Maryland local income tax by county
Every Maryland county charges its own income tax on top of the state's, from 2.25% to 3.3%. It is collected on your state return rather than withheld as a separate line, which is why most people never notice it.
- Counties listed
- 20
- Rates run from
- 2.25% – 3.3%
- Commonest rate
- 3.2%
Anne Arundel County and Frederick County are not listed. Both levy bracketed local rates that vary by filing status, so a single percentage would be wrong for most readers there. Omitted rather than approximated.
Maryland county income tax rates, 2026
Maryland local income tax is collected on the state return and applies to Maryland taxable income.
| County | Local rate |
|---|---|
| Allegany County | 3.2% |
| Baltimore County | 3.2% |
| Calvert County | 3.2% |
| Caroline County | 3.2% |
| Carroll County | 3.03% |
| Cecil County | 2.74% |
| Charles County | 3.03% |
| Dorchester County | 3.3% |
| Garrett County | 2.65% |
| Harford County | 3.06% |
| Howard County | 3.2% |
| Kent County | 3.3% |
| Prince George's County | 3.2% |
| Queen Anne's County | 3.2% |
| Somerset County | 3.2% |
| St. Mary's County | 3.2% |
| Talbot County | 2.4% |
| Washington County | 2.95% |
| Wicomico County | 3.2% |
| Worcester County | 2.25% |
Highest: Dorchester County and Kent County at 3.3%. Lowest: Worcester County at 2.25%. On $100,000 of Maryland taxable income that spread is worth $1,050 a year.
Maryland local tax: common questions
How much is Maryland local income tax?
Between 2.25% and 3.3% depending on your county, charged on your Maryland taxable income on top of the state income tax. 10 of the 20 counties listed here charge 3.2%. Unlike a city wage tax it is not withheld separately — it is collected on your Maryland return, which is why many people never see it as a line of its own.
Do I pay Maryland local tax where I live or where I work?
Where you live. Maryland's local income tax follows your county of residence on the last day of the tax year, not the county you commute into. Someone living in one county and working in another pays their home county's rate, and a non-resident working in Maryland pays a special non-resident rate instead of a county one.
Which Maryland counties are not covered here?
Anne Arundel and Frederick counties both levy bracketed local rates that change with filing status and income, rather than one flat rate, and those brackets are not modelled here — so neither county is listed rather than being listed with a number that would be wrong for most readers. Baltimore City and Montgomery County have pages of their own, linked below.
Rates from the Comptroller of Maryland - Withholding Tax Facts, January 2026, read 2026-08-17. Anne Arundel and Frederick counties levy bracketed local rates that vary by filing status and are not yet modelled.