Maryland Payroll Withholding
Effective January 1, 2018
Single, Married Filing Separately, or as Dependent Taxpayers
Annual Earnings | Addon | Rate |
$0.00 | $0.00 | 2.00% |
$1,000.00 | $20.00 | 3.00% |
$2,000.00 | $50.00 | 4.00% |
$3,000.00 | $90.00 | 4.75% |
$100,000.00 | $4,697.50 | 5.00% |
$125,000.00 | $5,947.50 | 5.25% |
$150,000.00 | $7,260.00 | 5.50% |
$250,000.00 | $12,760.00 | 5.75% |
Joint Returns, Head of Household, or for Qualifying Widows/Widowers
Annual Earnings | Addon | Rate |
$0.00 | $0.00 | 2.00% |
$1,000.00 | $20.00 | 3.00% |
$2,000.00 | $50.00 | 4.00% |
$3,000.00 | $90.00 | 4.75% |
$150,000.00 | $7,072.50 | 5.00% |
$175,000.00 | $8,322.50 | 5.25% |
$225,000.00 | $10,947.50 | 5.50% |
$300,000.00 | $15,072.50 | 5.75% |
Exemption amount chart
Federal AGI | Single or Married Filing Separately | Joint, Head of Household or Qualifying Widow(er) |
$100,000 or less | 3,200.00 | 3,200.00 |
$100,000-$125,000 | 1,600.00 | 3,200.00 |
$125,000-$150,000 | 800.00 | 3,200.00 |
$150,000-$175,000 | 0.00 | 1,600.00 |
$175,000-$200,000 | 0.00 | 800.00 |
$200,000 and more | 0.00 | 0.00 |
County Tax
Allegany County | 3.05% |
Anne Arundel County | 2.50% |
Baltimore City | 3.20% |
Baltimore County | 2.83% |
Calvert County | 3.00% |
Caroline County | 2.73% |
Carroll County | 3.03% |
Cecil County | 3.00% |
Charles County | 3.03% |
Dorchester County | 2.62% |
Frederick County | 2.96% |
Garrett County | 2.65% |
Harford County | 3.06% |
Howard County | 3.20% |
Kent County | 2.85% |
Montgomery County | 3.20% |
Prince George's County | 3.20% |
Queen Anne's County | 3.20% |
St. Mary's County | 3.00% |
Somerset County | 3.20% |
Talbot County | 2.40% |
Washington County | 2.80% |
Wicomico County | 3.20% |
Worcester County | 1.75% |
Nonresidents | 1.75% |
Note(s):
- All amounts are annual unless otherwise noted