2026 tax year · Maryland
Local income tax in Maryland
Dorchester County is the most expensive of the Maryland levies we hold, $2,640 on $80,000, on top of federal and state tax.
A county income tax, charged on the same income Maryland taxes. And set by the county you live in, not the one you work in.
Unavoidable: every resident pays, on the same income the state taxes, including business profit and investment income.
What the Maryland levies cost on $80,000
| Jurisdiction | How it is worked out | On $80,000 |
|---|---|---|
| Allegany County | 3.2% of Maryland taxable income | $2,560 |
| Baltimore County County | 3.2% of Maryland taxable income | $2,560 |
| Baltimore City County | 3.2% of Maryland taxable income | $2,560 |
| Calvert County | 3.2% of Maryland taxable income | $2,560 |
| Caroline County | 3.2% of Maryland taxable income | $2,560 |
| Carroll County | 3.03% of Maryland taxable income | $2,424 |
| Cecil County | 2.74% of Maryland taxable income | $2,192 |
| Charles County | 3.03% of Maryland taxable income | $2,424 |
| Dorchester County | 3.3% of Maryland taxable income | $2,640 |
| Garrett County | 2.65% of Maryland taxable income | $2,120 |
| Harford County | 3.06% of Maryland taxable income | $2,448 |
| Howard County | 3.2% of Maryland taxable income | $2,560 |
| Kent County | 3.3% of Maryland taxable income | $2,640 |
| Montgomery County | 3.2% of Maryland taxable income | $2,560 |
| Prince George's County | 3.2% of Maryland taxable income | $2,560 |
| Queen Anne's County | 3.2% of Maryland taxable income | $2,560 |
| St. Mary's County | 3.2% of Maryland taxable income | $2,560 |
| Somerset County | 3.2% of Maryland taxable income | $2,560 |
| Talbot County | 2.4% of Maryland taxable income | $1,920 |
| Washington County | 2.95% of Maryland taxable income | $2,360 |
| Wicomico County | 3.2% of Maryland taxable income | $2,560 |
| Worcester County | 2.25% of Maryland taxable income | $1,800 |
Does it reach self-employment profit?
Yes. In Maryland the local tax reaches net profit from self-employment, not only wages. No employer withholds it, so it is on you to pay it, usually alongside your quarterly estimates, and it is routinely missed for exactly that reason.
What catches people out in Maryland
Maryland’s county income tax is not optional and there is no county without one. Every Maryland resident pays their county’s rate on top of the state rate.
It is charged on the same income the state taxes, which means it automatically reaches profit from working for yourself, along with capital gains and interest. There is no separate calculation and no separate return, it comes off the same figure.
Two counties raised their rate for 2026: Allegany from 3.03% to 3.2%, and Kent from 3.2% to 3.3%.
These figures were checked in July 2026 against Maryland city and state revenue sources, and we rate our confidence in them as high. Local rates change by council vote and local referendum far more often than state rates do, so confirm yours with the city or county itself before relying on a number here.
Related
- Local income tax in every state
- 1099 taxes in Maryland
- Paycheck in Maryland
- Quarterly payments in Maryland
- S-corp election in Maryland
General information about how these taxes work, not tax advice. Local rates change by ordinance and referendum, confirm with your jurisdiction or a tax professional before acting on anything here.