Maryland’s state income tax rates range from 2% to 5.75% for the 2024 tax year (the taxes you file in 2025), with eight tax brackets based on how much money you make in the state. Generally, the more you earn, the higher your tax rate.
Exactly how much you pay in state income taxes also depends on your filing status, as Maryland’s tax structure has different limits for single filers, married couples, and heads of household. And if you’re a resident of one of Maryland’s 23 counties or Baltimore City, you’ll have an added layer of local taxes.
This guide will walk you through all you need to know to prepare your Maryland state taxes for 2024. *Note that you are still responsible for federal taxes if you meet the IRS income filing threshold. This article addresses state-specific taxes only.
Table of Contents
Maryland state income tax ratesWhat is the standard deduction in Maryland?Who has to file Maryland state income tax?Talk to a tax expert for freeOther income tax considerations in MarylandCommon Maryland state tax deductions and creditsHow to file Maryland state income taxMaryland state income tax rates
Maryland has a progressive income tax system, with those earning more money subject to tax rates up to 5.75%. For example, taxpayers with incomes of more than $250,000 (Single) or $300,000 (Married Filing Jointly) fall into the highest tax bracket.
Residents of the Old Line State may also be subject to additional local income taxes based on where they live. It’s important to note that state income taxes are due by April 15, aligning with federal deadlines. In the tax bracket tables below, you’ll find Maryland tax rates by filing status, helping you understand where your income fits within the state’s brackets.
Single or Married Filing Separately
Here’s the Maryland state tax breakdown for taxpayers filing as Single or Married Filing Separately in the 2024 tax year.
| Taxable net income | Maryland tax |
| $0 to $1,000 | 2% |
| $1,000 to $2,000 | $20 plus 3% of the excess over $1,000 |
| $2,000 to $3,000 | $50 plus 4% of the excess over $2,000 |
| $3,000 to $100,000 | $90 plus 4.75% of the excess over $3,000 |
| $100,000 to $125,000 | $4,697.50 plus 5% of the excess over $100,000 |
| $125,000 to $150,000 | $5,947.50 plus 5.25% of the excess over $125,000 |
| $150,000 to $250,000 | $7,260.00 plus 5.5% of the excess over $150,000 |
| Over $250,000 | $12,760.00 plus 5.75% of the excess of $250,000 |
Married Filing Jointly or Head of Household
Here’s the Maryland state tax breakdown for married taxpayers filing jointly or as head of household for the 2024 tax year.
| Taxable net income | Maryland tax |
| $0 to $1,000 | 2% |
| $1,000 to $2,000 | $20 plus 3% of the excess over $1,000 |
| $2,000 to $3,000 | $50 plus 4% of the excess over $2,000 |
| $3,000 to $150,000 | $90 plus 4.75% of the excess over $3,000 |
| $150,000 to $175,000 | $7,072.50 plus 5% of the excess over $150,000 |
| $175,000 to $225,000 | $8,322.50 plus 5.25% of the excess over $175,000 |
| $225,000 to $300,000 | $10,947.50 plus 5.5% of the excess over $225,000 |
| Over $300,000 | $15,072.50 plus 5.75% of the excess over $300,000 |
Source: Comptroller of Maryland
What is the standard deduction in Maryland?
The standard deduction reduces the income you’re taxed on resulting in a lower overall tax bill. In Maryland, taxpayers are entitled to the standard deduction if the amount is higher than their itemized deductions. Standard deductions simplify tax filing by enabling you to deduct a fixed amount instead of listing each individual expense separately.
The 2024 standard deduction limits in Maryland are:
- Single taxpayers: Up to $2,700
- Head of household, Surviving Spouse, and Married couples Filing Jointly: Up to $5,450
Who has to file Maryland state income tax?
You’ll generally need to file a Maryland income tax return if:
- You are or were a Maryland resident.
- You’re required to file a federal income tax return.
- Your Maryland gross income meets or exceeds the threshold for your filing status.
Nonresidents may also need to file taxes if they earn income in Maryland above the state’s filing limit. Even if you aren’t required to file a federal return, you may still need to file a Maryland return if certain income adjustments push you over the filing limit.
Here are the filing threshold requirements for the 2024 tax season:
| Filing status | Gross income (you pay state income tax if you make these amounts or more) |
| Single (including dependent taxpayers) | |
| Under 65 | $14,600 |
| 65 or older | $16,550 |
| Head of Household | |
| Under 65 | $21,900 |
| 65 or older | $23,850 |
| Married Filing Jointly | |
| Both under 65 | $29,200 |
| One spouse 65 or older | $30,750 |
| Both 65 or older | $32,300 |
| Married Filing Separately | |
| All (regardless of age) | $14,600 |
| Qualifying Surviving Spouse | |
| Under 65 | $29,200 |
| 65 or older | $30,750 |
How Maryland residency impacts tax filing
Maryland defines three main residency statuses for tax purposes: resident, part-year resident, and nonresident. Your residency status determines how much of your income Maryland taxes. Whether you live in the state year-round or only earn income there, understanding your status is key to filing correctly.
The chart below breaks down each residency status, who qualifies, and how Maryland taxes income for each group.
| Residency status | Definition | How Maryland taxes income |
| Resident | Your permanent home (domicile) is in Maryland, or you maintain a residence in the state for over six months and are physically present in the state for at least 183 days. | Maryland taxes all income earned during the tax year. |
| Part-year resident | You moved into or out of Maryland and changed your residency status during the tax year. | Maryland taxes income earned while you were a resident and any Maryland-sourced income earned as a nonresident. |
| Nonresident | Your permanent home is in another state, and you do not meet the criteria for being a Maryland resident. | Maryland only taxes income earned from Maryland sources. |
| Statutory resident | You maintain and live in a residence in Maryland for more than six months of the tax year, even if your permanent home is elsewhere. | Maryland taxes all income earned during the tax year. |
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What if you live in Maryland but work in another state?
If you live in Maryland but work in Washington D.C., Pennsylvania, Virginia, or West Virginia, you should file your state income tax return with Maryland. If your employer withholds taxes for those states, you can submit the necessary paperwork to claim a refund from that jurisdiction.
When income is taxed in another state or locality, you may be eligible for credit for taxes paid to another state on your resident state tax return to avoid double taxation. TurboTax can help you identify the right forms and include the necessary paperwork when filing your Maryland return, ensuring you get the credits you qualify for. Maryland residents who work in Delaware need to file returns in both states. To avoid double taxation, you can claim credit for taxes paid to Delaware by completing Maryland Form 502CR and filing it with your Maryland income tax return. TurboTax can guide you in claiming credits for taxes paid to Delaware or its localities, simplifying the process and helping you avoid dual taxation.
Other income tax considerations in Maryland
Maryland taxes various types of income differently, impacting what retirees, investors, and military personnel may owe:
- Retirement and pension income tax: Maryland taxes most retirement income but offers an exclusion for certain types of retirement benefits. For example, residents who are 65 or older or totally disabled (or their spouse is disabled) may qualify for Maryland’s maximum pension exclusion of $39,500 in 2024.
- Investment income tax: Capital gains are taxed at the same rate as personal income tax rates.
- Social Security income tax: Maryland does not tax Social Security benefits.
- Inheritance tax: Immediate family members like spouses, children, and siblings are exempt. Inheritance tax applies to beneficiaries who are not immediate family at a flat rate of 10%.
- Military income tax: Active-duty military pay is generally subject to Maryland income tax. But up to $15,000 of military pay earned outside US boundaries or possessions may be subtracted, provided total military pay does not exceed $30,000.
Common Maryland state tax deductions and credits
Maryland offers a variety of tax credits that can help reduce the taxes you owe and keep more money in your pocket. These credits apply to various financial situations, from charitable contributions to dependent care.
Below is a chart outlining some of the most common tax credits available to Maryland taxpayers.
| Tax credit | Description | Amount |
| Earned Income Tax Credit (EITC) | For low- to moderate-income working individuals and families. | Up to 50% of the federal EITC, where the federal credit is up to $7,830 for the 2024 tax year. |
| Clean Energy Tax Incentives | For purchasing qualifying clean energy systems or vehicles. | Varies. For example, you may get up to $4,000 for purchasing an electric vehicle. |
| Senior Tax Credit | For senior citizens meeting specific income and age criteria. | Varies based on income and age. For example, if you’re single and 65 or older with a gross income under $100,000, you can get a $1,000 tax credit. |
| First-Time Homebuyer Savings Account | For individuals saving to purchase their first home in Maryland. | Up to $5,000 per year (not to exceed 10 years), with a lifetime maximum of $50,000. |
| Heritage Structure Rehabilitation Tax Credit | For rehabilitating certified historic structures. | 20% of qualified rehabilitation expenditures with a cap of $50,000 in a 24-month period. |
| Quality Teacher Incentive Credit | For teachers incurring tuition expenses for required graduate-level courses. | Up to $1,500 per year. |
| Child and Dependent Care Tax Credit | For expenses incurred for the care of dependents to enable employment. | Starting at 32% of the federal credit, but subject to income limitations. The federal credit is capped at $6,000. |
| Student Loan Debt Relief Tax Credit | For Maryland residents who have incurred at least $20,000 in undergraduate and/or graduate student loan debt and have at least $5,000 in outstanding student loan debt. | Subject to funding availability. |
| Independent Living Tax Credit | For home modifications to assist aging or disabled individuals. | 50% of eligible expenses, up to $5,000. |
For a list of Maryland’s most common tax credits and deductions, visit the Comptroller of Maryland website.
How to file Maryland state income tax
You don’t have to learn about all the state’s tax laws or specific forms on your own. Whether you’d rather handle your taxes yourself or get help from a pro, TurboTax is here to make filing easier.
We’ll help you file accurately and claim every Maryland deduction and credit you deserve. That way, you can hold onto more of your hard-earned money. No matter if you’re a full-year resident, nonresident, or part-year resident, TurboTax simplifies your filing and helps you get your biggest refund.
Want personalized support? Connect with a local tax expert in Maryland for tailored advice or even let us file your taxes for you.