The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax from Maryland Tax Rate Schedule I (single, separate) or II (joint, head of household, surviving spouse): 2% to 6.5%
- Standard deduction $3,350 ($6,700 joint, head of household, surviving spouse)
- Exemption $3,200 per person, reduced by federal AGI per the Exemption Amount Chart
- Maryland income tax = tax from the rate schedule
How it works
Tax year: 2025. These are the latest full return figures Maryland has published.
Maryland taxes income at 2% to 6.5%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
Maryland's 2025 schedules run from 2 to 6.5 percent, with new 6.25 and 6.5 percent brackets above $500,000 and $1,000,000 ($600,000 and $1,200,000 joint). The standard deduction is a flat $3,350, or $6,700 for joint, head of household and surviving spouse returns. Each exemption is $3,200, cut to $1,600, $800 and then zero as federal AGI rises past $100,000 ($150,000 joint).
Filers 65 or older or blind add $1,000 each to the exemption, and that amount does not phase out; it is not applied. Net capital gain income of filers with federal AGI over $350,000 bears an additional 2 percent tax (Form 502CG), not included here. The 2026 withholding formula uses a $3,400 standard deduction; the Comptroller has not published 2026 return amounts by filing status, so the tool keeps the 2025 figures.
Local taxes: Every Maryland county and Baltimore City levies a local income tax on residents, 2.25 to 3.30 percent of Maryland taxable income for 2025. It is not included.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Maryland income tax rate for 2025?
Maryland taxes income at 2% to 6.5% for 2025. Tax from Maryland Tax Rate Schedule I (single, separate) or II (joint, head of household, surviving spouse): 2% to 6.5%.
What is the Maryland standard deduction?
Single: $3,350; Married filing jointly or surviving spouse: $6,700; Head of household: $6,700; Married filing separately: $3,350 (2025, at low income).
Are there local income taxes in Maryland?
Every Maryland county and Baltimore City levies a local income tax on residents, 2.25 to 3.30 percent of Maryland taxable income for 2025. It is not included.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.