Maryland Tax Brackets, Rate

Name: eFile.com
Brand: eFile
Rating: 4.6 (43982 reviews)

You can Prepare and e-File your Maryland and IRS Income Tax Returns on eFile.com together with your Federal Income Tax Return. Information on how to only file a Maryland State Income Return.

Find Maryland income tax standard deduction, tax brackets and rates by tax year.

If you still need to file a MD and or IRS tax return for a previous Tax Year, find the associated tax forms below. Complete and sign the forms here on eFile.com before you mail them to the Maryland tax department. For Federal or IRS Income back taxes, access the tax forms here.

Below find links to other important Arizona income tax return information and other related features (e.g. tax extension, amendment, etc.)

Maryland Income Tax Returns

Maryland State Taxes

Maryland Tax Deadlines, Extension, Penalties

Instructions, Resources on how to prepare and e-File Maryland Income Returns or how to complete an Extension and/or previous Year Tax Returns.

Prepare, eFile a current MD + Federal Tax Return: Detailed eFile.com Service Overview

Start Federal and Maryland Tax Returns

Prepare only a MD State Return

Step by Step instructions on how to only Complete and Download - not eFile - State Returns on eFile.com.

File a current Maryland Tax Amendment

Complete overview on how to prepare and amend a Maryland Income Tax Return.

Maryland Income Tax Forms

Current MD tax year tax forms you can eFile.
Previous tax year or Maryland Income Back Taxes Forms you can complete but not e-File any longer.

Maryland Tax Brackets, Rates explained

Current and past tax year MD Tax Brackets, Rates and Income Ranges.

Federal Tax Brackets, Rates by Tax Year

Calculate and Estimate your Federal Income Tax Brackets and Rates with the eFile RATEucator.

Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due

Here you can find how Maryland based income is taxed at different rates within the given tax brackets. When you prepare your return on eFile.com this is all calculated for you based on your income.

Maryland Tax Brackets for Tax Year 2025

For the 2025 tax year, Maryland has ten income tax brackets based on filing status and type of income, with taxable income taxed at graduated rates ranging from 2% at the lowest bracket to 6.50% at the highest bracket.

Tax Rate	Filing Status	Income Range	Taxes Due
2%	Single or MFS	$0 to $1,000	2% of Income
2%	MFJ or HOH	$0 to $1000	2% of Income
3%	Single or MFS	$1,000 to $2,000	$20 + 3%
3%	MFJ or HOH	$1,000 to $2,000	$20 + 3%
4%	Single or MFS	$2,000 to $3,000	$50 + 4%
4%	MFJ or HOH	$2,000 to $3,000	$50 + 4%
4.75%	Single or MFS	$3,000 to $100,000	$90 + 4.75%
4.75%	MFJ or HOH	$3,000 to $150,000	$90 + 4.75%
5%	Single or MFS	$100,000 to $125,000	$4,697.50 + 5%
5%	MFJ or HOH	$150,000 to $175,000	$7,072.50 + 5%
5.25%	Single or MFS	$125,000 to $150,000	$5,947.50 + 5.25%
5.25%	MFJ or HOH	$175,000 to $225,000	$8,322.50 + 5.25%
5.50%	Single or MFS	$150,000 to $250,000	$7,260.00 + 5.50%
5.50%	MFJ or HOH	$225,000 to $300,000	$10,947.50 + 5.50%
5.75%	Single or MFS	$250,000 to $500,000	$12,760.00 + 5.75%
5.75%	MFJ or HOH	$300,000 to $600,000	$15,072.50 + 5.75%
6.25%	Single or MFS	$500,000 to $1,000,000	$27,135.00 + 6.25%
6.25%	MFJ or HOH	$600,000 to $1,200,000	$32,322.50 + 6.25%
6.50%	Single or MFS	$1,000,000 +	$58,385.00 + 6.50% over $1,000,000
6.50%	MFJ or HOH	$1,200,000 +	$69,822.50 + 6.50% over $1,200,000

Maryland Tax Brackets for Tax Year 2024

For the 2024 tax year, Maryland had eight income tax brackets based on filing status and type of income, with taxable income taxed at graduated rates ranging from 2% at the lowest bracket to 5.75% at the highest bracket.

Tax Rate

Filing Status

Income Range

Taxes Due

Single or MFS

$0 to $1,000

2% of Income

MFJ or HOH

$0 to $1000

2% of Income

Single or MFS

$1,000 to $2,000

$20 + 3.00%

MFJ or HOH

$1,000 to $2,000

$20 + 3.00%

Single or MFS

$2,000 to $3,000

$50 + 4.00%

MFJ or HOH

$2,000 to $3,000

$50 + 4.00%

4.75%

Single or MFS

$3,000 to $100,000

$90 + 4.75%

MFJ or HOH

$3,000 - $150,000

$90 + 4.75%

Single or MFS

$100,000 - $125,000

$4,697.50 + 5.00%

MFJ or HOH

$150,000 - $175,000

$7,072.50 + 5.00%

5.25%

Single or MFS

$125,000 - $150,000

$5,947.50 + 5.25%

MFJ or HOH

$175,000 - $225,000

$8,322.50 + 5.25%

5.50%

Single or MFS

$150,000 - $250,000

$7,260.00 + 5.50%

MFJ or HOH

$225,000 - $300,000

$10,947.50 + 5.50%

5.75%

Single or MFS

$250,000 +

$12,760.00 + 5.75% over $250,000

MFJ or HOH

$300,000 +

$15,072.50 + 5.75% over $300,000

Maryland Tax Brackets for Tax Year 2023

For the 2023 tax year, Maryland had eight income tax brackets based on filing status and type of income, with taxable income taxed at graduated rates ranging from 2% at the lowest bracket to 5.75% at the highest bracket.

Tax Rate

Filing Status

Income Range

Taxes Due

Single or MFS

$0 to $1,000

2% of Income

MFJ or HOH

$0 to $1000

2% of Income

Single or MFS

$1,000 to $2,000

$20 + 3.00%

MFJ or HOH

$1,000 to $2,000

$20 + 3.00%

Single or MFS

$2,000 to $3,000

$50 + 4.00%

MFJ or HOH

$2,000 to $3,000

$50 + 4.00%

4.75%

Single or MFS

$3,000 to $100,000

$90 + 4.75%

MFJ or HOH

$3,000 - $150,000

$90 + 4.75%

Single or MFS

$100,000 - $125,000

$4,697.50 + 5.00%

MFJ or HOH

$150,000 - $175,000

$7,072.50 + 5.00%

5.25%

Single or MFS

$125,000 - $150,000

$5,947.50 + 5.25%

MFJ or HOH

$175,000 - $225,000

$8,322.50 + 5.25%

5.50%

Single or MFS

$150,000 - $250,000

$7,260.00 + 5.50%

MFJ or HOH

$225,000 - $300,000

$10,947.50 + 5.50%

5.75%

Single or MFS

$250,000 +

$12,760.00 + 5.75% over $250,000

MFJ or HOH

$300,000 +

$15,072.50 + 5.75% over $300,000

Maryland Tax Brackets for Tax Year 2022

For the 2022 tax year, Maryland had eight income tax brackets based on filing status and type of income, with taxable income taxed at graduated rates ranging from 2% at the lowest bracket to 5.75% at the highest bracket.

Tax Rate

Filing Status

Income Range

Taxes Due

Single or MFS

$0 to $1,000

2% of Income

MFJ or HOH

$0 to $1000

2% of Income

Single or MFS

$1,000 to $2,000

$20 + 3.00%

MFJ or HOH

$1,000 to $2,000

$20 + 3.00%

Single or MFS

$2,000 to $3,000

$50 + 4.00%

MFJ or HOH

$2,000 to $3,000

$50 + 4.00%

4.75%

Single or MFS

$3,000 to $100,000

$90 + 4.75%

MFJ or HOH

$3,000 - $150,000

$90 + 4.75%

Single or MFS

$100,000 - $125,000

$4,697.50 + 5.00%

MFJ or HOH

$150,000 - $175,000

$7,072.50 + 5.00%

5.25%

Single or MFS

$125,000 - $150,000

$5,947.50 + 5.25%

MFJ or HOH

$175,000 - $225,000

$8,322.50 + 5.25%

5.50%

Single or MFS

$150,000 - $250,000

$7,260.00 + 5.50%

MFJ or HOH

$225,000 - $300,000

$10,947.50 + 5.50%

5.75%

Single or MFS

$250,000 +

$12,760.00 + 5.75% over $250,000

MFJ or HOH

$300,000 +

$15,072.50 + 5.75% over $300,000

Income Tax Brackets for Other States: Compare State Tax Brackets, Rates
For your personal Effective IRS Tax Rate use the RATEucator Tool

Maryland Standard and Itemized Deductions

The Maryland standard deductions did increase for 2025 tax year. You can also itemize your Maryland deductions.

When you prepare and eFile your Tax Return the eFile Tax App will apply the correct standard deductions for you or you can apply the itemized deduction method.

Tax Year

Status

Amount

2025

Single or MFS

$3,350

Married Jointly/HOH/Qualifying Widower

$6,700

2024

Single or MFS

$1,800/$2,700

Married Jointly

$3,650/$5,450

HOH/Qualifying Widower

$3,650/$5,450

2023

Single or MFS

$1,700/$2,550

Married Jointly

$3,450/$5,150

HOH/Qualifying Widower

$3,450/$5,150

2022

Single or MFS

$1,600/$2,400

Married Jointly

$3,200/$4,800

HOH/Qualifying Widower

$3,200/$4,800

Other Standard Deductions by State: Compare State Standard Deduction Amounts
IRS Standard Deduction: Federal Standard Deductions

TurboTax^® is a registered trademark of Intuit, Inc.
H&R Block^® is a registered trademark of HRB Innovations, Inc.