United States · State income tax
Maryland state income tax rate 2027.
The Maryland Tax-General bracket tables applied to your Maryland taxable income, 2026 and a projected 2027.
Short answer: Maryland has ten brackets from 2% to 6.50%. Single filers reach 4.75% at $3,001 and 6.50% above $1,000,000; joint filers and heads of household reach 6.50% above $1,200,000. No new 2027 schedule is enacted in the statute, so 2027 is projected to match 2026. County income tax is extra.
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Result
Enter your Maryland taxable income and press Estimate.
The Maryland schedule
Maryland sets its state rates in Tax-General section 10-105(a). Single filers (and anyone not covered by the second table) pay 2% on the first $1,000 of Maryland taxable income, 3% to $2,000, 4% to $3,000, 4.75% to $100,000, 5% to $125,000, 5.25% to $150,000, 5.5% to $250,000, 5.75% to $500,000, 6.25% to $1,000,000 and 6.50% above that. Spouses filing jointly, surviving spouses and heads of household use a wider table that keeps 4.75% until $150,000 and reaches 6.25% at $600,001 and 6.50% above $1,200,000. Tax Foundation reports the 6.25% and 6.50% brackets were added in 2025.
Single filers
| Taxable income, 2026 | Rate |
|---|---|
| $0 to $1,000 | 2% |
| $1,000 to $2,000 | 3% |
| $2,000 to $3,000 | 4% |
| $3,000 to $100,000 | 4.75% |
| $100,000 to $125,000 | 5% |
| $125,000 to $150,000 | 5.25% |
| $150,000 to $250,000 | 5.5% |
| $250,000 to $500,000 | 5.75% |
| $500,000 to $1,000,000 | 6.25% |
| Over $1,000,000 | 6.5% |
Joint filers
| Taxable income, 2026 | Rate |
|---|---|
| $0 to $1,000 | 2% |
| $1,000 to $2,000 | 3% |
| $2,000 to $3,000 | 4% |
| $3,000 to $150,000 | 4.75% |
| $150,000 to $175,000 | 5% |
| $175,000 to $225,000 | 5.25% |
| $225,000 to $300,000 | 5.5% |
| $300,000 to $600,000 | 5.75% |
| $600,000 to $1,200,000 | 6.25% |
| Over $1,200,000 | 6.5% |
Deductions, exemptions and local tax
Maryland taxable income is after the standard deduction and exemptions. Tax Foundation’s January 2026 table lists a $3,350 standard deduction for single filers ($6,700 joint) and a $3,200 personal exemption that phases out between $100,000 and $150,000 of AGI for single filers and between $150,000 and $200,000 for joint filers. Maryland also adds a 2% surtax on net capital gain, which Tax Foundation says applies to filers with AGI above $350,000; the statute text (section 10-105(a)(3)) adds 2% of net capital gain, with exclusions such as a primary residence sold for under $1,500,000. The estimator below does not model the surtax.
Maryland counties and Baltimore City levy their own income tax on top of the state tax; Tax Foundation puts the average local income tax in Maryland at about 2.4% of AGI. That is why a Maryland return can owe more than the state-only figure this page shows.
What changes in 2027 (projected)
Section 10-105(a) as read on November 2, 2026 has no step-down or step-up scheduled for 2027, so the 2027 column repeats the 2026 brackets. This is a projection, not a published schedule: the Maryland legislature meets each year from January and the Comptroller issues the 2027 forms in the fall of 2027.
Worked example (2026 schedule)
A single filer with $60,000 of Maryland taxable income owes $2,798 under the 2026 schedule, an effective rate of 4.66% and a top marginal rate of 4.75%. A joint filer with $160,000 owes $7,573 (4.73% effective, 5% marginal). The 2027 projection for the same incomes is the same dollar amount until the state publishes new brackets.
Method
The tool applies each bracket rate only to the slice of income inside that bracket, adds the slices and divides by income for the effective rate. The 2027 line uses the same schedule and is shown as projected. Nothing you type is sent to our servers; the maths runs in your browser. For a full paycheck including federal and payroll taxes, use the paycheck calculator, and for comparing states see the state income tax calculator.
What this does not cover
- Deductions, exemptions and credits. Enter income after them.
- Part-year or nonresident returns, and income taxed at special rates.
- Local income taxes and surtaxes beyond the bracket schedule.
- Any 2027 law change that has not been enacted yet. The 2027 column is a projection from 2026.
Rate tables read on the Maryland General Assembly site on November 2, 2026. Deduction and local-tax figures are Tax Foundation’s summary of the state forms.
Sources
Frequently asked questions
What is the Maryland state income tax rate for 2027?
Maryland has not published a 2027 schedule, so the 2027 figures on this page are projected by carrying forward the 2026 rates (2%, 3%, 4%, 4.75%, 5%, 5.25%, 5.5%, 5.75%, 6.25%, 6.5%). The section on what changes in 2027 explains what could move them.
What is the top Maryland income tax rate?
6.5% under the 2026 schedule. It starts at $1,000,000 of taxable income for single filers and $1,200,000 for joint filers.
How much Maryland income tax would I pay on $60,000?
A single filer with $60,000 of Maryland taxable income owes $2,798 under the 2026 schedule, an effective rate of 4.66% and a top marginal rate of 4.75%. The estimator above runs your own figure.
Does this page include deductions or credits?
No. It applies the rate schedule to the taxable income you enter, so subtract your deductions and exemptions first. It does not model credits, local taxes or surtaxes.
Is the 2027 result a forecast?
It is a projection. It carries the 2026 schedule forward and is labelled projected wherever it appears. Maryland can change its rates or indexed brackets before the 2027 forms are issued.
Where does the information on this page come from?
Rate tables read on the Maryland General Assembly site on November 2, 2026. Deduction and local-tax figures are Tax Foundation’s summary of the state forms. The links in the Sources section go to the originals.
Is there a Maryland tax on capital gains?
Yes. Section 10-105(a)(3) adds 2% of net capital gain to the tax computed from the bracket tables, with exceptions such as a primary residence sold for under $1,500,000. Tax Foundation says it applies to filers with AGI above $350,000. This estimator does not add it.
Not legal or tax advice
Rates change and this is an unofficial guide, not run by any state tax agency; the 2027 figures are projections. Nothing you type is transmitted anywhere. Confirm with the Maryland tax agency or a tax professional before you file.