Maryland state outlineGeographic outline of the U.S. state, Mercator-projected.

MD

State · 2026 tax year · Progressive

Maryland 2026 Income Tax

Maryland runs a progressive schedule topping out at 6.50% - but your effective rate is far lower. Walk every bracket below.

Maryland at $100K, in one line

A single filer earning $100,000 of taxable income owes $4,698 in Maryland state income tax, a 4.70% effective rate, well below the 6.50% headline top rate. That ranks Maryland#32 of 51 jurisdictions by state-tax burden (1 = lowest), on a progressive schedule.

Maryland Department of Revenue 2026 schedule · Tax Foundation How we calculate →

$4,698
state tax at $100K
4.70%
effective state rate
#32
of 51 1 = lowest
6.50%
top marginal rate
Maryland 2026 brackets, single filer

The highlighted segment shows where $100K income falls. 10 brackets total. Your bracket is highlighted in amber.

Maryland 2026 brackets, single filer Horizontal stacked bar showing marginal tax brackets with proportional widths and per-bracket marginal rates. $0 - $1K: 2.0% marginal rate $1K - $2K: 3.0% marginal rate $2K - $3K: 4.0% marginal rate $3K - $100K: 4.8% marginal rate 4.8% $100K - $125K: 5.0% marginal rate (your bracket) $125K - $150K: 5.3% marginal rate $150K - $250K: 5.5% marginal rate 5.5% $250K - $500K: 5.8% marginal rate 5.8% $500K - $1.0M: 6.3% marginal rate 6.3% $1.0M - +: 6.5% marginal rate 6.5% $100K income $0 $100K $200K $300K $400K $500K $600K $700K $800K $900K $1.0M $1.1M

Each segment width is proportional to its bracket size up to $1.1M. Color intensity rises with the marginal rate. Your bracket is highlighted in amber.

  • $0 $1K 2.0%
  • $1K $2K 3.0%
  • $2K $3K 4.0%
  • $3K $100K 4.8%
  • $100K $125K 5.0% Your bracket
  • $125K $150K 5.3%
  • $150K $250K 5.5%
  • $250K $500K 5.8%
  • $500K $1.0M 6.3%
  • $1.0M + 6.5%

Maryland's progressive system stacks 10 marginal rates from 2.00% on the first dollar of taxable income up to 6.50% on the top tier. The amber-highlighted segment is the bracket your $100,000 single-filer income lands in, meaning every additional dollar above that threshold is taxed at that marginal rate, not the rates of the lower brackets you already passed through.

Crucially, your effective rate is much lower than the marginal rate the bar shows. At $100K Maryland taxes you a blended rate that averages all the lower-bracket rates you filled before reaching your top bracket. The $100K state tax owed of $4698 works out to 4.70% effective vs the 6.50% headline. Use the calculator to see this for your actual income, the gap between marginal and effective grows wider in Maryland than in flat-tax states.

Maryland effective rate at $100K (single filer) 27.8%
Federal effective @ $100K

Bar fills relative to the ~16.9% federal effective rate at $100K of taxable income, the universal layer every filer pays. The heaviest state income-tax line at $100K is only about 8.4% (Oregon), so state tax stacks well under federal in every state.

How Maryland compares to nearby states on the burden scale

States immediately above and below Maryland on the $100K single-filer burden scale, sorted by burden ascending.

The comparison ranks 5 states clustered around Maryland on burden, not by geographic proximity. The Selected tag marks Maryland; cards on either side show the next-cheaper and next-more-expensive jurisdictions, useful for understanding whether your state's rate is broadly competitive in its tier or an outlier. Each peer card links to its own bracket schedule for a deeper comparison.

UT

Utah

4.50% top marginal rate
Structure
Flat tax
Burden @ $100K
$4,550

WI

Wisconsin

7.65% top marginal rate
Structure
Progressive
Burden @ $100K
$4,696
Brackets
4
Selected

MD

Maryland

6.50% top marginal rate
Structure
Progressive
Burden @ $100K
$4,698
Brackets
10

CT

Connecticut

6.99% top marginal rate
Structure
Progressive
Burden @ $100K
$4,750
Brackets
7

IL

Illinois

4.95% top marginal rate
Structure
Flat tax
Burden @ $100K
$4,950
Brackets
1

How this calculator works

This calculator applies Maryland's progressive tax brackets to the income you enter, moving each dollar through the correct marginal rate until the full amount is accounted for. The effective rate shown at the bottom is the total tax divided by gross income, a useful number for budgeting because it represents what you actually pay on every dollar earned, not just the headline marginal rate. We never apply a flat percentage to total income. Standard deductions and common adjustments are applied in the same order the tax authority applies them, so the result matches the official calculation within rounding error. If you file jointly, select the joint filing status, brackets widen substantially and the difference is meaningful for middle-income households.

Required inputs: gross income, filing status.

Source: Maryland Department of Revenue, 2026 brackets

Full methodology and formula →

About Maryland 2026 Income Tax

Maryland uses a progressive bracket schedule with marginal rates topping out at 6.50% on the highest income tier. Lower brackets fill first before higher brackets apply, meaning effective rates always sit below the top marginal rate at any given income level. Maryland's structure places it among twenty-eight US progressive-tax jurisdictions. At $100,000 single-filer 2026 taxable income Maryland state tax equals approximately $4698. Federal income tax ($16,914 single, 2026) and FICA payroll tax ($7,650 on $100K wages) layer on top. Use the calculator below or the main /calculator/ for your specific income tier.

Key Maryland Tax Notes (2026)

Progressive 2-6.5% state (2026 added 6.25%/6.5% high-earner brackets) plus 2.25-3.20% county piggyback.

Source: Maryland Department of Revenue, 2026 personal income tax publications. Source: Tax Foundation State Individual Income Tax Rates and Brackets 2026. Source: IRS Revenue Procedure 2025-32, 2026 federal inflation adjustments.

Maryland 2026 Bracket Schedule (Single Filer)

Income Range Marginal Rate
$0 – $1,000 2.00%
$1,000 – $2,000 3.00%
$2,000 – $3,000 4.00%
$3,000 – $100,000 4.75%
$100,000 – $125,000 5.00%
$125,000 – $150,000 5.25%
$150,000 – $250,000 5.50%
$250,000 – $500,000 5.75%
$500,000 – $1,000,000 6.25%
$1,000,000 and above 6.50%
$50K Income
$2323
state tax owed (single)
$100K Income
$4698
state tax owed (single)
$200K Income
$10010
state tax owed (single)

Maryland ranks #32 of 51 US jurisdictions by state tax burden at $100K single-filer income (1 = lowest burden).

Quick Maryland State Tax Estimate

Enter taxable income to see Maryland state tax owed for 2026 (single filer). For full federal + state + FICA, use the main calculator.

Methodology

Bracket schedule loaded from Maryland Department of Revenue 2026 publications and cross-checked against the Tax Foundation aggregator. Quick-estimate computation walks the brackets in order applying each marginal rate to the income within the bracket boundary. See the full methodology page for the complete computation pipeline including FICA / SECA and the Additional Medicare surcharge.

Every figure on PlainTaxCalc is rendered directly from IRS Revenue Procedure and state Department of Revenue data, no number is typed in by an editor. This state's figures are rendered directly from IRS Revenue Procedure and state Department of Revenue data, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error. Data current as of 2026-06-21T16:16:39.454Z.