Every Maryland resident pays a local income tax as well as state tax. Each of the 23 counties and Baltimore City sets its own rate, collected on the same state return. Moving one county over can change your tax by more than $1,000 a year.
The 2026 rates
The table shows each rate and the local tax on $60,000 and $100,000 of Maryland taxable income (income after the standard deduction and exemptions), for a single filer. Rates are from the Comptroller of Maryland's 2026 withholding information.
| Jurisdiction |
2026 rate |
Tax on $60,000 |
Tax on $100,000 |
| Allegany County |
3.20% |
$1,920 |
$3,200 |
| Anne Arundel County |
2.70% to 3.20% (brackets) |
$1,644 |
$2,867 |
| Baltimore City |
3.20% |
$1,920 |
$3,200 |
| Baltimore County |
3.20% |
$1,920 |
$3,200 |
| Calvert County |
3.20% |
$1,920 |
$3,200 |
| Caroline County |
3.20% |
$1,920 |
$3,200 |
| Carroll County |
3.03% |
$1,818 |
$3,030 |
| Cecil County |
2.74% |
$1,644 |
$2,740 |
| Charles County |
3.03% |
$1,818 |
$3,030 |
| Dorchester County |
3.30% |
$1,980 |
$3,300 |
| Frederick County |
2.25% to 3.20% (by tier) |
$1,776 |
$3,007 |
| Garrett County |
2.65% |
$1,590 |
$2,650 |
| Harford County |
3.06% |
$1,836 |
$3,060 |
| Howard County |
3.20% |
$1,920 |
$3,200 |
| Kent County |
3.30% |
$1,980 |
$3,300 |
| Montgomery County |
3.20% |
$1,920 |
$3,200 |
| Prince George's County |
3.20% |
$1,920 |
$3,200 |
| Queen Anne's County |
3.20% |
$1,920 |
$3,200 |
| St. Mary's County |
3.20% |
$1,920 |
$3,200 |
| Somerset County |
3.20% |
$1,920 |
$3,200 |
| Talbot County |
2.40% |
$1,440 |
$2,400 |
| Washington County |
2.95% |
$1,770 |
$2,950 |
| Wicomico County |
3.20% |
$1,920 |
$3,200 |
| Worcester County |
2.25% |
$1,350 |
$2,250 |
At $100,000 of taxable income, the gap between the cheapest county (Worcester) and the most expensive (Dorchester and Kent) is $1,050 a year.
What changed for 2026
The 2025 legislative session raised the maximum county rate from 3.20% to 3.30% for tax years starting in 2026. Two counties changed their rates:
- Allegany County: up from 3.03% to 3.20%
- Kent County: up from 3.20% to 3.30%
Dorchester County had already moved to 3.30%, raising its rate for tax year 2025. Every other county kept its 2025 rate.
The two counties with brackets
Most counties apply one flat rate to all of your taxable income. Two don't, and they work in opposite ways.
Anne Arundel: true brackets
Anne Arundel taxes slices of income at rising rates, like the federal system. For single filers:
- 2.70% on the first $50,000
- 2.94% from $50,001 to $400,000
- 3.20% above $400,000
Joint filers use $75,000 and $480,000 as the break points. On $60,000 that is $1,350 + $294 = $1,644.
Frederick: one rate chosen by your income
Frederick picks a single rate based on your total taxable income and applies it to every dollar. For single filers the rate is 2.25% up to $25,000, 2.75% up to $50,000, 2.96% up to $150,000 and 3.20% above that (joint filers: $25,000, $100,000 and $250,000).
That creates a small cliff. On $50,000 of taxable income a single filer pays 2.75%, or $1,375. On $50,001 the whole amount moves to 2.96%, or $1,480: about $105 more for one extra dollar. If you are close to a tier boundary, a slightly larger 401(k) contribution can be worth more than usual.
How the local tax is calculated
The county rate is applied to Maryland taxable income, the same figure used for state tax:
- Start with federal adjusted gross income (after pre-tax 401(k) and cafeteria-plan deductions).
- Subtract the Maryland standard deduction. For 2026 the Comptroller's withholding guide uses $3,400 for single filers, the first cost-of-living increase from $3,350.
- Subtract personal exemptions: $3,200 each, reduced above $100,000 of income ($150,000 joint) and gone above $150,000 ($200,000 joint).
- Multiply by your county's rate.
Where you live, not where you work
The county rate depends on where you live on the last day of the tax year. A Howard County resident who works in Baltimore City pays Howard's rate.
People who live outside Maryland but work there are different. Residents of DC, Virginia, Pennsylvania and West Virginia generally pay no Maryland tax at all because of reciprocal agreements. Residents of other states, including Delaware, pay Maryland tax on their Maryland wages plus a special nonresident rate of 2.25% instead of a county rate.
Check your own pay
Pick your county in the Maryland paycheck calculator to see state and local tax per paycheck, including the Anne Arundel brackets and Frederick tiers.