Sales Tax
6%
2024 combined average state-and-local rate represented in the comparison dataset. Taxable goods and services vary by jurisdiction.
South · MD
Maryland tax guide and calculator for individuals
Understand the statewide income, sales, and property taxes that can shape the financial impact of moving to Maryland.
Income Tax
2%–5.75%
Avg. Sales Tax
6%
Property Tax
1.05%
Cost of Living Index
124.4
Maryland Personal Tax Calculator
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Rates are for reference only; may not include all information needed for filing. Always consult a qualified tax professional for your specific situation.
Maryland Tax Overview
Maryland has one of the more complex state tax systems in the US, with both a progressive state income tax (up to 6.50%) and a local 'piggyback' income tax that varies by county. While the state sales tax is a straightforward 6%, property taxes are set at the county level and vary significantly — from 0.79% in Talbot County to 2.25% in Baltimore City. For retirees, Maryland offers a full Social Security exemption and a generous pension exclusion of up to $41,200 for those 65+. However, Maryland is one of the few states that levies both an estate tax and an inheritance tax, which can be a consideration for estate planning.
State Income Tax
2%–5.75%
Top rate: 5.75%
| Rate | Taxable income range | Dataset label |
|---|---|---|
| 2% | Up to $1,000 | 2% |
| 3% | $1,000–$2,000 | 3% |
| 4% | $2,000–$3,000 | 4% |
| 4.75% | $3,000–$100,000 | 4.75% |
| 5% | $100,000–$125,000 | 5.0% |
| 5.25% | $125,000–$150,000 | 5.25% |
| 5.5% | $150,000–$250,000 | 5.5% |
| 5.75% | $250,000 and above | 5.75% |
Standard deduction, single: $1,550
Standard deduction, married: $3,100
Property Tax
1.05%
Statewide average effective rate. At the dataset's average home value of $406,400, that is roughly $4,267 annually before exemptions and local adjustments.
Retirement and Estate Considerations
Social Security
Fully exempt from state income tax
Pension and retirement income
Up to $41,200 exclusion for 65+ or totally disabled (reduced by Social Security and other retirement income)
Estate and inheritance tax
Yes — up to 16% (exemption: $5 million, not indexed for inflation) · Yes — 1% direct descendants, 10% others (exempt if estate ≤ $50,000)
Senior exemptions and relief programs
- Social Security benefits fully exempt from state income tax
- Up to $41,200 pension exclusion for those 65+ or permanently disabled (2025)
- Property tax credit for homeowners 65+ with income under $60,000
- Homestead tax credit limits annual assessment increases for owner-occupied homes
Maryland Tax Questions
Does Maryland have an individual state income tax?
Yes. The statewide income-tax profile ranges up to 5.75% based on the brackets shown on this page.
What is the sales tax rate in Maryland?
The 2024 combined average state-and-local sales-tax rate represented in this guide is 6%. Taxable purchases and the applicable local rate can change the amount a household pays.
What is the property tax rate in Maryland?
The statewide average effective property-tax rate represented in this guide is 1.05%. Actual bills depend on local assessments, exemptions, and jurisdiction rates.
Verify current rules with the official state tax authority
Maryland Comptroller of the TreasuryBaseline nationwide figures use the project's 2024 comparison dataset; richer Maryland, Virginia, and Delaware guidance includes separately maintained state details. Cost-of-living index 100 represents the national average. Estimates and statewide averages are educational starting points, not tax advice. Rates and rules change; verify current requirements with the official state and local tax authorities.
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