What is the Baltimore City income tax rate?

Baltimore City imposes a flat local income tax of 3.20% on Maryland taxable income. It is collected through the same Maryland return as the state tax and is in addition to it.

Is the local tax on top of Maryland state tax?

Yes. Maryland has a graduated state income tax, and every county or city adds its own local rate on the same taxable income base. Baltimore City's 3.20% is added to whatever state tax you owe.

How is Maryland's state income tax structured?

Maryland uses graduated brackets from 2% up to 5.75% on the highest incomes. This calculator applies those brackets to your taxable income, then adds the flat Baltimore local rate on the same base.

Does this include federal tax?

No. This tool covers only the Maryland state tax and the Baltimore City local tax. Federal income tax is calculated separately and is not part of this estimate.

Why is my local tax a flat rate while the state tax is graduated?

Maryland local income taxes are flat percentages set by each jurisdiction and applied to the same taxable income used for the state tax. Only the state portion is graduated; the local portion is a single percentage.

Baltimore City Income Tax Calculator

Baltimore residents pay a distinct local income tax on top of Maryland’s state income tax. This calculator applies Maryland’s graduated state brackets and then layers Baltimore City’s flat local rate on the same taxable income, so you can see the full state-plus-local picture in one place.

How it works

Maryland taxes income in graduated brackets, and the local tax is a flat rate on the same taxable base:

state tax  = sum over MD brackets of (income in bracket × bracket rate)
local tax  = MD taxable income × (local rate / 100)
combined   = state tax + local tax
effective  = combined / taxable income

The Maryland brackets used here run from 2% on the first portion of income up to 5.75% at the top, and the Baltimore local rate defaults to 3.20%.

Example and tips

On 60,000 of Maryland taxable income, the graduated state tax is roughly 2,737 and the Baltimore local tax at 3.20% is 1,920, for a combined Maryland-plus-local liability near 4,657, an effective rate of about 7.8 percent. Remember this figure sits on top of your federal tax, and that the taxable income you enter should already reflect your Maryland deductions and exemptions, not your gross pay.