Maryland Tax Tables for 2026
The 2026 Maryland Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Maryland State Tax Calculator 2026.
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Maryland Tax Tables for 2026
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Maryland in 2026. Maryland uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2026)
Marginal income tax brackets for Single filers in Maryland for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000.00 | 2% |
| 2 | $ 1,000.00 to $ 2,000.00 | 3% |
| 3 | $ 2,000.00 to $ 3,000.00 | 4% |
| 4 | $ 3,000.00 to $ 100,000.00 | 4.75% |
| 5 | $ 100,000.00 to $ 125,000.00 | 5% |
| 6 | $ 125,000.00 to $ 150,000.00 | 5.25% |
| 7 | $ 150,000.00 to $ 250,000.00 | 5.5% |
| 8 | $ 250,000.00 to $ 500,000.00 | 5.75% |
| 9 | $ 500,000.00 to $ 1,000,000.00 | 6.25% |
| 10 | $ 1,000,000.00 and over | 6.5% |
Married filing jointly – Progressive Tax Brackets (2026)
Marginal income tax brackets for Married filing jointly filers in Maryland for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000.00 | 2% |
| 2 | $ 1,000.00 to $ 2,000.00 | 3% |
| 3 | $ 2,000.00 to $ 3,000.00 | 4% |
| 4 | $ 3,000.00 to $ 150,000.00 | 4.75% |
| 5 | $ 150,000.00 to $ 175,000.00 | 5% |
| 6 | $ 175,000.00 to $ 225,000.00 | 5.25% |
| 7 | $ 225,000.00 to $ 300,000.00 | 5.5% |
| 8 | $ 300,000.00 to $ 600,000.00 | 5.75% |
| 9 | $ 600,000.00 to $ 1,200,000.00 | 6.25% |
| 10 | $ 1,200,000.00 and over | 6.5% |
Married filing separately – Progressive Tax Brackets (2026)
Marginal income tax brackets for Married filing separately filers in Maryland for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000.00 | 2% |
| 2 | $ 1,000.00 to $ 2,000.00 | 3% |
| 3 | $ 2,000.00 to $ 3,000.00 | 4% |
| 4 | $ 3,000.00 to $ 75,000.00 | 4.75% |
| 5 | $ 75,000.00 to $ 87,500.00 | 5% |
| 6 | $ 87,500.00 to $ 112,500.00 | 5.25% |
| 7 | $ 112,500.00 to $ 150,000.00 | 5.5% |
| 8 | $ 150,000.00 to $ 300,000.00 | 5.75% |
| 9 | $ 300,000.00 to $ 600,000.00 | 6.25% |
| 10 | $ 600,000.00 and over | 6.5% |
Head of household – Progressive Tax Brackets (2026)
Marginal income tax brackets for Head of household filers in Maryland for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000.00 | 2% |
| 2 | $ 1,000.00 to $ 2,000.00 | 3% |
| 3 | $ 2,000.00 to $ 3,000.00 | 4% |
| 4 | $ 3,000.00 to $ 150,000.00 | 4.75% |
| 5 | $ 150,000.00 to $ 175,000.00 | 5% |
| 6 | $ 175,000.00 to $ 225,000.00 | 5.25% |
| 7 | $ 225,000.00 to $ 300,000.00 | 5.5% |
| 8 | $ 300,000.00 to $ 600,000.00 | 5.75% |
| 9 | $ 600,000.00 to $ 1,200,000.00 | 6.25% |
| 10 | $ 1,200,000.00 and over | 6.5% |
Widowed – Progressive Tax Brackets (2026)
Marginal income tax brackets for Widowed filers in Maryland for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000.00 | 2% |
| 2 | $ 1,000.00 to $ 2,000.00 | 3% |
| 3 | $ 2,000.00 to $ 3,000.00 | 4% |
| 4 | $ 3,000.00 to $ 150,000.00 | 4.75% |
| 5 | $ 150,000.00 to $ 175,000.00 | 5% |
| 6 | $ 175,000.00 to $ 225,000.00 | 5.25% |
| 7 | $ 225,000.00 to $ 300,000.00 | 5.5% |
| 8 | $ 300,000.00 to $ 600,000.00 | 5.75% |
| 9 | $ 600,000.00 to $ 1,200,000.00 | 6.25% |
| 10 | $ 1,200,000.00 and over | 6.5% |
Maryland Standard Deduction(2026)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $3,350 |
| Married filing jointly | $6,700 |
| Married filing separately | $3,350 |
| Head of household | $6,700 |
| Widowed | $6,700 |
Maryland Payroll Taxes(2026)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| Unemployment Insurance Tax | 0% | No cap |
| Paid Family and Medical Leave (PFML) | 0.45% | $176,100 |
Maryland Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Maryland updates:
Frequently Asked Questions
Are retirement distributions taxed like wages?
Treatment differs by type/age; this page models W-2 wages only.
Multiple jobs—avoid under-withholding
Use the multi-job option or add extra MD withholding to keep pace with brackets + local.
Charitable/medical itemizing for Maryland
Start with Schedule A, then compare MD conformity before deciding to itemize.
Rental losses and phaseouts
Model on Schedule E; income thresholds affect deductibility (federal), which flows to MD.
Quarterly estimates with wages
Use “additional MD withholding” to approximate estimates and see refund/due shifts.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.