Local Tax Rate Chart (2024)

Taxpayers Filing as Single, Married Filing Separately, Dependent Taxpayers or FiduciariesTaxpayers Filing Joint Returns, Head of Household, or Qualifying Widows/Widowers Taxable Net Income Maryland Tax Taxable Net Income Maryland Tax $0 - $1,000 2.00% $0 - $1,000 2.00% $1,000 - $2,000 $20 plus 3.00% of the excess over $1,000 $1,000 - $2,000 $20 plus 3.00% of the excess over $1,000 $2,000 - $3,000 $50 plus 4.00% of the excess over $2,000 $2,000 - $3,000 $50 plus 4.00% of the excess over $2,000 $3,000 - $100,000 $90 plus 4.75% of the excess over $3,000 $3,000 - $150,000 $90 plus 4.75% of the excess over $3,000 $100,000 - $125,000 $4,697.50 plus 5.00% of the excess over $100,000 $150,000 - $175,000 $7,072.50 plus 5.00% of the excess over $150,000 $125,000 - $150,000 $5,947.50 plus 5.25% of the excess over $125,000 $175,000 - $225,000 $8,322.50 plus 5.25% of the excess over $175,000 $150,000 - $250,000 $7,260.00 plus 5.50% of the excess over $150,000 $225,000 - $300,000 $10,947.50 plus 5.50% of the excess over $225,000 Over $250,000 $12,760.00 plus 5.75% of the excess of $250,000 Over $300,000 $15,072.50 plus 5.75% of the excess over $300,000