Maryland · local income tax
Maryland county income tax rates by county.
Look up the 2026 local income tax rate for any Maryland county or Baltimore City, compare it with the other 23, and see how it moved since 2022.
Pick a county
Result
The 2026 rate for every county
Maryland counties and Baltimore City each set their own local income tax rate, and the state's Department of Legislative Services (DLS) keeps one table of them. For calendar year 2026 the range among the 22 jurisdictions with a flat rate runs from 2.25% in Worcester County up to 3.30% in Dorchester and Kent. 12 jurisdictions sit at 3.20%: Allegany, Baltimore City, Baltimore, Calvert, Caroline, Howard, Montgomery, Prince George's, Queen Anne's, St. Mary's, Somerset, Wicomico. The remaining rates are Talbot at 2.40%, Garrett at 2.65%, Cecil at 2.74%, Washington at 2.95%, Carroll and Charles at 3.03%, and Harford at 3.06%.
Two jurisdictions do not have a single figure. The table prints "Varies" for Anne Arundel and Frederick, with a footnote saying both adopted graduated income tax rates beginning tax year 2023. Their last flat rates, in calendar year 2022, were 2.81% and 2.96%.
All 24 jurisdictions, calendar years 2022 to 2026
| County | CY 2022 | CY 2023 | CY 2024 | CY 2025 | CY 2026 |
|---|---|---|---|---|---|
| Allegany | 3.05% | 3.03% | 3.03% | 3.03% | 3.20% |
| Anne Arundel | 2.81% | Varies | Varies | Varies | Varies |
| Baltimore City | 3.20% | 3.20% | 3.20% | 3.20% | 3.20% |
| Baltimore | 3.20% | 3.20% | 3.20% | 3.20% | 3.20% |
| Calvert | 3.00% | 3.00% | 3.00% | 3.20% | 3.20% |
| Caroline | 3.20% | 3.20% | 3.20% | 3.20% | 3.20% |
| Carroll | 3.03% | 3.03% | 3.03% | 3.03% | 3.03% |
| Cecil | 3.00% | 2.80% | 2.75% | 2.74% | 2.74% |
| Charles | 3.03% | 3.03% | 3.03% | 3.03% | 3.03% |
| Dorchester | 3.20% | 3.20% | 3.20% | 3.30% | 3.30% |
| Frederick | 2.96% | Varies | Varies | Varies | Varies |
| Garrett | 2.65% | 2.65% | 2.65% | 2.65% | 2.65% |
| Harford | 3.06% | 3.06% | 3.06% | 3.06% | 3.06% |
| Howard | 3.20% | 3.20% | 3.20% | 3.20% | 3.20% |
| Kent | 3.20% | 3.20% | 3.20% | 3.20% | 3.30% |
| Montgomery | 3.20% | 3.20% | 3.20% | 3.20% | 3.20% |
| Prince George's | 3.20% | 3.20% | 3.20% | 3.20% | 3.20% |
| Queen Anne's | 3.20% | 3.20% | 3.20% | 3.20% | 3.20% |
| St. Mary's | 3.10% | 3.00% | 3.00% | 3.20% | 3.20% |
| Somerset | 3.20% | 3.20% | 3.20% | 3.20% | 3.20% |
| Talbot | 2.40% | 2.40% | 2.40% | 2.40% | 2.40% |
| Washington | 3.00% | 2.95% | 2.95% | 2.95% | 2.95% |
| Wicomico | 3.20% | 3.20% | 3.20% | 3.20% | 3.20% |
| Worcester | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% |
What moved
Between calendar years 2025 and 2026 only two flat rates changed: Allegany County rose from 3.03% to 3.20%, and Kent County rose from 3.20% to 3.30%. The other 20 flat-rate jurisdictions stayed where they were.
Over the full five years the direction is mostly up. 5 flat-rate jurisdictions are higher in 2026 than in 2022 (Allegany, Calvert, Dorchester, Kent, St. Mary's), 2 are lower (Cecil and Washington: Cecil fell from 3.00% to 2.74% and Washington from 3.00% to 2.95%), and the rest did not change. Calvert and St. Mary's both reached 3.20% in 2025, after sitting at 3.00% for the two years before.
The spread between counties
In calendar year 2022 the flat rates ran from 2.25% to 3.20%, a spread of 0.95 percentage points. By 2026 the top is 3.30%, so the spread is 1.05 points. Each point is $1,000 on every $100,000 of income the rate is applied to, which is why the gap between Worcester and Dorchester or Kent is worth about $1,050 on $100,000. Montgomery, Prince George's, Howard, Baltimore County and Baltimore City have each been at 3.20% in every one of the five years, so a move between them changes nothing on this line, while a move from Garrett (2.65%) to Charles (3.03%) adds 0.38 points.
The count at 3.20% grows over time. In 2022 the table has 11 jurisdictions at 3.20%, and in 2026 it has 12, because Calvert, St. Mary's and Allegany joined it while Dorchester and Kent moved above it. A county at 3.20% is therefore the common case rather than the high end.
How to use the table
Start with the CY 2026 column for your county. If it shows a percentage, that is the published rate. If it shows "Varies", you are in Anne Arundel or Frederick County and need the graduated brackets from the Comptroller of Maryland, because the table does not carry them. Then look left along the row to see whether the rate has been stable. A county like Montgomery has not moved in five years, so last year's pay stub is a reliable guide; a county like Cecil has fallen, and Calvert, St. Mary's, Allegany, Dorchester and Kent have risen, so an older figure in a spreadsheet or an old article will be wrong.
Three quick comparisons show how much the choice of county can matter. Baltimore County at 3.20% against Harford County at 3.06% differs by $140.00 on $100,000. Carroll at 3.03% against Kent at 3.30% differs by $270.00. Worcester at 2.25% against Kent at 3.30% differs by $1,050.00. All three figures are the difference in the rate multiplied by $100,000, nothing more.
Highest to lowest, 2026
| Rank | Jurisdiction | CY 2026 rate |
|---|---|---|
| 1 | Dorchester | 3.30% |
| 1 | Kent | 3.30% |
| 3 | Allegany | 3.20% |
| 3 | Baltimore | 3.20% |
| 3 | Baltimore City | 3.20% |
| 3 | Calvert | 3.20% |
| 3 | Caroline | 3.20% |
| 3 | Howard | 3.20% |
| 3 | Montgomery | 3.20% |
| 3 | Prince George's | 3.20% |
| 3 | Queen Anne's | 3.20% |
| 3 | Somerset | 3.20% |
| 3 | St. Mary's | 3.20% |
| 3 | Wicomico | 3.20% |
| 15 | Harford | 3.06% |
| 16 | Carroll | 3.03% |
| 16 | Charles | 3.03% |
| 18 | Washington | 2.95% |
| 19 | Cecil | 2.74% |
| 20 | Garrett | 2.65% |
| 21 | Talbot | 2.40% |
| 22 | Worcester | 2.25% |
Worked example (hypothetical amount, real rates)
Take a hypothetical $75,000 to which a county rate is applied. At Montgomery County's 3.20% that is $2,400.00. At Worcester County's 2.25% it is $1,687.50, a gap of $712.50 a year. At Dorchester or Kent's 3.30% it is $2,475.00. The calculator above runs the same arithmetic for any jurisdiction and any amount you type.
Who this is for, and what it does not cover
It is for anyone comparing counties before a move or a job offer, or checking a payroll line against the published rate. It does not cover the following.
- The amount a county rate applies to, deductions, or credits. The DLS table lists rates only, so the calculator multiplies the rate by whatever amount you enter.
- Which county's rate you owe. That is decided by Maryland's own residency rules and forms, which this page did not read and the table does not state.
- Anne Arundel and Frederick brackets. The table does not print them, so the calculator declines to give a figure for those two.
- Municipal taxes, property tax, recordation, transfer, admissions or hotel taxes. The same DLS file lists those separately and this page does not repeat them.
- Rates after calendar year 2026. A county can change its rate again, so check the Comptroller of Maryland before filing.
Using the rate with a paycheck
The Maryland paycheck calculator handles state withholding. Use this page to find your county's rate and add the county amount on top, then compare with the line on your pay stub.
FAQ
What is the highest Maryland county income tax rate in 2026?
The DLS table lists 3.30% for calendar year 2026 in two places: Dorchester County and Kent County. Dorchester has been at 3.30% since 2025; Kent moved up from 3.20% in 2026.
What is the lowest county income tax rate in Maryland?
Worcester County, at 2.25% for every year from 2022 to 2026. Talbot County is next at 2.40% and Garrett County at 2.65%.
What do Anne Arundel and Frederick counties charge?
The table shows "Varies" for both, with a footnote saying each adopted graduated income tax rates beginning tax year 2023. The table does not list the brackets. Their flat rates in 2022 were 2.81% and 2.96%.
Which Maryland counties changed their rate for 2026?
Two flat rates changed between 2025 and 2026 in the DLS table: Allegany County went from 3.03% to 3.20%, and Kent County went from 3.20% to 3.30%.
Which counties lowered their income tax rate since 2022?
Cecil County fell from 3.00% to 2.74% and Washington County from 3.00% to 2.95%. Every other flat-rate jurisdiction is the same or higher than in 2022.
Is Baltimore City in the table?
Yes. Baltimore City is listed with the counties at 3.20% for every year from 2022 to 2026, the same as Baltimore County.
Where do these numbers come from?
From the Local Tax Rates file published by the Maryland Department of Legislative Services, which credits the Office of the Comptroller and DLS. This page read it on 2026-10-20.
Does this page include county property tax?
No. The same DLS file has a separate table of fiscal-year property tax rates; this page covers only the local income tax.
Sources
Retrieved 2026-10-20. Each link was opened and checked against the claim next to it.
- Maryland Department of Legislative Services: Tax Rates for Local Governments, Local Tax Rates: Local Income Tax Rates in Maryland for CY 2022 to CY 2026, the Varies entries and the Anne Arundel and Frederick graduated-rate footnote.
Not tax advice
This page is general information, not tax, legal or financial advice. Local rates, rules and thresholds change, and your facts may differ. Confirm anything that matters with the tax office named in the sources or a tax professional before you act. Everything runs in your browser; nothing you enter is sent anywhere.