Maryland is one of only a few states that combines a graduated state income tax with a mandatory county or city local income tax on every paycheck. Most state paycheck calculators focus only on state tax, but in Maryland, the local tax layer adds 2.25%–3.20% on top of the state rate. A resident of Baltimore City or Montgomery County faces a combined state-plus-local rate of nearly 9% at higher income levels.
The table below compares the combined Maryland state-plus-local tax burden across different salary levels for a single filer in Baltimore City (3.20% local), against a worker in a zero-income-tax state like Texas or Florida.
| Annual Salary | MD State Tax | Baltimore City Local | Total MD+Local | TX/FL Advantage |
|---|---|---|---|---|
| $40,000 | $1,543 | $1,280 | $2,823 | +$2,823/yr |
| $55,000 | $2,227 | $1,760 | $3,987 | +$3,987/yr |
| $70,000 | $3,159 | $2,240 | $5,399 | +$5,399/yr |
| $85,000 | $3,826 | $2,720 | $6,546 | +$6,546/yr |
| $120,000 | $5,568 | $3,840 | $9,408 | +$9,408/yr |
Estimates use 2025 MD brackets with standard deduction. MD state standard deduction is 15% of income capped at $2,400 (single), far smaller than the federal $14,600. Federal tax is identical in all states and not included in the comparison above.
Maryland local tax is assessed based on your county of residence, not your work location. Two neighboring counties can have local rates that differ by nearly a full percentage point. For commuters, this creates a meaningful annual difference depending on which side of a county line they live on. The table below shows combined state-plus-local effective burdens for a $70,000 single filer in each county.
| County / City | Local Rate | State Tax ($70K) | Local Tax ($70K) | Total State+Local | vs Worcester Co. |
|---|---|---|---|---|---|
| Baltimore City | 3.20% | $3,159 | $2,240 | $5,399 | +$665/yr |
| Montgomery County | 3.20% | $3,159 | $2,240 | $5,399 | +$665/yr |
| Howard County | 3.20% | $3,159 | $2,240 | $5,399 | +$665/yr |
| Harford County | 3.06% | $3,159 | $2,142 | $5,301 | +$567/yr |
| Carroll County | 3.03% | $3,159 | $2,121 | $5,280 | +$546/yr |
| Anne Arundel County | 2.81% | $3,159 | $1,967 | $5,126 | +$392/yr |
| Talbot County | 2.40% | $3,159 | $1,680 | $4,839 | +$105/yr |
| Worcester County | 2.25% | $3,159 | $1,575 | $4,734 | - |
State tax uses the Maryland 2025 graduated brackets with the single standard deduction ($2,400 cap). Local tax is applied to gross income after pre-tax deductions. The $665 annual difference between Worcester County and Baltimore City equals about $55 more per month, relevant for workers living near county boundaries.
Researches and verifies the formulas, methodology, and source data behind each calculator on CalculatorFlux. All tools are built and checked against the cited references before publication.