What are Maryland's 2024 income tax brackets?

Maryland uses eight graduated brackets: 2% on the first $1,000, 3% on the next $1,000, 4% on the next $1,000, then 4.75% up to $100,000 (single), and 5%, 5.25%, 5.5%, and 5.75% on higher income, topping out above $250,000 single or $300,000 joint. Most filers land in the 4.75% bracket. Joint and head-of-household filers have wider upper bands.

What is the Maryland standard deduction?

Maryland's standard deduction is 15% of your Maryland AGI, subject to a minimum and maximum. For 2024 the range is about $1,800 to $2,700 for single filers and $3,600 to $5,450 for joint filers. The calculator applies 15% of your AGI and caps it at the maximum, which is what most filers receive.

Does Maryland charge a local income tax too?

Yes. Every Maryland county and Baltimore City levy a local income tax as a flat percentage of your Maryland taxable income, ranging from 2.25% to 3.20%. It is collected on the same return as the state tax, so your total Maryland income tax is the state bracket tax plus your county's local tax. The calculator adds both.

How much is the Maryland personal exemption?

Maryland's personal exemption is $3,200 per exemption for most filers, claimed for yourself, your spouse, and dependents. The exemption phases down at higher income levels, but this calculator applies the full $3,200 each. Enter the number of exemptions you claim and the tool subtracts the total before computing tax.

Is this Maryland tax estimate exact?

No, it is a planning estimate. It uses Maryland's 2024 graduated brackets, the 15%-of-AGI standard deduction with its min and max, a flat $3,200 personal exemption each, and your county's local rate. It does not model the high-income exemption phase-out, itemized deductions, or specific credits. Verify with marylandtaxes.gov or a tax professional.

Maryland Income Tax Calculator — 2024 Brackets

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This calculator computes your Maryland state income tax — plus the county local income tax every resident owes — from your Maryland adjusted gross income, using the state’s 2024 graduated brackets.

How it works

Maryland tax is built in three steps:

Maryland taxable income = AGI − standard deduction − exemptions
State tax = graduated brackets applied to taxable income
Local tax = county rate × taxable income

The standard deduction is 15% of Maryland AGI, capped between roughly $1,800 and $2,700 (single) or $3,600 and $5,450 (joint). Each personal exemption removes $3,200. The remaining taxable income runs through the 2% to 5.75% brackets, and your county rate (2.25%–3.20%) is then applied to the same taxable income.

Maryland bracket structure

Maryland’s brackets start steep at low income — 2%, 3%, and 4% on the first $3,000 — then flatten into the 4.75% band that covers most middle incomes up to $100,000 (single). The top 5.75% rate only applies above $250,000 (single) or $300,000 (joint). Because the local county tax is roughly the size of one full bracket, your combined marginal rate is often near 8%, which is why the calculator shows both the state and local pieces.

Example

A single filer with $75,000 of Maryland AGI, one exemption, in Montgomery County (3.20%):

Standard deduction = max $2,700; exemption = $3,200
Taxable income = $75,000 − $2,700 − $3,200 = $69,100
State tax (through the 4.75% band) ≈ $3,200
Local tax = 3.20% × $69,100 ≈ $2,211
Total Maryland tax ≈ $5,400, an effective rate of about 7.2%

Note: This excludes the exemption phase-out, itemized deductions, and credits. Confirm with marylandtaxes.gov for your exact liability.