Home Individual Taxes Tax Information for Individual Income Tax Tax Information for Individual Income Tax For tax year 2021, Maryland's personal tax rates begin at 2% on the first $1000 of taxable income and increase up to a maximum of 5.75% on incomes exceeding $250,000 (or $300,000 for taxpayers filing jointly, heads of household, or qualifying widow(ers). Nonresidents are subject to a special tax rate of 2.25%, in addition to the state income tax rate. Maryland's 23 counties and Baltimore City also levy a local income tax, which is collected on the resident state tax return as a convenience to local governments. There are special tax benefits available to taxpayers 65 and older, military retirees, low income families and families paying for child care. The deadline for filing your Maryland income tax is April 18, 2023, if you are filing on a calendar year basis. Follow the links below for information on Maryland's individual income tax, including what's new for the current tax year, as well as rates, tax legislation, and frequently asked questions. Visit the Filing information section for information on the specifics of tax filing. Tax Rates Maryland Income Tax Rates and Brackets The chart shown below outlining the 2022 Maryland income tax rates and brackets is for illustrative purposes only. Do not use this overview to figure your tax. If your income is under $100,000, use the tax tables in the Maryland income tax booklet to figure your tax. If your income exceeds $100,000, use the appropriate row in the Maryland Tax Computation Worksheet Schedules I and II. See Instruction 17 in the tax booklet. 2022 Maryland Income Tax Rates 2022 Maryland Income Tax Rates Taxpayers Filing as Single, Married Filing Separately, Dependent Taxpayers or Fiduciaries Taxpayers Filing Joint Returns, Head of Household, or Qualifying Widows/Widowers Taxable Net Income Maryland Tax Taxable Net Income Maryland Tax $0 - $1,000 2.00% $0 - $1,000 2.00% $1,000 - $2,000 $20 plus 3.00% of the excess over $1,000 $1,000 - $2,000 $20 plus 3.00% of the excess over $1,000 $2,000 - $3,000 $50 plus 4.00% of the excess over $2,000 $2,000 - $3,000 $50 plus 4.00% of the excess over $2,000 $3,000 - $100,000 $90 plus 4.75% of the excess over $3,000 $3,000 - $150,000 $90 plus 4.75% of the excess over $3,000 $100,000 - $125,000 $4,697.50 plus 5.00% of the excess over $100,000 $150,000 - $175,000 $7,072.50 plus 5.00% of the excess over $150,000 $125,000 - $150,000 $5,947.50 plus 5.25% of the excess over $125,000 $175,000 - $225,000 $8,322.50 plus 5.25% of the excess over $175,000 $150,000 - $250,000 $7,260.00 plus 5.50% of the excess over $150,000 $225,000 - $300,000 $10,947.50 plus 5.50% of the excess over $225,000 Over $250,000 $12,760.00 plus 5.75% of the excess of $250,000 Over $300,000 $15,072.50 plus 5.75% of the excess over $300,000 Local Income Tax Rates Maryland's 23 counties and Baltimore City levy a local income tax which we collect on the state income tax return as a convenience for local governments. The local income tax is calculated as a percentage of your taxable income. Local officials set the rates, which range between 2.25% and 3.20% for the current tax year. You should report your local income tax amount on line 28 of Form 502. Your local income tax is based on where you live - not where you work, or where your tax preparer is located. Be sure to use the correct rate for the local jurisdiction in which you live. Tax Year Local Tax Area 2022 2023 Allegany County .0305 .0303 Anne Arundel County .0281 .0281* Baltimore City .0320 .0320 Baltimore County .0320 .0320 Calvert County .0300 .0300 Caroline County .0320 .0320 Carroll County .0303 .0303 Cecil County .0300 .0280 Charles County .0303 .0303 Dorchester County .0320 .0320 Frederick County .0296 .0296** Garrett County .0265 .0265 Harford County .0306 .0306 Howard County .0320 .0320 Kent County .0320 .0320 Montgomery County .0320 .0320 Prince George's County .0320 .0320 Queen Anne's County .0320 .0320 St. Mary's County .0310 .0300 Somerset County .0320 .0320 Talbot County .0240 .0240 Washington County .0300 .0295 Wicomico County .0320 .0320 Worcester County .0225 .0225 Nonresidents .0225 .0225 NOTE: * Anne Arundel Co. The local tax rates for taxable year 2023 are as follows: (1) .0270 of an individual’s Maryland taxable income of $1 through $50,000; and (2) .0281 of an individual’s Maryland taxable income in excess of $50,000. ** Frederick Co. The local tax rates for taxable year 2023 are as follows: (1) .0275 for taxpayers with Maryland taxable income of $100,000 or less and a filing status of married filing joint, head of household, and qualifying widow(er) with dependent child; (2) .0275 for taxpayers with Maryland taxable income of $50,000 or less and a filing status of single, married filing separately, and dependent; and (3) .0296 for all other taxpayers. Local Income Tax Rate Changes Notification of Local Rate Change to Comptroller Pursuant to Annotated Code of Maryland, Tax-General Article § 10-106(b), a county must provide notice of a county income tax rate change to the Comptroller on or before July 1 prior to the effective date of the rate change. To give notice of a county income tax rate change, you must submit a certified copy of the County Council passed ordinance or bill on or before the deadline required by law. You should mail your notice to: The Honorable Brooke Lierman Comptroller of Maryland P.O. Box 466 Annapolis, MD 21404-0466 You should also cc Andrew Schaufele and Robert R. Scheerer at: Andrew Schaufele, Deputy Comptroller Comptroller of Maryland P.O. Box 466 Annapolis, MD 21404-0466 Robert R. Scheerer, Director Revenue Administration Division Comptroller of Maryland P.O. Box 1829 Annapolis, MD 21404-1829 Resources for Local Governments Regarding Local Income Tax Requirements Local Income Tax Distribution Archive - County by county and city by town distributions of local income tax. Also included in the distribution of local income tax revenue are comparisons of delinquent distributions and fiduciary distributions by county, (net of municipalities) and by municipality. Local Income Tax Rate Changes - Instructions on how to notify the State of Maryland Comptroller's Office of changes to local income tax rates by counties Local Tax Rates: A chart depicting each county and the City of Baltimore's local income tax rates. Income Tax Summary Report Archive - This summary report is an analysis of Maryland resident and nonresident personal income tax returns filed for a given calendar year. Legislative Summaries Income and Estate Tax Releases Administrative Releases: Personal, Estate and Corporate Income Tax The publications contained in these pages are in the Adobe .PDF format (Portable Document Format). You must have version 6.0 or higher of the Adobe Reader program to view and print these publications. Adobe Reader is available for free online. Using Downloadable Forms Using Downloadable Forms In order to view .PDF files you need a .PDF reader supported by your devices operating system. PDF for Windows If you do not already have Adobe Acrobat Reader installed on your computer, you will need to do so in order to view tax forms, instruction guides, and other .PDF files on our Web sites. You may download the newest version for free online If you have an older operating system, platform or browser, or are having problems downloading older forms, you may download older versions of Adobe Reader from the Adobe Web site. Occasionally, .PDF files such as tax forms, worksheets, and instructions may not open automatically in your Internet browser. If you encounter this problem, you must first download and save the file to your computer before viewing it. Upon saving the file to your hard drive, you may view the file by opening it with the Adobe Acrobat Reader software. PDF for Safari on Mac Use the newest Safari Version: Visit https://support.apple.com/downloads/#safari Using the Safari Built in Viewer: using Safari version 5.1.X or higher, and you get a blank screen on your Mac when you try to open .PDFs in Safari, you need to install Adobe plug-ins installed that are older than version 10.1.3. To do so: Backup your Mac Press and hold COMMAND + TAB to bring up your Mac's application switcher, Click TAB key, while still holding down the COMMAND key, until the selector lands on "Finder" Release the COMMAND and TAB keys. Click on the "Go" menu at the top of the screen. Select "Go to folder" Copy and paste the folder path into the pop-up window: "/Library/Internet Plug-ins". A new folder window will open, showing a list of all the browser plug-ins installed. You should see one, or more files with, AdobePDFViewer. Sort alphabetically if you need to. Drag the old Adobe plug-ins into the Trash Quit and restart Safari Try opening a PDF in Safari again and yes, it should work, using Safari's own "native" PDF reader. Using the newest Adobe PDF Viewer Plug-in in Safari: Download the newest (free) Adobe Reader plugin. Restart Safari, then try opening the .PDF in the Safari browser. Tax Forms Containing 2-D Barcodes Adobe Reader for Mobile (Android, iPhone, iPad) For information about Adobe Reader on mobile platforms, visit https://www.adobe.com/products/reader-mobile.html General Instructions for downloading .PDF Files The following instructions explain how to download a file from our Web site and view it using ADOBE Acrobat Reader. Position your mouse pointer over the form you wish to download. Right-click on the link (press the right button on your mouse). Select "Save target as..." or "Save link as..." from the drop-down menu. In the "Save as..." window, select the location on your computer where you want to store the file, and click "OK". The download should start. Once it is complete, open the file with Adobe Acrobat Reader. Release # Title Revision/Effective Date 1 Military Personnel and Civilian Spouses - Both Residents and Nonresidents of Maryland Revised: 9/2011 2 Interstate Commerce Tax Act. Domestic and Foreign Corporations. Nexus Requirements. Apportionment of Corporate Net Income Revised: 9/2009 3 Nonresident Credits, Reciprocal Income Tax Agreements, Nonresident County Income Tax, and Nonresident with Maryland Resident Spouse Revised: 9/2011 4 Extension of Time for Filing Maryland Income Tax Returns and Estate Tax Returns Revised: 9/2011 5 Mutual Fund Distributions of Tax-Exempt Interest and Capital Gains from State and Local Obligations Revised: 9/2009 6 Taxation of Pass-Through Entities Revised: 7/2021 7 Some Aspects of the Subtraction Modification for Volunteer Travel Expenses Under Section 10-208 of the Tax-General Article. See Form 502V Revised: 9/2009 8 Treatment of Partner's Share of Income, Gain or Loss, from a Partnership When the Individual Partner Establishes or Abandons Maryland Residence Revised: 9/2008 9 Portion of Subpart F Income which may be subtracted from Corporation Taxable Income Effective: 9/2009 10 Maryland Taxation of Income from "Ginnie Maes" Effective: 9/2009 11 Income from Regulated Investment Companies which Invest in U.S. Government Obligations and Income from Repurchase Agreement Transactions Revised: 9/2009 12 Apportionment of Partnership Share of Income by Corporate Partners Revised: 9/2008 13 Tax Status of Interest Received from Federal, State and Local Obligations Revised: 8/2012 14 Interest Rates for Refunds and Delinquent Taxes Revised: 11/2019 15 Information Reporting on Sales of Real Estate Located in Maryland and Owned by Nonresidents Revised: 09/2007 16 Fiduciaries, Including Estates and Trusts Revised: 9/2011 17 Rescinded Rescinded: 12/31/2001 18 Net Operating Losses and Associated Maryland Addition and Subtraction Modifications Revised: 07/2013 19 Rescinded Rescinded: 08/31/2005 20 Income Tax Refunds and Credits: Limitations Revised: 9/2009 21 Income Tax Treatment of Employee Contributions under the Maryland Pension Pickup Program Revised: 9/2010 22 Apportionment of Income - Airlines Revised: 6/2022 23 Military Retirement Income Revised: 9/2009 24 Nonresident Professional Athletes and Entertainers Revised: 9/2008 25 Income Tax Treatment of Limited Liability Companies Revised: 9/2012 26 Procedures for Computer-Printed Substitute Forms Revised: 09/2022 27 Work, Not Welfare, Tax Incentive Act of 1995 with 1996, 1998, 2000, 2003, 2006, 2007 and 2008 Amendments (Employment Opportunity Credit) Revised: 9/2012 28 Rescinded Rescinded: 08/31/2005 29 Subtraction Modification for Volunteer Fire, Rescue or Emergency Medical Services Personnel Revised: 6/2011 30 Maryland Estate Tax Revised: 05/2013 31 Subtraction Modification for Police Auxiliary or Reserve Volunteers Revised: 9/2009 32 Maryland College Savings Plans Tax Benefits Revised: 01/2010 33 Tax Credits for Hiring Individuals with Disabilities Revised: 8/2012 34 Credit against Withholding Taxes for Tax-exempt Organizations Revised: 9/2010 35 Subtraction Modification for United States Coast Guard Auxiliary Members Revised: 9/2009 36 Tax Credit for Cost of Providing Commuter Benefits to Employees and the Commuter Benefits Act of 2000 and 2002 Revised: 9/2009 37 Domicile and Residency Effective: 9/2009 38 Decoupling from Federal Income Tax Laws Revised: 6/2022 39 Long-Term Employment of Qualified Ex-Felons Tax Credit Revised: 8/2012 40 Claim of Right Effective: 9/30/2006 41 Withholding on Designated Distributions from Retirement Plans Revised: 8/2012 42 502CR Part A - Claiming Credit for State and Local Taxes Paid to Other States Revised: 3/2019 43 Corporate Apportionment of Income Revised: 10/2022. Income Tax Alerts Income Tax Alerts Income Tax Alert – Income Tax Alert – Process Change: Instructions for Electing and Nonelecting PTEs (04/12/2023) Income Tax Alert – Impact of Federal Student Loan Forgiveness on Maryland Individual Income Tax (10/26/2022) Income Tax Alert – New Extended Deadline for Certain Quarterly Estimated Declarations and Payments of Maryland Individual Income Tax for Tax Year 2022 (02/23/2022) Income Tax Alert – New Extended Deadline for Certain Maryland Tax Year 2021 Individual Income Tax Filings and Payments (02/23/2022) Income Tax Alert – Maryland Relief Act (04/20/2021) Income Tax Alert – Maryland Impact of the Consolidated Appropriations Act (CAA) of 2021 (04/07/2021) Tax Alert – EIC Expansion & Child Tax Credit (03/11/2021) Income Tax Alert – Maryland Impact of the federal CARES Act (07/24/2020) Income Tax Alert – Maryland Guidance on the Reporting and Taxation of IRC Section 951A Global Intangible Low Taxed Income (05/10/2019) Income Tax Alert – Maryland Guidance on the Reporting and Taxation of IRC Section 965 Repatriation Income for Tax Year 2017 (10/05/2018) Income Tax Alert – Personal Declaration of Estimated Income Tax Payment Voucher (Form 502DEP) (03/08/2017) Income Tax Alert – New software products' designations used for electronic filing (08/05/2013) Income Tax Alert – Change to Income Tax Law (06/12/2012) Income Tax Alert – Important Information Regarding Build America Bonds (04/08/2011) Income Tax Alert – Important notice about a change affecting high income taxpayers with income from U.S. obligations (12/15/2009) Income Tax Alert – Important notice to taxpayers regarding changes in the income tax (06/13/2008) Income Tax Alert – Changes in Maryland Income Tax Law for Sales of Real Property by Nonresidents ( (06/13/2008) Income Tax Alert – Changes in the Corporation Income Tax Law (12/13/2007) Income Tax Alert – Changes in Maryland Income Tax Law for Sales of Real Property by Nonresidents (12/13/2007) Income Tax Alert – Changes in the Income Tax Law (12/05/2007) Income Tax Alert – Increase in the Withholding Rate for Sale of Property by a Nonresident (06/2005) Power of Attorney Power of Attorney The Comptroller's Office will no longer accept the federal Form 2848 or federal Form 8821 as power of attorney forms for Maryland tax purposes. Please use one of the following forms: Maryland Form 548 (Power of Attorney) Maryland Form 548 Instructions Maryland Form 548P (Reporting Agent Authorization) We will continue to accept a durable power of attorney or any other power of attorney form authorized by Maryland law. The completed Maryland Form 548 should include all identifying information for the taxpayer including: Name(s) Address Social Security number(s) Signature(s) Date The tax representative or appointed authority authorized to have power of attorney and to receive and inspect confidential tax information for the taxpayer must specify on the form the representative's name, mailing address, daytime telephone number, signature and designation item number (1-10). The Maryland Form 548 must also be filed with government-issued identification for the taxpayer (not the representative) unless the representative's designation is item number 1, 2 or 3. The tax matters to be discussed by the taxpayer's representative with power of attorney must include the following information: Type of Maryland tax (income, employment) Maryland tax form number (502, MW506) Year(s) or period(s) covered If the power of attorney form does not include all the information as instructed it will not be accepted. The power of attorney form shall be valid until superseded, revoked or by the death of the taxpayer(s) or representative(s). Tax information can be disclosed to the appropriate party possessing power of attorney if the "Check Here" box on the appropriate form (Form 502, Form 505, etc.) has been marked. This authority extends to the estimated payments made for the subsequent tax year. There is no such thing as a "Verbal POA". If a taxpayer calls and their representative is present the taxpayer can give permission for the representative to speak to us at that time. However, the approval is for that phone call at that time only. Volunteer Income Tax Preparation Organizations V.I.T.A/A.A.R.P/T.C.E Volunteers can use Maryland Form 548 and Maryland Form 548P with no PTIN. All information will still be required in order to accept the POA. They should clearly indicate on the form the volunteer organization with whom they are affiliated. Power of attorney forms can be mailed, faxed or scanned and e-mailed. If mailing the forms they can be sent to: Comptroller of Maryland Revenue Administration Division P.O. Box 1829 Attn: POA Annapolis, Maryland 21404-1829 If faxing the forms they can be faxed to 410-260-6213. If scanning and e-mailing the forms they can be e-mailed to RADPOA@marylandtaxes.gov For more information about power of attorney matters, call 410-260-7424, Monday - Friday, 8:30 a.m. - 4:30 p.m. You can also e-mail related inquiries to taxprohelp@marylandtaxes.gov © 2023 Comptroller of Maryland. All Rights Reserved. Your Rights as a Taxpayer Accessibility Translate Disclaimer