Tax Year 2023 Maryland Income Tax Brackets
| Tax Bracket | Tax Rate |
|---|---|
| $0.00+ | 2% |
| $1,000.00+ | 3% |
| $2,000.00+ | 4% |
| $3,000.00+ | 4.75% |
| $100,000.00+ | 5% |
| $125,000.00+ | 5.25% |
| $150,000.00+ | 5.5% |
| $250,000.00+ | 5.75% |
| Tax Bracket | Tax Rate |
|---|---|
| $0.00+ | 2% |
| $1,000.00+ | 3% |
| $2,000.00+ | 4% |
| $3,000.00+ | 4.75% |
| $150,000.00+ | 5% |
| $175,000.00+ | 5.25% |
| $225,000.00+ | 5.5% |
| $300,000.00+ | 5.75% |
Both Maryland's tax brackets and the associated tax rates were last changed twelve years ago in 2011.
Maryland has eight marginal tax brackets, ranging from 2% (the lowest Maryland tax bracket) to 5.75% (the highest Maryland tax bracket). Each marginal rate only applies to earnings within the applicable marginal tax bracket .
In Maryland, different tax brackets are applicable to different filing types. Married couples filing their Maryland income tax return jointly will usually have wider tax brackets than those filing separately or as an individual.
How do Maryland tax brackets work?
Technically, you don't have just one "tax bracket" - you pay all of the Maryland marginal tax rates from the lowest tax bracket to the tax bracket in which you earned your last dollar. For comparison purposes, however, your Maryland tax bracket is the tax bracket in which your last earned dollar in any given tax period falls.
You can think of the bracketed income tax as a flat amount for all of the money you earned up to your highest tax bracket, plus a marginal percentage of any amount you earned over that. The chart below breaks down the Maryland tax brackets using this model:
| For earnings between $0.00 and $1,000.00, you'll pay 2% |
| For earnings between $1,000.00 and $2,000.00, you'll pay 3% plus $20.00 |
| For earnings between $2,000.00 and $3,000.00, you'll pay 4% plus $50.00 |
| For earnings between $3,000.00 and $100,000.00, you'll pay 4.75% plus $90.00 |
| For earnings between $100,000.00 and $125,000.00, you'll pay 5% plus $4,697.50 |
| For earnings between $125,000.00 and $150,000.00, you'll pay 5.25% plus $5,947.50 |
| For earnings between $150,000.00 and $250,000.00, you'll pay 5.5% plus $7,260.00 |
| For earnings over $250,000.00, you'll pay 5.75% plus $12,760.00 |
| For earnings between $0.00 and $1,000.00, you'll pay 2% |
| For earnings between $1,000.00 and $2,000.00, you'll pay 3% plus $20.00 |
| For earnings between $2,000.00 and $3,000.00, you'll pay 4% plus $50.00 |
| For earnings between $3,000.00 and $150,000.00, you'll pay 4.75% plus $90.00 |
| For earnings between $150,000.00 and $175,000.00, you'll pay 5% plus $7,072.50 |
| For earnings between $175,000.00 and $225,000.00, you'll pay 5.25% plus $8,322.50 |
| For earnings between $225,000.00 and $300,000.00, you'll pay 5.5% plus $10,947.50 |
| For earnings over $300,000.00, you'll pay 5.75% plus $15,072.50 |
Maryland Income Tax Calculator
Maryland Income Tax Estimator
You can use the income tax estimator to the left to calculate your approximate Maryland and Federal income tax based on the most recent tax brackets.
Keep in mind that this estimator assumes all income is from wages, assumes the standard deduction, and does not account for tax credits.
For a more detailed estimate that takes these factors into account, click "View Detailed Estimate" (this will will redirect to an external website).
Maryland Tax Deductions
When calculating your Maryland income tax, keep in mind that the Maryland state income tax brackets are only applied to your adjusted gross income (AGI) after you have made any qualifying deductions.
Qualifying deductions might include an itemized deduction, the Maryland standard deduction, exemptions for dependants, business expenses, etc.
Remember that Maryland may have very different deduction laws from the Federal Income Tax, so you may have to write a whole new list of deductions for your Maryland income tax return.
Download .CSV file of MD income tax brackets
Compatible with Excel or database software
Download or print Maryland income tax forms
MD income tax forms are available as PDFsMaryland Standard Deductions & Personal Exemption Amounts
In addition to marginal tax brackets, one of the major features of the Maryland income tax is deductions. The three most common deductions encountered by taxpayers are the Maryland Standard Deduction, the Maryland Personal Exemption, and the Maryland Dependent Deduction. The current values of these deductions for tax year 2023 are as follows:
| Standard Deduction (Single) | Standard Deduction (MFJ) | Personal Exemption | Dependant Exemption |
|---|---|---|---|
| $2,400.00 | $4,850.00 | $3,200.00 | $3,200.00 |
The standard deduction, which Maryland has, is a deduction that is available by default to all taxpayers who do not instead choose to file an itemized deduction. Essentially, it translates to $2,400.00 per year of tax-free income for single Maryland taxpayers, and $4,850.00 for those filing jointly.
The Personal Exemption, which is supported by the Maryland income tax, is an additional deduction you can take if you (and not someone else) are primarily responsible for your own living expenses. Likewise, you can take an additional dependent exemption for each qualifying dependent (like a child or family member), who you financially support.
The Federal income tax also has a standard deduction, personal exemptions, and dependant deductions, though they are different amounts than Maryland's and may have different rules.
Head over to the Federal income tax brackets page to learn about the Federal Income Tax, which applies in all states nationwide.
Sources & Citations
Disclaimer: While we do our best to keep this list of Maryland income tax rates up to date and complete, we cannot be held liable for errors or omissions. Is info on this page missing or out-of-date? Please let us know so we can fix it!
The Maryland tax brackets on this page have been updated for tax year 2023, and are the latest brackets available. States often adjust their tax brackets on a yearly basis, so make sure to check back later for Maryland's updated tax year 2024 tax brackets!
Tax Data Sources:
- The Maryland tax brackets on this page were last updated from the Maryland Comptroller of Maryland in 2023. Please contact us if any of our Maryland tax data is incorrect or out of date.
- Maryland tax return forms are available on the Maryland tax forms page or the Maryland Department of Revenue.
- Before the official 2024 Maryland income tax brackets are released, the brackets used on this page are an estimate based on the previous year's brackets. These numbers are subject to change if new Maryland tax tables are released.
- The Maryland income tax estimator tool is provided by Tax-Rates.org
.