Maryland Income Tax Rates and Brackets

Tax Rates

Maryland Income Tax Rates

Maryland's ten state individual income tax rates are 2%, 3%, 4%, 4.75%, 5%, 5.25%, 5.5%, 5.75%, 6.25%, and 6.5%. The state publishes one schedule for Single and Married Filing Separately taxpayers and another for Married Filing Jointly, Head of Household, and Qualifying Surviving Spouse taxpayers. For easier comparison, the table gives Single, Married Filing Jointly, Married Filing Separately, and Head of Household their own columns, even where two statuses use identical thresholds. Each rate applies only to the portion of taxable income within that bracket. Reaching a higher bracket does not cause all of your income to be taxed at the higher rate.

Maryland's 23 counties and Baltimore City also impose local income taxes that are reported on Form 502. The 2025 local rates range from 2.25% to 3.3% and are based on where the taxpayer lives. Anne Arundel and Frederick counties use graduated local rates, so their local calculations depend on taxable income and filing status. Local income tax is calculated separately from the state brackets above.

Beginning in 2025, Maryland also imposes an additional 2% tax on certain net capital gain income when federal adjusted gross income exceeds $350,000. The income threshold applies regardless of filing status, and certain types of gain are excluded from the calculation. Taxpayers calculate the net capital gain income subject to the additional tax on Form 502CG.

Deductions

Maryland Income Tax Deductions

Maryland deductions and exemptions reduce the taxable income to which the state's tax brackets and rates are applied. Taxpayers generally claim either the Maryland standard deduction or eligible itemized deductions. Maryland also provides personal and dependent exemptions that reduce taxable income before the state tax is calculated.

Maryland deduction and exemption amounts and eligibility rules do not always match their federal counterparts. The following sections explain Maryland's standard deduction, personal and dependent exemptions, and itemized-deduction treatment for 2025.

Maryland Standard Deduction

Maryland taxpayers who claim the federal standard deduction must also use the Maryland standard deduction. For the 2025 tax year, the Maryland standard deduction amounts are:

• Single: $3,350
• Married Filing Jointly: $6,700
• Married Filing Separately: $3,350
• Head of Household: $6,700
• Qualifying Surviving Spouse: $6,700

A taxpayer who can be claimed as another person's dependent also uses the $3,350 standard deduction for 2025. Maryland taxpayers who itemized on the federal return may calculate their Maryland tax using either the standard deduction or allowable Maryland itemized deductions and choose the method that produces the lower tax.

Maryland Personal Exemptions

Maryland provides a $3,200 personal exemption for the taxpayer and, on a joint return, another $3,200 for the spouse when federal adjusted gross income is within the full-exemption range. The regular personal exemptions begin to phase out above $100,000 for Single and Married Filing Separately taxpayers and above $150,000 for Married Filing Jointly, Head of Household, and Qualifying Surviving Spouse taxpayers. The taxpayer and spouse may each claim an additional $1,000 personal exemption if age 65 or older on the last day of the tax year and a separate $1,000 personal exemption if blind. A person who meets both conditions may claim both additional exemptions. These age and blindness exemptions are not reduced by the income-based phaseout.

Maryland Dependent Exemptions

Maryland provides a $3,200 exemption for each qualifying dependent when federal adjusted gross income is within the full-exemption range. An additional exemption of up to $3,200 is available for a qualifying dependent who is age 65 or older. Both the regular dependent exemption and the additional exemption for a dependent age 65 or older are subject to the same income phaseout as personal exemptions. Taxpayers claiming dependents must complete Form 502B.

Maryland Itemized Deductions

Maryland taxpayers may itemize deductions only if they itemized on the federal return. The calculation begins with the total from federal Schedule A, then removes state and local income taxes and makes other Maryland adjustments. A taxpayer who itemized federally may calculate the Maryland tax using both deduction methods and choose the method that produces the lower tax.

For 2025, Maryland itemized deductions are reduced when federal adjusted gross income exceeds $200,000, or $100,000 for Married Filing Separately taxpayers. The phaseout equals 7.5% of income above the applicable threshold. State and local income taxes are part of the federal state and local tax (SALT) deduction, but Maryland removes the income-tax portion when calculating Maryland itemized deductions. This adjustment does not automatically remove qualifying property taxes included in the federal deduction.

Credits

Maryland State Tax Credits

Maryland offers refundable and nonrefundable tax credits that directly reduce state income tax. A refundable credit can produce or increase a refund even when no Maryland income tax is owed. A nonrefundable credit can reduce tax to zero but cannot by itself create a refund. Eligibility depends on income, filing status, family circumstances, qualifying expenses, residency, and other requirements. Several important Maryland tax credits for 2025 include:

Maryland Earned Income Credits

Maryland provides nonrefundable and refundable earned income credits tied to the federal earned income tax credit. Married taxpayers and taxpayers with at least one qualifying child calculate the nonrefundable state credit at 50% of the federal credit. A Single, Head of Household, or Qualifying Surviving Spouse taxpayer without a qualifying child may use 100% of the federal credit. Separate Maryland worksheets determine whether the taxpayer also qualifies for a refundable earned income credit. Taxpayers claiming the federal credit with qualifying children may also need federal Schedule EIC.

Maryland Child Tax Credit

The refundable Maryland Child Tax Credit provides $500 for each qualifying child when federal adjusted gross income is $15,000 or less. This Maryland credit is separate from the federal Child Tax Credit calculated on Schedule 8812. The Maryland credit is reduced by $50 for each $1,000, or fraction of $1,000, above the $15,000 threshold and is eliminated when income exceeds $24,000. A qualifying child must be under age six at the end of 2025 or be a dependent from age six through 16 who has a qualifying disability.

Maryland Child and Dependent Care Expenses Credit

Maryland residents who qualify for the federal child and dependent care credit and meet the state income limits may claim a state credit equal to a percentage of the federal credit. If the Maryland credit exceeds state tax, the excess may be refundable when federal adjusted gross income is no more than $60,900 for an individual return or $91,400 for a joint return. The credit is calculated on Form 502CR.

Maryland Senior Tax Credit

Maryland residents who are age 65 or older may qualify for a nonrefundable senior tax credit. The credit is generally $1,000 when federal adjusted gross income does not exceed $100,000. For Married Filing Jointly, Head of Household, or Qualifying Surviving Spouse taxpayers with income of $150,000 or less, the credit is $1,750. On a joint return, the credit is reduced to $1,000 when only one spouse is age 65 or older.

Credit for Taxes Paid to Another State

A Maryland resident whose income is taxed by both Maryland and another state or locality may claim a limited credit using Form 502CR. The credit is generally the smaller of the qualifying tax paid to the other jurisdiction or the reduction in Maryland state and local tax attributable to the income taxed by both jurisdictions. Wage-tax reciprocity with the District of Columbia, Pennsylvania, Virginia, and West Virginia generally prevents residents from owing the other jurisdiction's income tax on wages alone.

Due Dates

Maryland State Income Tax Deadline

The deadline to file a 2025 Maryland individual income tax return is April 15, 2026. Taxpayers who file and pay electronically may make the electronic payment as late as April 30, 2026. Maryland allows a six-month filing extension through October 15, 2026, but the extension does not extend the time to pay. The extension is automatic when the taxpayer requested a federal extension and expects to owe no Maryland tax. Otherwise, the taxpayer must request the Maryland extension or submit any expected tax payment as directed. Interest and penalties may apply to unpaid balances after the applicable payment deadline.

If you missed a Maryland filing deadline, do not assume it is too late. You may still be able to file a 2025, 2024, or 2023 return and claim any refund due. Maryland generally requires a return to be filed within three years of the original due date to receive a refund. Visit our Maryland state tax forms page to find Form 502, instructions, and other forms for current and prior tax years.