Maryland workers face a four-layer tax system: federal income tax, Maryland state income tax, a local county income tax, and federal FICA taxes (Social Security + Medicare). This calculator applies all four to your gross pay.
MD Net Pay = Gross Pay
− Federal Income Tax (progressive brackets)
− MD State Tax (2.00%–5.75%)
− County/City Local Tax (2.25%–3.20%)
− Social Security (6.2%, up to $176,100)
− Medicare (1.45% + 0.9% above $200K)
Maryland State Income Tax Brackets (2024-25)
2.00% on the first $1,000 of taxable income
3.00% on $1,001–$2,000
4.00% on $2,001–$3,000
4.75% on $3,001–$100,000 (single) or $3,001–$150,000 (married)
5.00%–5.75% on income above $100,000 (single) / $150,000 (married)
Who Is This Calculator For?
Anyone earning wages in Maryland who wants to understand their real take-home pay after state, county, and federal taxes.
Maryland employees
See exactly what a salary offer means in monthly take-home after all Maryland tax layers.
DC area commuters
Living in Maryland and working in DC or Virginia? Use this to understand your net pay under reciprocity agreements.
New Maryland residents
Relocating from a no-income-tax state like Florida or Texas? Calculate your new take-home under Maryland's layered system.
Hourly workers
Enter your rate and weekly hours to see net pay per paycheck across all Maryland counties.
When Should You Use It?
Before accepting a job offer in Baltimore, Bethesda, Rockville, or anywhere in Maryland
When comparing a Maryland salary against a job offer in DC, Virginia, or Pennsylvania
After a raise to see how much extra you actually keep after state and county tax
When deciding how much to contribute to your 401(k) to lower your Maryland tax bill
To compare take-home across counties when choosing where to live in the state
How to Use the Calculator
1
Choose salary or hourly
Annual salary mode takes your full yearly gross. Hourly mode multiplies your rate by weekly hours by 52.
2
Enter your gross pay
Type your annual salary, or your hourly rate and typical weekly hours. All other fields use this as the starting gross amount.
3
Select your filing status
Single, Married Filing Jointly, or Head of Household. Maryland brackets differ slightly for married filers, with higher thresholds at each rate.
4
Select your county
Maryland's local tax depends on your county of residence (not where you work). Rates range from 2.25% in Worcester County to 3.20% in Baltimore City, Howard, Montgomery, and Prince George's counties.
5
Add pre-tax deductions (optional)
Enter your 401(k) percentage and monthly health insurance premium. These reduce both federal and Maryland state taxable income.
6
Read your results
Switch pay period tabs to see annual, monthly, bi-weekly, or weekly take-home. The breakdown shows each tax layer separately.
Worked Example
Diane earns $85,000 per year in Maryland, files as single, lives in Montgomery County (3.20% local rate), and contributes 5% to her 401(k).
Gross annual pay$85,000
401(k) (5%)-$4,250
Federal income tax-$9,758
Maryland state tax (~4.75% effective)-$3,826
Montgomery County local (3.20%)-$2,640
Social Security (6.2%)-$5,270
Medicare (1.45%)-$1,233
Estimated net annual take-home~$58,073
Monthly take-home~$4,839
What Does the Result Mean?
Diane's combined Maryland effective rate (state + local) is about 7.6% of gross pay. Adding federal taxes and FICA brings her total deduction rate to roughly 31.7%. Her 401(k) contribution reduces federal and Maryland taxes, saving her about $1,900 in taxes annually while also building retirement savings.
Common Mistakes to Avoid
!
Forgetting the county tax layer
Maryland workers often see a lower take-home than expected because they only account for state tax. The county rate (2.25%–3.20%) is a separate deduction that nearly doubles the state tax burden for many earners.
!
Using the wrong county
Maryland local tax is based on where you live, not where you work. If you live in Talbot County (2.40%) but commute to Baltimore City, your local rate is still Talbot's, not Baltimore's 3.20%.
!
Assuming 401(k) lowers Maryland taxes
Unlike Ohio, Maryland does conform to federal treatment: 401(k) contributions do reduce your Maryland taxable income. Entering a 5% contribution will lower both federal and state tax in this calculator.
!
Entering net pay as the annual figure
The salary field expects your annual gross pay, what your offer letter or W-2 Box 1 shows before any deductions. Entering your take-home amount will understate all results.
Frequently Asked Questions
Maryland uses a graduated state income tax with rates from 2% to 5.75%. Most middle-income earners in Maryland pay an effective state rate of around 4.5–5% on their income. The top rate of 5.75% applies to income over $250,000 (single) or $300,000 (married filing jointly).
Maryland Comptroller - Individual Income Tax Rates (2024-25)
Source for Maryland's graduated state income tax brackets (2%–5.75%) and the standard deduction calculation (15% of income, min/max limits).
2
Maryland Comptroller - Local Income Tax Rates by County (2024)
Source for all 24 county and Baltimore City local income tax rates ranging from 2.25% (Worcester) to 3.20% (Baltimore City, Howard, Montgomery, Prince George's, Wicomico).
3
IRS Revenue Procedure 2024-61 and Publication 15-T (2025)
Source for 2025 federal income tax brackets, standard deduction amounts, and FICA withholding rates.
J
Jennifer Walsh, CPA
Certified Public Accountant, 11 years in Maryland tax compliance and payroll
Jennifer reviewed the Maryland state and county tax logic, federal withholding calculations, and content accuracy on this page. She practices in the Baltimore-Washington corridor and specializes in Maryland individual and small business filings.
Reviewed: April 2025Tax year: 2024-25
Maryland Tax Rates 2025
Tax
Rate
MD State (first $3K)
2.00%–4.00%
MD State (main rate)
4.75%
MD State (top rate)
5.75%
County / City (low)
2.25% (Worcester)
County / City (high)
3.20% (Baltimore City)
Social Security
6.20%
Medicare
1.45%
SS Wage Base 2025
$176,100
County Rates (Selected)
Baltimore City3.20%
Montgomery Co.3.20%
Prince George's3.20%
Howard Co.3.20%
Harford Co.3.06%
Frederick Co.2.96%
Talbot Co.2.40%
Worcester Co.2.25%
Pro Tip
Workers in Montgomery County pay 3.20% local tax on top of state tax, while nearby workers across the DC line in Virginia pay 0% local income tax. The same $90,000 salary takes home roughly $2,700 more per year in Northern Virginia than Montgomery County.