Is Maryland county income tax mandatory?

Yes. Every Maryland county and Baltimore City levies a local income tax (called a piggyback tax) on Maryland taxable income. Rates range from 2.25% to 3.20%. You cannot opt out. The county tax is in addition to the state income tax and is calculated on the same taxable income base.

What is the Montgomery County tax rate in Maryland?

Montgomery County levies a 3.20% local income tax on Maryland taxable income, which is the highest county rate in the state. Combined with the state income tax (2%-5.75%) and federal taxes, Montgomery County residents face one of the highest total tax burdens in the country. On an $80,000 salary, the county tax alone costs about $2,376 per year.

Maryland Paycheck Calculator 2026

Q: What are the 2026 Maryland state income tax brackets?

Maryland has progressive state income tax rates from 2% to 5.75%. For single filers: 2% on the first $1,000, 3% on $1,001-$2,000, 4% on $2,001-$3,000, 4.75% on $3,001-$100,000, 5% on $100,001-$125,000, 5.25% on $125,001-$150,000, 5.50% on $150,001-$250,000, and 5.75% above $250,000. Married filing jointly brackets are wider, with the 4.75% bracket extending to $150,000.

Q: Is Maryland tax higher than California?

Surprisingly, yes in many cases. On an $80,000 single salary, a Maryland resident in Montgomery County takes home about $58,981, while a California resident takes home about $60,553. That is roughly $1,572 less in Maryland. The mandatory county tax (up to 3.20%) combined with state tax makes Maryland's effective rate higher than California at moderate incomes, even though California's top rate (13.3%) is much higher.

State 2%–5.75% PLUS mandatory county tax 2.25%–3.20%. In Montgomery County, your $80K salary nets just $58,981 — less than California.

Calculate your Maryland take-home pay after state + county tax

Gross annual salary

CountyEvery MD resident pays county income tax

Filing status

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Maryland charges state tax (2%–5.75%) PLUS mandatory county tax (2.25%–3.20%). In Montgomery County, an $80K salary nets just $58,981 — surprisingly less than California ($60,553). The county tax is the hidden cost most people miss.

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How to Use This Calculator

Tab "Take-Home Pay"

Enter your gross annual salary, select your county, and choose your filing status. The calculator applies 2026 federal income tax brackets, Maryland state income tax brackets (2%–5.75%), your county's mandatory piggyback tax (2.25%–3.20%), and FICA taxes (Social Security 6.2% up to $184,500, Medicare 1.45%, and the 0.9% Additional Medicare Tax above $200K). Expand "More options" to change pay frequency or add pre-tax 401(k) contributions and health insurance premiums. The result shows your net take-home per paycheck plus a full annual summary.

Tab "Tax Breakdown"

This tab shows a visual pie chart of where every dollar goes: federal tax, MD state tax, county tax, Social Security, Medicare, and take-home pay. It calculates how many cents of each dollar you keep and your combined effective tax rate. Maryland's unique county tax layer makes this breakdown especially important.

Tab "Compare Filing Status"

See your take-home pay calculated side-by-side as Single, Married Filing Jointly, and Head of Household. The comparison table shows federal tax, MD state tax, county tax, FICA, and net take-home for each status. The best option is highlighted in green.

The Formulas

Federal Income Tax (2026 brackets):
Taxable income = Gross salary − Pre-tax deductions − Standard deduction
Single: $15,750 · MFJ: $31,500 · HoH: $23,500
Tax = Sum of (taxable income in each bracket × bracket rate)
Brackets: 10%, 12%, 22%, 24%, 32%, 35%, 37%

Maryland State Income Tax (2026 Comptroller rates):
MD standard deduction = 15% of AGI, minimum $1,800, maximum $2,550 (single/HoH) or $4,550 (MFJ)
Personal exemption = $3,200 per person ($6,400 MFJ)
MD taxable income = Gross − Pre-tax deductions − MD standard deduction − Personal exemption(s)
Tax = Sum of (MD taxable in each bracket × rate)
Single brackets: 2%, 3%, 4%, 4.75%, 5%, 5.25%, 5.50%, 5.75%
MFJ brackets differ: the 4.75% bracket extends to $150,000

County Piggyback Tax (mandatory):
County tax = MD taxable income × County rate
Rates: Montgomery 3.20%, Baltimore County 2.83%, Howard 3.20%, Prince George's 3.20%, Baltimore City 3.20%, Anne Arundel 2.81%, Frederick 2.96%, Harford 3.06%

FICA Taxes:
Social Security = 6.2% × min(Gross salary, $184,500)
Medicare = 1.45% × Gross salary
Additional Medicare = 0.9% × max(0, Gross − $200,000)

Take-Home Pay:
Net = Gross − Federal tax − MD state tax − County tax − SS − Medicare − Pre-tax deductions
Per paycheck = Net ÷ Number of pay periods

Maryland's standard deduction is unusually low: just 15% of AGI capped at $2,550 for single filers. Combined with the mandatory county piggyback tax, this results in a higher effective tax burden than many residents expect.

Example

$80,000 Salary — Single, Montgomery County (3.20%), Biweekly

Gross annual salary$80,000

MD standard deduction (15% of $80K, capped)$2,550

Personal exemption$3,200

MD taxable income$74,250

Federal income tax$9,049

MD state income tax$3,474

Montgomery County tax (3.20%)$2,376

Social Security (6.2%)$4,960

Medicare (1.45%)$1,160

Total deductions$21,019

Annual take-home$58,981

Biweekly paycheck$2,269

On an $80,000 salary in Montgomery County, Maryland, you keep about 73.7 cents of every dollar. Your combined effective tax rate is 26.3%. The state + county tax alone totals $5,850, which is $1,395 more than California's state tax + SDI on the same income. This makes Montgomery County one of the most-taxed jurisdictions in the US at moderate income levels.

Frequently Asked Questions

What are Maryland's income tax rates for 2026?▼

Maryland has eight progressive income tax brackets. For single filers: 2% on the first $1,000, 3% on $1,001–$2,000, 4% on $2,001–$3,000, 4.75% on $3,001–$100,000, 5% on $100,001–$125,000, 5.25% on $125,001–$150,000, 5.50% on $150,001–$250,000, and 5.75% on income above $250,000. Married filing jointly filers have wider brackets, with the 4.75% rate extending to $150,000. These rates apply to Maryland taxable income after the standard deduction and personal exemptions.

Do I have to pay county tax in Maryland?▼

Yes, county income tax is mandatory for all Maryland residents. Every one of Maryland's 23 counties and Baltimore City levies a local income tax, commonly called a "piggyback tax," on top of the state income tax. Rates range from 2.25% to 3.20% of Maryland taxable income (the same base used for state tax). You pay the rate of the county where you live on December 31. There is no way to opt out. This makes Maryland one of the few states with a mandatory local income tax everywhere.

Which Maryland county has the highest tax rate?▼

Montgomery County, Prince George's County, Howard County, and Baltimore City share the highest rate at 3.20%. Worcester County has the lowest at 2.25%. The county tax is a flat percentage applied to your Maryland taxable income. For an $80,000 salary (single), the difference between the lowest and highest county rate is about $700 per year. If you are choosing where to live in Maryland, the county tax rate is an important factor.

How does Maryland's standard deduction work?▼

Maryland's standard deduction is 15% of your adjusted gross income (AGI), with a minimum of $1,800 and a maximum of $2,550 for single and head of household filers, or $4,550 for married filing jointly. This is much lower than the federal standard deduction ($15,750 single / $31,500 MFJ). For most workers, the MD deduction hits the cap quickly: at $17,000 of income for single filers. Additionally, Maryland offers a personal exemption of $3,200 per person.

Is Maryland tax higher than California?▼

Surprisingly, yes at moderate incomes. On an $80,000 single salary, a Maryland resident in Montgomery County takes home about $58,981, while a California resident takes home about $60,553. That is roughly $1,572 less in Maryland. The reason: Maryland's mandatory county tax (up to 3.20%) on top of state tax, plus a much lower standard deduction ($2,550 vs. $5,540 in CA). California's top rate (13.3%) is higher, but that only kicks in above $1M. At typical middle-class salaries, Maryland + county tax can exceed California's state tax + SDI.

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