Maryland Tax Brackets, Rate
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 Tax Deadlines, Extension, Penalties
Prepare only a MD State Return
File a current Maryland Tax Amendment
Maryland Income Tax Forms
Maryland Tax Brackets, Rates explained
Federal Tax Brackets, Rates by Tax Year
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
This section will be updated as the tax year information becomes available. The data listed below are for tax year 2024.
As you can see, your income in Maryland is taxed at different rates within the given tax brackets.
2%
Single or MFS
$0 to $1,000
2% of Income
MFJ or HOH
$0 to $1000
2% of Income
3%
Single or MFS
$1,000 to $2,000
$20 plus 3.00%
MFJ or HOH
$1,000 to $2,000
$20 plus 3.00%
4%
Single or MFS
$2,000 to $3,000
$50 plus 4.00%
MFJ or HOH
$2,000 to $3,000
$50 plus 4.00%
4.75%
Single or MFS
$3,000 to $100,000
$90 plus 4.75%
MFJ or HOH
$3,000 - $150,000
$90 plus 4.75%
5%
Single or MFS
$100,000 - $125,000
$4,697.50 plus 5.00%
MFJ or HOH
$150,000 - $175,000
$7,072.50 plus 5.00%
5.25%
Single or MFS
$125,000 - $150,000
$5,947.50 plus 5.25%
MFJ or HOH
$175,000 - $225,000
$8,322.50 plus 5.25%
5.50%
Single or MFS
$150,000 - $250,000
$7,260.00 plus 5.50%
MFJ or HOH
$225,000 - $300,000
$10,947.50 plus 5.50%
5.75%
Single or MFS
over $250,000
$12,760.00 plus 5.75% of the excess of $250,000
MFJ or HOH
over $300,000
$15,072.50 plus 5.75% of the excess over $300,000
Maryland Tax Brackets for Tax Year 2024
As shown below, MD tax rates for Tax Year 2024 did not increase. As you can see, your income in Maryland is taxed at different rates within the given tax brackets.
2%
Single or MFS
$0 to $1,000
2% of Income
MFJ or HOH
$0 to $1000
2% of Income
3%
Single or MFS
$1,000 to $2,000
$20 plus 3.00%
MFJ or HOH
$1,000 to $2,000
$20 plus 3.00%
4%
Single or MFS
$2,000 to $3,000
$50 plus 4.00%
MFJ or HOH
$2,000 to $3,000
$50 plus 4.00%
4.75%
Single or MFS
$3,000 to $100,000
$90 plus 4.75%
MFJ or HOH
$3,000 - $150,000
$90 plus 4.75%
5%
Single or MFS
$100,000 - $125,000
$4,697.50 plus 5.00%
MFJ or HOH
$150,000 - $175,000
$7,072.50 plus 5.00%
5.25%
Single or MFS
$125,000 - $150,000
$5,947.50 plus 5.25%
MFJ or HOH
$175,000 - $225,000
$8,322.50 plus 5.25%
5.50%
Single or MFS
$150,000 - $250,000
$7,260.00 plus 5.50%
MFJ or HOH
$225,000 - $300,000
$10,947.50 plus 5.50%
5.75%
Single or MFS
over $250,000
$12,760.00 plus 5.75% of the excess of $250,000
MFJ or HOH
over $300,000
$15,072.50 plus 5.75% of the excess over $300,000
Maryland Tax Brackets for Tax Year 2023
As shown below, MD tax rates for Tax Year 2023 did not increase.
2%
Single or MFS
$0 to $1,000
2% of Income
MFJ or HOH
$0 to $1000
2% of Income
3%
Single or MFS
$1,000 to $2,000
$20 plus 3.00%
MFJ or HOH
$1,000 to $2,000
$20 plus 3.00%
4%
Single or MFS
$2,000 to $3,000
$50 plus 4.00%
MFJ or HOH
$2,000 to $3,000
$50 plus 4.00%
4.75%
Single or MFS
$3,000 to $100,000
$90 plus 4.75%
MFJ or HOH
$3,000 - $150,000
$90 plus 4.75%
5%
Single or MFS
$100,000 - $125,000
$4,697.50 plus 5.00%
MFJ or HOH
$150,000 - $175,000
$7,072.50 plus 5.00%
5.25%
Single or MFS
$125,000 - $150,000
$5,947.50 plus 5.25%
MFJ or HOH
$175,000 - $225,000
$8,322.50 plus 5.25%
5.50%
Single or MFS
$150,000 - $250,000
$7,260.00 plus 5.50%
MFJ or HOH
$225,000 - $300,000
$10,947.50 plus 5.50%
5.75%
Single or MFS
over $250,000
$12,760.00 plus 5.75% of the excess of $250,000
MFJ or HOH
over $300,000
$15,072.50 plus 5.75% of the excess over $300,000
Maryland Tax Brackets for Tax Year 2022
As shown below, MD tax rates for Tax Year 2022 did not increase.
2%
Single or MFS
$0 to $1,000
2% of Income
MFJ or HOH
$0 to $1000
2% of Income
3%
Single or MFS
$1,000 to $2,000
$20 plus 3.00%
MFJ or HOH
$1,000 to $2,000
$20 plus 3.00%
4%
Single or MFS
$2,000 to $3,000
$50 plus 4.00%
MFJ or HOH
$2,000 to $3,000
$50 plus 4.00%
4.75%
Single or MFS
$3,000 to $100,000
$90 plus 4.75%
MFJ or HOH
$3,000 - $150,000
$90 plus 4.75%
5%
Single or MFS
$100,000 - $125,000
$4,697.50 plus 5.00%
MFJ or HOH
$150,000 - $175,000
$7,072.50 plus 5.00%
5.25%
Single or MFS
$125,000 - $150,000
$5,947.50 plus 5.25%
MFJ or HOH
$175,000 - $225,000
$8,322.50 plus 5.25%
5.50%
Single or MFS
$150,000 - $250,000
$7,260.00 plus 5.50%
MFJ or HOH
$225,000 - $300,000
$10,947.50 plus 5.50%
5.75%
Single or MFS
over $250,000
$12,760.00 plus 5.75% of the excess of $250,000
MFJ or HOH
over $300,000
$15,072.50 plus 5.75% of the excess over $300,000
Maryland Standard and Itemized Deductions
The Maryland standard deductions did increase for 2024 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.
2025
Single or MFS
$TBD/$TBD
Married Jointly
$TBD/$TBD
HOH/Qualifying Widower
$TBD/$TBD
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
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