2026 tax year · Maryland
RSU tax in Maryland
A $60,000 vest costs $3,300 in Maryland tax on top of the federal bill. And the federal share withheld is $2,970 short.
What a $60,000 vest actually costs in Maryland
A single filer already earning $180,000 in salary. The vest stacks on top of that, so it fills the highest brackets rather than starting at the bottom:
| Withheld by your employer at 22.0% | $13,200 |
| Federal tax the vest actually costs | $16,170 |
| Federal shortfall, owed in April | $2,970 |
| Maryland income tax on the vest | $3,300 |
| Total still to find | $6,270 |
The withholding rate is flat, 22.0% below $1 million of supplemental pay. And takes no account of your salary. That is why the gap grows the more you earn.
The gap widens with salary
| Salary | Withheld | Actually owed | Shortfall | Maryland tax |
|---|---|---|---|---|
| $90,000 | $13,200 | $13,764 | $564 | $3,038 |
| $160,000 | $13,200 | $14,570 | $1,370 | $3,300 |
| $260,000 | $13,200 | $20,630 | $7,430 | $3,450 |
How Maryland treats a vest
Maryland taxes a vest as ordinary income like any other wages, adding $3,300 on top of the federal bill for $60,000 of vesting stock.
If you moved during the vesting period, the income is split between the states you worked in across it: Days worked in each state / total days in vesting period x RSU income = each state's allocation That is worked out day by day, not by where you lived on the vesting date.
Maryland specifics that change the number
On the 2026 rate itself: new 6.25% and 6.5% high-income brackets added in 2025 BRF Act, effective retroactively.
Maryland's standard deduction is a percentage of adjusted gross income with a floor and a cap, which this calculator cannot express, so it is not applied. Maryland tax shown here is computed on full income and is therefore slightly overstated.
Maryland also has local income tax that the estimate above does not model, all counties require local tax filing (2.25% to 3.20% depending on county). Add it separately for where you live and work.
What the same vest costs around Maryland
Total income of $240,000 in the states Maryland borders:
| State | Its tax | vs Maryland |
|---|---|---|
| Pennsylvania | $7,368 | −$4,842 |
| West Virginia | $10,195 | −$2,016 |
| Virginia | $13,543 | +$1,333 |
| Delaware | $14,806 | +$2,596 |
| Washington DC | $18,800 | +$6,590 |
- Pennsylvania would take $4,842 less, $7,368 against Maryland's $12,210.
- West Virginia would take $2,016 less, $10,195 against Maryland's $12,210.
- Virginia would take $1,333 more, $13,543 against Maryland's $12,210.
- Delaware would take $2,596 more, $14,806 against Maryland's $12,210.
- Washington DC would take $6,590 more, $18,800 against Maryland's $12,210.
RSU questions in Maryland
Should I sell at vest?
Selling immediately raises the cash for the $6,270 you still owe and leaves no capital gain, because the sale price equals the price you were already taxed on. Holding turns it into an investment decision, any further gain is a capital gain, and any fall is a loss you take on shares you were already taxed on at the higher value.
I moved to Maryland mid-vest, who taxes it?
Both states, split by workdays. The income is allocated across the vesting period, not assigned to wherever you happened to live on the vesting date. The state you left can still claim its share, and California, New York and Massachusetts pursue it hardest.