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.

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.

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:

You should also cc Andrew Schaufele and Robert R. Scheerer at:

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.

2022 Legislative Summary

The following links offer summaries of Maryland tax legislation that was passed during the 2022 session of the General Assembly and signed into law by Governor Larry Hogan. All references are to the Tax-General Article (TG), Annotated Code of Maryland, unless otherwise noted. For more information on tax legislation, visit the Maryland General Assembly's Web site.

2021 Legislative Summary

The following links offer summaries of Maryland tax legislation that was passed during the 2021 session of the General Assembly and signed into law by Governor Larry Hogan. All references are to the Tax-General Article (TG), Annotated Code of Maryland, unless otherwise noted. For more information on tax legislation, visit the Maryland General Assembly's Web site.

2020 Legislative Summary

The following links offer summaries of Maryland tax legislation that was passed during the 2020 session of the General Assembly and signed into law by Governor Larry Hogan. All references are to the Tax-General Article (TG), Annotated Code of Maryland, unless otherwise noted. For more information on tax legislation, visit the Maryland General Assembly's Web site.

2019 Legislative Summary

The following links offer summaries of Maryland tax legislation that was passed during the 2019 session of the General Assembly and signed into law by Governor Larry Hogan. All references are to the Tax-General Article (TG), Annotated Code of Maryland, unless otherwise noted. For more information on tax legislation, visit the Maryland General Assembly's Web site.

2018 Legislative Summary

The following links offer summaries of Maryland tax legislation that was passed during the 2018 session of the General Assembly and signed into law by Governor Larry Hogan. All references are to the Tax-General Article (TG), Annotated Code of Maryland, unless otherwise noted. For more information on tax legislation, visit the Maryland General Assembly's Web site.

2017 Legislative Summary

The following links offer summaries of Maryland tax legislation that was passed during the 2017 session of the General Assembly and signed into law by Governor Larry Hogan. All references are to the Tax-General Article (TG), Annotated Code of Maryland, unless otherwise noted. For more information on tax legislation, visit the Maryland General Assembly's Web site.

2016 Legislative Summary

The following links offer summaries of Maryland tax legislation that was passed during the 2016 session of the General Assembly and signed into law by Governor Hogan. All references are to the Tax-General Article (TG), Annotated Code of Maryland, unless otherwise noted. For more information on tax legislation, visit the Maryland General Assembly's Web site.

2015 Legislative Summary

The following links offer summaries of Maryland tax legislation that was passed during the 2015 session of the General Assembly and signed into law by Governor Hogan. All references are to the Tax-General Article (TG), Annotated Code of Maryland, unless otherwise noted. For more information on tax legislation, visit the Maryland General Assembly's Web site.

2014 Legislative Summary

The following links offer summaries of Maryland tax legislation that was passed during the 2014 session of the General Assembly and signed into law by Governor Martin O'Malley. All references are to the Tax-General Article (TG), Annotated Code of Maryland, unless otherwise noted. For more information on tax legislation, visit the Maryland General Assembly's Web site.

The following links offer summaries of Maryland tax legislation that was passed during the 2013 session of the General Assembly and signed into law by Governor Martin O'Malley. All references are to the Tax-General Article (TG), Annotated Code of Maryland, unless otherwise noted. For more information on tax legislation, visit the Maryland General Assembly's Web site.

INCOME TAX

Subtractions

Credits

SALES AND USE TAX

ALCOHOL TAX

MOTOR FUEL TAX

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:

1. Backup your Mac
2. Press and hold COMMAND + TAB to bring up your Mac's application switcher, 
3. Click TAB key, while still holding down the COMMAND key, until the selector lands on "Finder" 
4. Release the COMMAND and TAB keys.
5. Click on the "Go" menu at the top of the screen.
6. Select "Go to folder" 
7. 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.
8. Drag the old Adobe plug-ins into the Trash
9. Quit and restart Safari
10. 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.

1. Position your mouse pointer over the form you wish to download.
2. Right-click on the link (press the right button on your mouse).
3. Select "Save target as..." or "Save link as..." from the drop-down menu.
4. In the "Save as..." window, select the location on your computer where you want to store the file, and click "OK".
5. The download should start. Once it is complete, open the file with Adobe Acrobat Reader.