Which tax year does this calculator use?

This tool uses Maryland resident individual income tax brackets for Tax Year 2024 and applies a user-specified local rate. Always verify your county rate with the Maryland Comptroller.

Does the calculator include federal taxes?

No. This calculator estimates Maryland state and local income taxes only. Federal taxes are not included.

What income should I enter?

If you know your Maryland taxable income, use it for the most accurate result. Otherwise, switch to Estimate mode and provide gross income, pre-tax deductions, and your deduction method to approximate taxable income.

Are personal exemptions included?

Personal exemptions can be entered as an amount in Estimate mode. Maryland exemptions are subject to AGI-based limitations; consult the official instructions for the amount applicable to you.

How accurate are the local county rates?

Local rates can change. Enter your county's current rate from the Maryland Comptroller's website to ensure accuracy.

No. This tool is for educational purposes and planning only. Consult a qualified tax professional for advice about your specific situation.

Maryland State Income Tax Calculator

Estimate your Maryland state and local income taxes with an accessible, professional-grade calculator built for residents. Choose between direct taxable income entry or a guided estimate from gross income.

Interactive Calculator

Mode

I know my Maryland taxable income Estimate from gross income

Filing status *

Tax year *

Maryland taxable income (USD) *

Local income tax rate (%) *

Quick select county (optional)

Results

Maryland taxable income$0.00

State income tax$0.00

Local income tax$0.00

Total MD income tax$0.00

Effective tax rate (of taxable)

0.00%

Marginal state rate

0.00%

Note: In Estimate mode, taxable income is derived from your inputs and the Maryland standard deduction rules for 2024.

Data Source and Methodology

Authoritative Data Sources

Maryland Comptroller — Resident Individual Income Tax Rates and Brackets (Tax Year 2024). Link: marylandtaxes.gov
Maryland Comptroller — Local (County/City) Income Tax Rates (Effective 2024). Link: marylandtaxes.gov
Maryland Comptroller — 2024 Individual Instructions (Standard Deduction and Exemptions). Link: marylandtaxes.gov

Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.

The Formula Explained

        Taxable income (estimate mode):
        \( \mathrm{MD\ AGI} = \max(0, \mathrm{Gross} - \mathrm{PreTax}) \)
        \( \mathrm{StdDeduction} = \min(\max(0.15 \times \mathrm{MD\ AGI},\ D_{\min}),\ D_{\max}) \)
        \( \mathrm{Taxable} = \max(0, \mathrm{MD\ AGI} - \mathrm{Deduction} - \mathrm{Exemptions}) \)

        Maryland state tax (piecewise by filing status s with brackets i):
        \( \mathrm{StateTax} = \sum_i \left( \min(\max(0, x - L_i),\ U_i - L_i) \times r_i \right) \)
        where x = Taxable, [L_i, U_i) are bracket bounds, and r_i the rate.

        Local tax (flat on taxable):
        \( \mathrm{LocalTax} = x \times \frac{r_{\text{local}}}{100} \)

        Totals and rates:
        \( \mathrm{Total} = \mathrm{StateTax} + \mathrm{LocalTax} \)
        \( \mathrm{EffRate_{taxable}} = \frac{\mathrm{Total}}{x} \)
      

Glossary of Variables

Gross income: Total annual income before taxes and pre-tax deductions.
Pre-tax deductions: Contributions that reduce taxable wages (e.g., 401(k), HSA, FSA).
Maryland AGI (approx.): Gross income minus pre-tax deductions (simplified for estimation).
Deduction: Either Maryland standard deduction (15% with filing-status min/max) or your itemized amount.
Personal exemptions: Maryland exemptions (AGI-limited). Enter total amount if known.
Maryland taxable income: Income subject to Maryland state and local tax.
State income tax: Tax computed using Maryland's progressive brackets for your filing status.
Local income tax: County/city rate applied as a flat percentage to Maryland taxable income.
Total MD income tax: Sum of state and local income tax.
Effective tax rate: Total Maryland tax divided by Maryland taxable income (or gross income for planning).
Marginal state rate: The top state bracket rate that applies to your last dollar of taxable income.

How It Works: A Step-by-Step Example

Scenario: Single filer in 2024, gross income $80,000, pre-tax deductions $5,000, standard deduction, local rate 3.20%.

MD AGI ≈ 80,000 − 5,000 = $75,000.
Standard deduction = 15% × 75,000 = 11,250, capped at Single max $2,400 ⇒ $2,400.
Assume exemptions = $0. Taxable = 75,000 − 2,400 = $72,600.
State tax (Single brackets, 2024):
- 2% of first $1,000 = $20
- 3% of next $1,000 = $30
- 4% of next $1,000 = $40
- 4.75% of remaining $69,600 = $3,306.00
State total = 20 + 30 + 40 + 3,306.00 = $3,396.00
Local tax = 72,600 × 3.20% = $2,323.20
Total MD tax = 3,396.00 + 2,323.20 = $5,719.20
Effective (of taxable) = 5,719.20 / 72,600 ≈ 7.88%

Frequently Asked Questions (FAQ)

Which filing statuses are supported?

Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er). Bracket thresholds follow Maryland 2024 rules for these categories.

Does local tax have brackets?

No. Maryland local income tax is a flat percentage of your Maryland taxable income determined by your county/city of residence.

How is the Maryland standard deduction calculated?

It equals 15% of income subject to Maryland tax, subject to filing-status minimums and maximums (2024: Single/MFS $1,600–$2,400; MFJ/HOH/QW $3,200–$4,800).

Can I enter itemized deductions?

Yes. Switch to “Use itemized amount” in Estimate mode and enter your Maryland itemized deductions.

Why does my result differ from my actual tax?

Real returns may include credits, subtractions, exemptions phaseouts, and other adjustments not modeled here. Use your latest instructions or consult a tax professional.

Where can I find my county’s rate?

Visit the Maryland Comptroller’s website for current local income tax rates and confirm your county/city percentage for the tax year in question.

Tool developed by Ugo Candido. Content reviewed by CalcDomain Editorial Team.
Last reviewed for accuracy on: September 13, 2025.