{
  "id": "maryland-income-tax",
  "version": "0a41b0f648f1",
  "status": "published",
  "name": "Maryland Income Tax Calculator",
  "question": "How much is Maryland income tax?",
  "summary": "Estimates 2026 Maryland income tax from federal AGI, filing status, and dependents.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/maryland-income-tax-calculator",
  "markdown": "https://www.acalculator.org/finance/maryland-income-tax-calculator.md",
  "kind": "function",
  "method": "Taxable income = AGI − larger of standard or itemized deduction − exemptions; tax = state rates on taxable income − credits; plus the local income tax.",
  "assumptions": [
    "An estimate for a full-year resident, 2026 rates, not tax advice.",
    "Starts from federal AGI; Maryland additions and subtractions are not modelled.",
    "Not modelled for Maryland: The standard deduction is the 2025 amount (indexed from 2026; not yet published). Exemption phase-out above $100,000 and the 2% capital gains surtax are not modelled. County tax is in the local rows.",
    "Not modelled: part-year and nonresident returns, other state credits, and state AMT."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "status": {
        "title": "Filing status",
        "description": "Your federal filing status.",
        "type": "string",
        "enum": [
          "single",
          "mfj",
          "mfs",
          "hoh",
          "qss"
        ]
      },
      "income": {
        "title": "Federal adjusted gross income",
        "description": "Your federal AGI (Form 1040 line 11).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      },
      "deps": {
        "title": "Dependents",
        "description": "Dependents you claim, not yourself or your spouse.",
        "type": "integer",
        "minimum": 0,
        "maximum": 20
      },
      "local": {
        "title": "County",
        "description": "Your county; each adds a local income tax.",
        "type": "string",
        "enum": [
          "MD-ANNE-ARUNDEL",
          "MD-FREDERICK",
          "MD-ALLEGANY",
          "MD-BALTIMORE-COUNTY",
          "MD-CALVERT",
          "MD-CAROLINE",
          "MD-CARROLL",
          "MD-CECIL",
          "MD-CHARLES",
          "MD-DORCHESTER",
          "MD-GARRETT",
          "MD-HARFORD",
          "MD-HOWARD",
          "MD-KENT",
          "MD-MONTGOMERY",
          "MD-PRINCE-GEORGES",
          "MD-QUEEN-ANNES",
          "MD-ST-MARYS",
          "MD-SOMERSET",
          "MD-TALBOT",
          "MD-WASHINGTON",
          "MD-WICOMICO",
          "MD-WORCESTER",
          "MD-BALTIMORE-CITY"
        ]
      },
      "itemized": {
        "title": "State itemized deductions",
        "description": "Used if above the standard deduction.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      }
    }
  },
  "outputs": {
    "total": {
      "label": "Maryland and local income tax",
      "description": "State tax after credits, plus any local tax.",
      "format": "money"
    },
    "stateTax": {
      "label": "State income tax",
      "description": "State tax after credits.",
      "format": "money"
    },
    "localTax": {
      "label": "Local income tax",
      "description": "City or county income tax.",
      "format": "money"
    },
    "effectiveRate": {
      "label": "Effective rate",
      "description": "Tax as a percent of AGI.",
      "format": "percent"
    },
    "marginalRate": {
      "label": "State marginal rate",
      "description": "State rate on the next dollar.",
      "format": "percent"
    },
    "taxableIncome": {
      "label": "State taxable income",
      "description": "AGI less deduction and exemptions.",
      "format": "money"
    },
    "deduction": {
      "label": "Deduction",
      "description": "Standard or itemized, whichever is larger.",
      "format": "money"
    },
    "exemptions": {
      "label": "Exemptions",
      "description": "Personal and dependent exemptions.",
      "format": "money"
    },
    "credits": {
      "label": "Credits",
      "description": "State credits used.",
      "format": "money"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "status": "single",
      "income": 75000,
      "deps": 0,
      "local": "MD-MONTGOMERY"
    },
    "outputs": {
      "total": 5389.275,
      "stateTax": 3198.875,
      "localTax": 2190.4,
      "effectiveRate": 7.185699999999999,
      "marginalRate": 4.75,
      "taxableIncome": 68450,
      "deduction": 3350,
      "exemptions": 3200,
      "credits": 0
    },
    "text": "On $75,000.00 of AGI, filing Single, Maryland income tax is $5,389.28 (7.19% effective)."
  },
  "examples": [
    {
      "given": {
        "status": "single",
        "income": 50000,
        "deps": 0,
        "local": "MD-MONTGOMERY"
      },
      "expect": {
        "taxableIncome": 43450,
        "stateTax": 2011.375,
        "localTax": 1390.4,
        "total": 3401.775
      },
      "source": "Comptroller of Maryland, Withholding Tax Facts January to December 2026, https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/facts/withholding-tax-facts-2026.pdf (worked from it at AGI $50,000, single); Python 3 check"
    },
    {
      "given": {
        "status": "mfj",
        "income": 100000,
        "deps": 2,
        "local": "MD-MONTGOMERY"
      },
      "expect": {
        "taxableIncome": 80500,
        "stateTax": 3771.25,
        "localTax": 2576,
        "total": 6347.25
      },
      "source": "Python 3 check"
    },
    {
      "given": {
        "status": "hoh",
        "income": 200000,
        "deps": 1,
        "local": "MD-MONTGOMERY"
      },
      "expect": {
        "taxableIncome": 186900,
        "stateTax": 8947.25,
        "localTax": 5980.8,
        "total": 14928.05
      },
      "source": "Python 3 check"
    }
  ],
  "sources": [
    "Comptroller of Maryland, Withholding Tax Facts January to December 2026, https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/facts/withholding-tax-facts-2026.pdf; Tax Alert on the 2025 legislative session (standard deduction), https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/tax-alert-changes-to-standard-and-itemized-deductions-and-to-state-and-local-income-tax-rates-from-the-2025-legislative-session.pdf"
  ],
  "related": [
    "state-income-tax",
    "income-tax",
    "effective-tax-rate",
    "sales-tax"
  ],
  "changelog": []
}