Maryland Local Income Tax Rates, 2026
24 Maryland jurisdictions withhold a local income tax, at 2.25% to 3.3% for residents. Base: State taxable income. Every rate links to its source.
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Calculators for major Maryland jurisdictions
Dorchester County (3.3%), Kent County (3.3%), Allegany County (3.2%), Anne Arundel County (up to 3.2%), Baltimore City (3.2%), Baltimore County (3.2%), Calvert County (3.2%), Caroline County (3.2%), Frederick County (up to 3.2%), Howard County (3.2%), Montgomery County (3.2%), Prince George's County (3.2%), Queen Anne's County (3.2%), Somerset County (3.2%), St. Mary's County (3.2%), Wicomico County (3.2%), Harford County (3.06%), Carroll County (3.03%), Charles County (3.03%), Washington County (2.95%), Cecil County (2.74%), Garrett County (2.65%), Talbot County (2.4%), Worcester County (2.25%)
All Maryland local income tax rates
| Jurisdiction | Residents | Non-residents | Source |
|---|---|---|---|
| Allegany County | 3.2% | — | source |
| Anne Arundel County | up to 3.2% | — | source |
| Baltimore City | 3.2% | — | source |
| Baltimore County | 3.2% | — | source |
| Calvert County | 3.2% | — | source |
| Caroline County | 3.2% | — | source |
| Carroll County | 3.03% | — | source |
| Cecil County | 2.74% | — | source |
| Charles County | 3.03% | — | source |
| Dorchester County | 3.3% | — | source |
| Frederick County | up to 3.2% | — | source |
| Garrett County | 2.65% | — | source |
| Harford County | 3.06% | — | source |
| Howard County | 3.2% | — | source |
| Kent County | 3.3% | — | source |
| Montgomery County | 3.2% | — | source |
| Prince George's County | 3.2% | — | source |
| Queen Anne's County | 3.2% | — | source |
| Somerset County | 3.2% | — | source |
| St. Mary's County | 3.2% | — | source |
| Talbot County | 2.4% | — | source |
| Washington County | 2.95% | — | source |
| Wicomico County | 3.2% | — | source |
| Worcester County | 2.25% | — | source |
Resident rates apply to the base shown above; bracketed localities show the top rate.
FAQ
How many Maryland jurisdictions have a local income tax?
24 in 2026, with resident rates from 2.25% to 3.3%. Every Maryland resident owes one, set by the county they live in.
What income does Maryland local income tax apply to?
State taxable income. Pre-tax 401(k) and Section 125 amounts reduce it.
Do non-residents who work in a Maryland county and Baltimore City pay it?
No. Maryland taxes by county of residence; where you work does not change the rate, and out-of-state residents pay a separate non-resident rate.