Updated October 8, 2026. Quick answer: Maryland’s state income tax has ten brackets from 2% to 6.5%, according to the Comptroller’s 2026 Withholding Tax Facts. For a single filer the 4.75% bracket covers income from $3,000 to $100,000, and the 6.5% top rate starts above $1,000,000. County income tax is charged on top of these rates.
The 2026 Maryland state rates
| Single or married filing separately | Rate |
|---|---|
| First $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% |
The publication prints the schedule as “$90 plus 4.75% of the excess over $3,000” and the top bracket as “$58,385.00 plus 6.50% of the excess over $1,000,000”. Joint filers and heads of household use the same rates with the 4.75% bracket running to $150,000, then 5% to $175,000, 5.25% to $225,000, 5.5% to $300,000, 5.75% to $600,000, 6.25% to $1,200,000 and 6.5% above.
Exemption and standard deduction
| Item | Amount |
|---|---|
| Personal exemption | $3,200 generally, reduced at higher incomes |
| Standard deduction, 2025 single | $3,350 |
| Standard deduction, 2025 joint or head of household | $6,700 |
For 2026 withholding the Comptroller says employers “treat each exemption as if it were $3,200”. The exemption form adds that the value is generally $3,200 but may be reduced when federal adjusted gross income is expected to be over $100,000, and its table steps the value down as income rises. The 2025 resident booklet says “your standard deduction amount is $3,350” for a single filer, and no 2026 return standard deduction appears in the documents read. The employer guide’s $3,400 is a withholding allowance, not the return deduction.
A worked example
As a computed example (an illustration, not a source figure), take $100,000 of Maryland taxable income. For a single filer the state tax is $4,697.50 (computed): $90 on the first $3,000 plus 4.75% of the rest, since $100,000 is the top of that bracket. County tax comes on top of this figure.
What this page does not say
County tax rates are not covered. The 2026 resident booklet had not been published when this page was written, and the Maryland statute was not read. The 2026 standard deduction for returns is pending.
Common mistakes
- Leaving out county income tax, which Maryland charges on top of the state rates.
- Using the single dividing lines for a joint return.
- Using the 2025 standard deduction as a confirmed 2026 amount.
Related: how Maryland taxes retirement income, whether Maryland taxes pensions, how Maryland taxes capital gains, and the federal 2026 tax brackets.
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Answer againSources
- Comptroller of Maryland, Maryland Withholding Tax Facts, January 2026 to December 2026: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/facts/withholding-tax-facts-2026.pdf
- Comptroller of Maryland, 2025 Maryland Resident Income Tax Booklet: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf
- Comptroller of Maryland, Maryland Employer Withholding Guide (effective January 2026, revised December 2025): https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf
- Comptroller of Maryland (where later updates appear; no figure on this page comes from it): https://www.marylandcomptroller.gov/
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.