Other states with their own calculator: Indiana (all 92 counties charge one) · New York (a recapture applies above $107,650)

Your net profit for the year

After business expenses, before any retirement contribution or deduction.

Filing status

Where did you live on 31 December?

Maryland sets your county rate by your home on the last day of the year, not by where you lived the longest.

County or city where you lived on 31 December

Twenty-three counties and Baltimore City, which is separate from Baltimore County.

## What the number is made of Maryland income tax comes in two pieces on the same profit: **The state piece.** A graduated schedule from 2% to 5.75%. Since 2026 single filers reach the top rate above $250,000 and joint filers above $300,000. **The local piece.** Charged by your county or by Baltimore City. In 2026 no county may charge less than 2.25% or more than 3.20% (Tax-General Article 10-106). Twenty-two of the twenty-four charge one flat rate all year. Two — **Anne Arundel and Frederick** — do not. ## The two counties that are not flat Anne Arundel and Frederick charge a rate that depends on how much you made, and the rule is not the one most people assume. The official wording is *".0270 of Maryland taxable net income"* — the rate of your bracket applies to **all** of your Maryland taxable income, not just to the part above the line. For a single filer in Anne Arundel: | Maryland taxable income | Rate charged on the whole amount | |---|---| | $1 – $50,000 | 2.70% | | $50,001 – $400,000 | 2.94% | | above $400,000 | 3.20% | A filer at $50,000 pays $1,350. A filer at $50,001 pays $1,470 — one more dollar of profit, $120 more tax. That is the rule working as written, not a rounding error, and this calculator shows you which boundary you are closest to rather than hiding it. Frederick works the same way across four bands: 2.25% up to $25,000, 2.75% to $50,000, 2.96% to $150,000, and 3.20% above. ## If you live outside Maryland A nonresident pays no county tax. Maryland charges a **special nonresident tax of 2.25%** instead (Tax-General Article 10-106.1) — and 2.25% is not an arbitrary figure: it is the lowest county rate in the state, charged by Worcester. It applies only to income from Maryland sources, so earnings from clients elsewhere are not in it. ## The date that decides everything Your county rate is fixed by where you were domiciled on **31 December**, not by where you spent most of the year. The Form 502 instructions say so, and *Frey v. Comptroller*, 422 Md. 111 (2011) confirms it against Tax-General Article 10-103. The consequence is worth stating plainly: work in Maryland the whole year and move out on 30 December, and Maryland taxes the entire year at your old county's rate. Move *into* Maryland on 31 December and Maryland taxes the entire year. If a Maryland bill has ever looked larger than expected, this is usually why. ## If you file no county certificate Without a certificate of residence on file, Maryland withholds at **3.30%** — the highest rate in the state, charged by Dorchester and Kent. It is a default, not your liability, and it comes back when you file. ## Sources - Comptroller of Maryland, *2026 Maryland State and Local Income Tax Withholding Information*, 4 February 2026 - Comptroller of Maryland, *2026 Employer Withholding Guide* and *Withholding Tax Facts 2026* - Annotated Code of Maryland, Tax-General Article §§ 10-103, 10-106, 10-106.1 - *Frey v. Comptroller of the Treasury*, 422 Md. 111 (2011)

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