Maryland Tax Brackets 2025
Maryland state income tax rates for tax year 2025 — 8 progressive brackets from 2% to 5.75%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
2%–5.75%
Brackets
8
Maryland state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,323 | 4.64% | $2,323 | 4.64% |
| $75,000 | $3,510 | 4.68% | $3,510 | 4.68% |
| $100,000 | $4,698 | 4.70% | $4,698 | 4.70% |
| $150,000 | $7,260 | 4.84% | $7,073 | 4.71% |
| $250,000 | $12,760 | 5.10% | $12,323 | 4.93% |
| $500,000 | $27,135 | 5.43% | $26,573 | 5.31% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $1,000 | 2% |
| $1,000 – $2,000 | 3% |
| $2,000 – $3,000 | 4% |
| $3,000 – $100,000 | 4.75% |
| $100,000 – $125,000 | 5% |
| $125,000 – $150,000 | 5.25% |
| $150,000 – $250,000 | 5.5% |
| Over $250,000 | 5.75% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $1,000 | 2% |
| $1,000 – $2,000 | 3% |
| $2,000 – $3,000 | 4% |
| $3,000 – $150,000 | 4.75% |
| $150,000 – $175,000 | 5% |
| $175,000 – $225,000 | 5.25% |
| $225,000 – $300,000 | 5.5% |
| Over $300,000 | 5.75% |
About Maryland's 2025 rates
Maryland uses a progressive tax system where higher portions of income are taxed at higher rates. In addition to the state tax, all Maryland counties and Baltimore City levy a local income tax ranging from 1.75% to 3.2% of taxable income. Maryland does not tax Social Security benefits.
Frequently asked questions
What are the Maryland tax brackets for 2025?
Maryland has 8 progressive brackets for 2025, ranging from 2% on the lowest bracket up to 5.75% on income above $250,000 (single filer). See the full table above for every rate and threshold.
What is the top Maryland income tax rate in 2025?
5.75%, applied to taxable income above $250,000 for single filers ($300,000 for married filing jointly).
How much Maryland state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $4,698 in Maryland state income tax for 2025 — an effective rate of 4.70%. Married filing jointly with the same income owes $4,698 (4.70% effective). Federal tax is separate.
Are Maryland 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Maryland bracket thresholds in effect for tax year 2025.