Maryland payroll · Comptroller 2026 guide

Maryland paycheck calculator.

Gross pay in, take-home pay out. Maryland state and local income tax follow the Comptroller’s 2026 percentage method; pick your county’s local rate. Everything runs in your browser; nothing is sent or stored.

Your pay

Gross pay this period ($)

Pay frequency

Form MW507 rate

Form MW507 exemptionsEach exemption is worth $3,200 a year in the 2026 percentage method.

County of residencePicks the chart whose rate equals or is closest above your county’s 2026 rate. Anne Arundel and Frederick use income bands: choose the chart yourself below.

Local rate chartThe Comptroller publishes ten charts, one per local rate. Anne Arundel single: 2.70% up to $50,000, 2.94% to $400,000, 3.20% above (joint: $75,000 and $480,000). Frederick single: 2.25% to $25,000, 2.75% to $50,000, 2.96% to $150,000, 3.20% above (joint: $25,000, $100,000, $250,000).

Pre-tax: lowers income tax and FICA ($ per period)For example Section 125 health premiums.

Pre-tax: lowers income tax only ($ per period)For example a traditional 401(k) deferral, which is still subject to Social Security and Medicare tax.

Local income or occupational tax (% of taxable wages, optional)A rate you supply. No local tax tables are built in.

Federal Form W-4 filing status

Federal W-4 Step 2 box is checked (two jobs)

Federal W-4 Step 3: credits, annual ($)

Federal W-4 Step 4(a): other income, annual ($)

Federal W-4 Step 4(b): deductions, annual ($)

Federal W-4 Step 4(c): extra withholding per period ($)

Wages already paid this year, before this check ($)Only matters near the $184,500 Social Security wage base or the $200,000 Additional Medicare threshold.

Estimated Maryland paycheck (2026)

Worked example

Biweekly gross $2,500, single, one exemption, 3.20% local rate, $100 section 125 premium and $150 traditional 401(k). Income-tax wages are $2,250. Federal income tax $186.15, Social Security $148.80 and Medicare $34.80 (the same federal figures as the U.S. Paycheck Calculator example).

Maryland: $2,250 × 26 = $58,500; minus the $3,400 standard deduction and 1 × $3,200 = $51,900 taxable. The 3.20% chart combines the 4.75% state rate with 3.20% local, 7.95% on income up to $100,000: $51,900 × 7.95% = $4,126.05 a year, ÷ 26 = $158.69.
Take-home: $2,500 − $250 pre-tax − $186.15 − $148.80 − $34.80 − $158.69 = $1,721.56.

How it is calculated

Federal withholding is IRS Publication 15-T (2026) Worksheet 1A for a Form W-4 from 2020 or later, and Social Security (6.2% to $184,500), Medicare (1.45%) and Additional Medicare Tax (0.9% over $200,000) follow IRS Publication 15. The Comptroller’s 2026 guide says to subtract a $3,400 standard deduction allowance, subtract $3,200 for each exemption on Form MW507, and apply the percentage chart for the employee’s local rate. Each chart adds the local rate to the state schedule (4.75% up to $100,000 for the single rate or $150,000 for the joint rate, then 5.00%, 5.25%, 5.50%, 5.75%, 6.25% and 6.50% in higher bands). Withholding is not taken when annual gross wages are under $5,000. This tool applies the annual chart and divides by the pay periods; the guide prints the same chart pre-scaled for each pay period, so cents can differ.

Assumption: the pre-tax amounts you enter reduce Maryland taxable wages the same way they reduce federal income-tax wages; your employer’s payroll setup controls the exact treatment. Not covered: W-4s from 2019 or earlier, nonresident and Delaware-work rates, annual bonus lump sums (the guide withholds those at the top 6.50% state rate plus the county’s highest local rate), the reduced exemption value for higher earners and income-banded local rates beyond the chart you pick, and wage bracket method rounding. This is a planning estimate, not an official calculation or tax advice.

Sources and as-of dates

Maryland Employer Withholding Guide (effective January 2026): standard deduction of $3,400, $3,200 per exemption, the ten local-rate percentage charts, the state rate schedule up to 6.50% and the Anne Arundel and Frederick income bands.
Maryland Withholding Tax Facts (January 2026 - December 2026): the 2026 county local income tax rates, and the rule to use the table that agrees with, or is closest to, without going below the actual local rate.
IRS Publication 15-T (2026): dated Dec 3, 2025: Worksheet 1A and the annual Percentage Method tables used for federal withholding.
IRS Publication 15 (2026), Employer’s Tax Guide: dated Dec 15, 2025: 6.2% Social Security up to a $184,500 wage base, 1.45% Medicare, 0.9% Additional Medicare Tax over $200,000.
Figures retrieved October 16, 2026. States and the IRS republish these formulas, usually each January; this tool covers 2026 only. It does not look anything up from a government system.

FAQ

Why does my real paycheck differ from this estimate?

Employers may use printed Maryland tables instead of the formula, round differently, apply your exact Form W-4 entries and withhold local, disability, benefit and retirement amounts this tool does not model. Treat the result as an estimate, not tax advice.

Which local rate should I pick?

Use the county where you live. The Comptroller’s guide lists the county rates and publishes ten charts; it says to use the chart whose rate equals or slightly exceeds the actual local rate so that enough tax is withheld.

What is Form MW507?

The Maryland Employee’s Withholding Exemption Certificate. The number of exemptions on it, together with your single or joint rate, drives the percentage method. Higher earners may be entitled to fewer exemptions.

Does Maryland tax bonuses differently?

For a lump-sum annual bonus the guide withholds at the highest state rate (6.50%) plus the highest local rate for the county of residence. This calculator models regular pay only.

Does a 401(k) deferral lower Social Security and Medicare tax?

No. Per IRS Publication 15, elective 401(k) deferrals are exempt from income tax withholding but remain subject to Social Security and Medicare tax. Section 125 cafeteria-plan benefits such as health premiums generally are not.