26,573 | 5.31% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2026 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $1,000 | 2% |
| $1,000 – $2,000 | 3% |
| $2,000 – $3,000 | 4% |
| $3,000 – $100,000 | 4.75% |
| $100,000 – $125,000 | 5% |
| $125,000 – $150,000 | 5.25% |
| $150,000 – $250,000 | 5.5% |
| Over $250,000 | 5.75% |
2026 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $1,000 | 2% |
| $1,000 – $2,000 | 3% |
| $2,000 – $3,000 | 4% |
| $3,000 – $150,000 | 4.75% |
| $150,000 – $175,000 | 5% |
| $175,000 – $225,000 | 5.25% |
| $225,000 – $300,000 | 5.5% |
| Over $300,000 | 5.75% |
About Maryland's rates
Maryland's eight-bracket progressive system tops out at 5.75% on income over $250,000 — but that is only the state portion. Every Maryland county and Baltimore City adds a local 'piggyback' income tax ranging from 1.75% to 3.2%, collected on the same return. Your total Maryland rate is the sum of state plus county, making Maryland one of the only states where your ZIP code directly determines your income tax bill.
Planning note
Two Maryland households with the same income can face a $2,000+ annual difference in state-local tax depending on county. When evaluating a Maryland move or home purchase, weight the county piggyback rate alongside property taxes — Montgomery, Howard, and Prince George's counties levy the highest combined rates.
View 2025 Maryland tax brackets for comparison.
Frequently asked questions
What are the Maryland tax brackets for 2026?
Maryland has 8 progressive brackets for 2026, ranging from 2% on the lowest bracket up to 5.75% on income above $250,000 (single filer). See the full table above for every rate and threshold.
What is the top Maryland income tax rate in 2026?
5.75%, applied to taxable income above $250,000 for single filers ($300,000 for married filing jointly).
How much Maryland state tax on $100,000 in 2026?
A single filer with $100,000 of taxable income owes $4,698 in Maryland state income tax for 2026 — an effective rate of 4.70%. Married filing jointly with the same income owes $4,698 (4.70% effective). Federal tax is separate.
Are Maryland 2026 tax brackets the same as 2025?
Bracket thresholds may have changed for 2026 via inflation indexing or legislative action. The figures on this page are the Maryland bracket thresholds in effect for tax year 2026.
Which Maryland county has the highest local income tax?
As of 2025, several Maryland counties including Montgomery, Prince George's, and Howard levy the highest piggyback rate at 3.2%. Combined with the 5.75% state top rate, that produces an effective top rate of 8.95%. The lowest county rates (Talbot, Worcester) are 1.75%, making the total top rate 7.5%. Baltimore City imposes its own separate rate.
Explore more Maryland tax info
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