Maryland Quarterly Tax Estimator 2026

Maryland Tax Overview for Estimated Payments

Maryland has a progressive state income tax with rates from 2% up to 6.5%, but the defining feature of Maryland taxation is that every county and Baltimore City mandatorily adds its own income tax on top of the state rate. County rates range from 2.25% (Garrett County) to 3.2% (Montgomery County, Prince George's County, Baltimore City). For most Maryland workers in the greater Baltimore-Washington corridor, the combined state plus county rate is 7.75% to 9.7% on most income — placing Maryland among the highest effective income tax states in the country for middle earners. Maryland's standard deduction is just $3,350 for single filers, far below the federal $16,100, meaning a significant share of gross income is exposed to these combined rates.

Here's what a single Baltimore resident keeps in 2026. On a $50,000 salary, take-home is approximately $38,509 per year ($3,209/month) after federal, FICA, state (4.75%), and Baltimore City county (3.2%) taxes. At $80,000, take-home is approximately $58,537 ($4,878/month), with a combined state and county tax burden of about $6,041. At $100,000, you keep about $71,017 ($5,918/month). At $150,000, take-home is approximately $101,405 ($8,450/month). Workers in lower-rate counties like Frederick (2.96%) or Anne Arundel (2.81%) take home $400–$700 more per year than Baltimore City residents at the same income.

Compared to neighboring Virginia (up to 5.75% state, no county tax), a Maryland Baltimore resident at $80,000 takes home approximately $2,500–$3,000 less per year. Against Pennsylvania (3.07% flat state + 3.876% Philadelphia city tax for Philly residents), a suburban Maryland worker outside Baltimore pays more than a suburban Pennsylvania worker, but less than a Philadelphia resident. Against Washington DC (8.5% top rate on income above $60,000), Maryland suburban workers in Montgomery County pay a similar or slightly lower combined burden.

Watch out: Maryland's county income tax follows your county of residence — not where you work. If you live in Montgomery County (3.2%) and commute to DC or Virginia, you pay the 3.2% county rate on your full income. If you move to a lower-rate county, your effective rate drops immediately with the new year. Remote workers who live in Maryland but whose employer is in another state pay Maryland income tax (state + county) on all their income. Unlike some states, there's no special remote-worker carve-out. Verify that your employer has your correct Maryland county of residence on file for withholding purposes.