Sales & Use Tax
This is Maryland’s general statewide sales and use tax rate.
What is 6%?
This is the state income tax rate that applies to taxable income from $3,001 to $100,000 for single filers.
What is 4.75%?
This is the maximum local income tax rate counties and Baltimore City can now impose starting in certain tax years after 2025 changes.
What is 3.30%?
Maryland’s standard deduction was changed to this flat amount for single filers in recent updates.
What is $3,350?
This is the typical due date for Maryland individual income tax returns, aligning with federal.
What is April 15? and March 15th for some business?
Cannabis and cannabis products are subject to this sales tax rate.
What is 12%?
For single filers, this new higher bracket rate applies to Maryland taxable income from $500,001 to $1,000,000.
What is 6.25%?
Many Maryland counties, including Baltimore County and Baltimore City, charge residents this common local income tax rate.
What is 3.20%?
Maryland offers this credit to low- to moderate-income workers, often a percentage of the federal version.
What is the Earned Income Tax Credit (EITC)?
If extended, Maryland individual returns are usually due by this October date.
What is October 15? and September 15th for some business
Alcoholic beverages are taxed at this higher sales tax rate in Maryland.
What is 9%?
Single filers pay this top state income tax rate on Maryland taxable income over $1,000,000.
What is 6.50%?
This county was one of the few to retroactively increase its local rate to 3.30% for tax year 2025.
What is Dorchester County?
Withdrawals from these retirement accounts are generally taxed as regular income in Maryland.
What are IRAs or pensions?
This entity tax election allows pass-through businesses to pay at rates like 8.75% for certain members.
What is the Pass-Through Entity (PTE) tax?
Short-term rentals of passenger vehicles face this elevated sales tax rate.
What is 11.5%?
This additional tax applies to net capital gains for individuals with federal AGI over $350,000.
What is 2%?
If no withholding form is submitted, payroll often defaults to this highest local tax rate.
What is 3.20% (or the maximum applicable)?
Maryland provides exemptions or credits for certain energy-efficient purchases during events like this annual tax-free week.
What is Shop Maryland Tax-Free Week?
Maryland’s corporate income tax rate is this percentage of net income allocable to the state.
What is 8.25%?
This is the sales tax rate on many electronic smoking devices and vaping products.
What is 20% (devices) or higher on liquids?
Maryland does not tax these retirement benefits at the state level.
What are Social Security benefits?
Nonresidents pay Maryland income tax only on this type of income sourced in the state.
What is Maryland-sourced income?
This subtraction or non-taxation applies to these federal benefits for Maryland residents.
What are Social Security benefits?
The agency that administers most Maryland state taxes, including income and sales.
What is the Comptroller of Maryland?