2013 Maryland Income Tax Table
2012 - 2013
Tax Bracket (Single) Marginal Tax Rate
$0+ 2.00%
$1,000+ 3.00%
$2,000+ 4.00%
$3,000+ 4.75%
$150,000+ 5.00%
$300,000+ 5.25%
$500,000+ 5.50%
Tax Bracket (Couple) Marginal Tax Rate
$0+ 2.00%
$1,000+ 3.00%
$2,000+ 4.00%
$3,000+ 4.75%
$150,000+ 5.00%
$300,000+ 5.25%
$500,000+ 5.50%

Maryland has seven marginal tax brackets, ranging from 2.00% (the lowest Maryland tax bracket) to 5.50% (the highest Maryland tax bracket). Each marginal rate only applies to earnings within the applicable marginal tax bracket, which are the same in Maryland for single filers and couples filing jointly. The Federal Income Tax, by contrast, has different tax brackets for married, single, and Head of Household taxpayers.

What is my Maryland tax bracket?

Technically, you don't have just one "tax bracket" - you pay all of the Maryland marginal tax rates from the lowest tax bracket to the tax bracket in which you earned your last dollar. For comparison purposes, however, your Maryland tax bracket is the tax bracket in which your last earned dollar in any given tax period falls.

You can think of the bracketed income tax as a flat amount for all of the money you earned up to your highest tax bracket, plus a marginal percentage of any amount you earned over that.

For earnings between $0.00 and $1,000, you'll pay 2.00%
For earnings between $1,000.00 and $2,000, you'll pay 3.00% plus $20.00
For earnings between $2,000.00 and $3,000, you'll pay 4.00% plus $50.00
For earnings between $3,000.00 and $150,000, you'll pay 4.75% plus $90.00
For earnings between $150,000.00 and $300,000, you'll pay 5.00% plus $7,072.50
For earnings between $300,000.00 and $500,000, you'll pay 5.25% plus $14,572.50
For earnings over $500,000.00, you'll pay 5.50% plus $25,072.50
For earnings between $0.00 and $1,000, you'll pay 2.00%
For earnings between $1,000.00 and $2,000, you'll pay 3.00% plus $20.00
For earnings between $2,000.00 and $3,000, you'll pay 4.00% plus $50.00
For earnings between $3,000.00 and $150,000, you'll pay 4.75% plus $90.00
For earnings between $150,000.00 and $300,000, you'll pay 5.00% plus $7,072.50
For earnings between $300,000.00 and $500,000, you'll pay 5.25% plus $14,572.50
For earnings over $500,000.00, you'll pay 5.50% plus $25,072.50
Maryland Income Tax Examples

A clerk with a $35,000 yearly salary will pay $1,610 in Maryland income tax and $4,574 in federal income tax. After tax, he will have $28,817 left.
A teacher with a $24,000 yearly salary will pay $1,088 in Maryland income tax and $3,002 in federal income tax. After tax, he will have $19,911 left.

Maryland Tax Estimator

You can use the income tax estimator to the left to calculate your approximate Maryland and Federal income tax based on the most recent tax brackets.

Keep in mind that this estimator assumes all income is from wages, assumes the standard deduction, and does not account for tax credits.

For a more detailed estimate that takes these factors into account, click "View Detailed Estimate" (this will will redirect to an external website).

Deductions

When calculating your Maryland income tax, keep in mind that the Maryland state income tax brackets are only applied to your adjusted gross income (AGI) after you have made any qualifying deductions.

Qualifying deductions might include an itemized deduction, the Maryland standard deduction, exemptions for dependants, business expenses, etc.

Remember that Maryland may have very different deduction laws from the Federal Income Tax, so you may have to write a whole new list of deductions for your Maryland income tax return.

Download The Maryland Tax Table
Download the Maryland tax table for Excel or database applications Download a .CSV file of the Maryland income tax brackets
Download all Maryland tax tables as a PDF Download all 2013 state income tax tables as a PDF
Where Our Tax Data Comes From
  1. The Maryland tax brackets on this page were last updated from the Maryland Comptroller of Maryland in November, 2012. Please contact us if any of our Maryland tax data is incorrect or out of date.
  2. Maryland tax return forms and the latest tax tables are available from the Comptroller of Maryland .
  3. Before the official 2013 Maryland income tax brackets are released, the brackets used on this page are an estimate based on the previous year's brackets. These numbers are subject to change if new Maryland tax tables are released.
  4. The income tax estimator tool is provided by Tax-Rates.org.