What state taxes does Maryland apply to wages?

Maryland's state income tax structure is: 2–5.75% (graduated, +county piggyback 2.25–3.2%) . State standard deduction and personal exemption rules differ from federal — see the methodology page for the exact figures applied to the calculator on this page.

How does FICA work on the Maryland paycheck?

FICA = Social Security + Medicare. Social Security is 6.2% of wages up to the 2026 wage base of $183,600 ($10,453 max). Medicare is 1.45% on all wages with no cap. An additional 0.9% Medicare applies to wages above $200,000 for single filers. The FICA stack is identical in all 50 states + DC — Maryland's state-level rules don't change FICA.

What about HSA, dependent care, or transit benefits in Maryland?

HSA contributions are pre-tax federally and FICA-exempt (one of the few benefits that reduces FICA), and pre-tax in most states except California and New Jersey (which tax HSA at the state level). Dependent Care FSA up to $5,000/year is pre-tax federally and state in most jurisdictions. Transit/parking benefits up to $315/month (2026) are pre-tax federally. The page calculator doesn't model these — apply them as pre-tax adjustments to gross.

Does Maryland tax bonuses differently from regular paychecks?

Federal supplemental withholding on bonuses defaults to a flat 22% (or 37% above $1M annual). Maryland state withholding follows the state's supplemental rules: some states use the regular bracket; others use a flat supplemental rate. Year-end your actual tax liability is identical regardless of withholding method — the difference is whether you owe / refund at filing.

What's a typical paycheck after taxes in Maryland on $100K gross?

At $100,000 gross, Maryland take-home (single filer, 2026) is approximately $74,527 : federal $13,247, state $4,576, FICA $7,650, leaving an effective total tax rate of 25.5%. Local taxes (city / county / municipal) are flagged separately on this page if applicable to Maryland.

Does Maryland have a 'millionaire's tax' or surtax on high earners?

Several states layer surtaxes on top of regular brackets at very high incomes. Massachusetts adds 4% on income above $1M (effective 2023). New Jersey 10.75% top bracket kicks in at $1M. California's 1% mental-health surcharge applies above $1M. Connecticut, New York, and others have considered or implemented similar surtaxes. Maryland's structure is summarized as: 2–5.75% (graduated, +county piggyback 2.25–3.2%) — see methodology for surtax details.

How current is the tax data on this Maryland paycheck calculator?

Federal brackets are 2026 (IRS Rev. Proc. 2023-34, single filer). FICA wage base is the 2026 $183,600 figure. Maryland state brackets are 2026 single-filer figures sourced from the Maryland Department of Revenue or Tax Foundation 2026 individual income tax structure summary. Bracket numbers update annually around January; this page is re-synced each tax year. See the methodology · tax page for the complete source list and limitations.

Paycheck After Taxes — Maryland 2026 (Federal + State + FICA)

TL;DR — Maryland take-home

Paycheck math in Maryland layers a graduated state schedule on top of federal brackets and FICA. The first dollars of state taxable income hit the lowest bracket; only the highest dollars hit the top rate. $100K gross → $74,527.

Maryland's cost of living tracks roughly with the national average (BEA RPP 104.6), so nominal and real take-home stay close — both around the $74,527 mark.

Reference take-home table — Maryland (2026, single filer)

Gross W-2	Federal	State	FICA	Take-home	Effective rate
$40,000	$2,662	$1,726	$3,060	$32,552	18.6%
$60,000	$5,062	$2,676	$4,590	$47,672	20.5%
$80,000	$8,847	$3,626	$6,120	$61,407	23.2%
$100,000	$13,247	$4,576	$7,650	$74,527	25.5%
$130,000	$20,018	$6,076	$9,945	$93,961	27.7%
$160,000	$27,218	$7,670	$12,240	$112,872	29.5%
$200,000	$36,818	$9,870	$14,283	$139,029	30.5%

Standard deductions ($15,750 federal + state-specific 2026 figure) applied before bracket math. FICA = SS 6.2% to $183,600 + Medicare 1.45% (+0.9% above $200K). Local taxes (city/county) not in headline numbers.

How Maryland taxes work — 2026 structure

Graduated brackets — effective rate runs below marginal

Maryland uses a graduated (progressive) state income tax: 2–5.75% (graduated, +county piggyback 2.25–3.2%). The first dollars of taxable income hit the lowest bracket; only the highest dollars hit the top rate. Your effective state-tax rate is a weighted average of all brackets your income passes through.

At $100K gross, Maryland's effective state rate runs noticeably below the top marginal because most of the income is in lower brackets. At $200K, more income clears the top bracket so effective creeps closer to marginal — visible in the reference table's effective-rate column above.

Real take-home — Maryland cost of living adjusted

Metric	Maryland value
BEA Regional Price Parity (all-items, 2023)	104.6 (US = 100)
RPP — goods	103.2
RPP — rents	119.9
RPP — services	108.7
$100K gross take-home (nominal)	$74,527
Real take-home (purchasing power)	$71,248

Maryland's overall RPP (104.6) tracks close to the national 100 baseline, so nominal and real take-home stay close — both around the $74,527 mark.

Local-tax overlay — Maryland (All counties (piggyback))

Maryland counties piggyback 2.25–3.20% on top of the state liability. Baltimore City 3.20%, Howard County 3.20%, Prince George's 3.20%, Montgomery 3.20%, Anne Arundel 2.81%, Baltimore County 3.20%.

For a typical All counties (piggyback) resident at $100K gross, the local-tax overlay subtracts roughly $2,900 per year on top of the federal + state + FICA stack shown in the reference table — bringing real net closer to $71,627 pre-RPP.

Compared with Maryland's neighbors at $100K gross

State	$100K take-home	Effective rate	Page
Maryland (this page)	$74,527	25.5%	—
Virginia	$74,099	25.9%	Virginia paycheck →
Pennsylvania	$76,033	24.0%	Pennsylvania paycheck →
Delaware	$73,734	26.3%	Delaware paycheck →
District of Columbia	$73,444	26.6%	District of Columbia paycheck →

Same single-filer assumptions across all rows. Federal + state + FICA only — local taxes not applied here.

Frequently asked — Maryland paycheck

What state taxes does Maryland apply to wages?: Maryland's state income tax structure is: 2–5.75% (graduated, +county piggyback 2.25–3.2%). State standard deduction and personal exemption rules differ from federal — see the methodology page for the exact figures applied to the calculator on this page.
How does FICA work on the Maryland paycheck?: FICA = Social Security + Medicare. Social Security is 6.2% of wages up to the 2026 wage base of $183,600 ($10,453 max). Medicare is 1.45% on all wages with no cap. An additional 0.9% Medicare applies to wages above $200,000 for single filers. The FICA stack is identical in all 50 states + DC — Maryland's state-level rules don't change FICA.
What about HSA, dependent care, or transit benefits in Maryland?: HSA contributions are pre-tax federally and FICA-exempt (one of the few benefits that reduces FICA), and pre-tax in most states except California and New Jersey (which tax HSA at the state level). Dependent Care FSA up to $5,000/year is pre-tax federally and state in most jurisdictions. Transit/parking benefits up to $315/month (2026) are pre-tax federally. The page calculator doesn't model these — apply them as pre-tax adjustments to gross.
Does Maryland tax bonuses differently from regular paychecks?: Federal supplemental withholding on bonuses defaults to a flat 22% (or 37% above $1M annual). Maryland state withholding follows the state's supplemental rules: some states use the regular bracket; others use a flat supplemental rate. Year-end your actual tax liability is identical regardless of withholding method — the difference is whether you owe / refund at filing.
What's a typical paycheck after taxes in Maryland on $100K gross?: At $100,000 gross, Maryland take-home (single filer, 2026) is approximately $74,527: federal $13,247, state $4,576, FICA $7,650, leaving an effective total tax rate of 25.5%. Local taxes (city / county / municipal) are flagged separately on this page if applicable to Maryland.
Does Maryland have a 'millionaire's tax' or surtax on high earners?: Several states layer surtaxes on top of regular brackets at very high incomes. Massachusetts adds 4% on income above $1M (effective 2023). New Jersey 10.75% top bracket kicks in at $1M. California's 1% mental-health surcharge applies above $1M. Connecticut, New York, and others have considered or implemented similar surtaxes. Maryland's structure is summarized as: 2–5.75% (graduated, +county piggyback 2.25–3.2%) — see methodology for surtax details.
How current is the tax data on this Maryland paycheck calculator?: Federal brackets are 2026 (IRS Rev. Proc. 2023-34, single filer). FICA wage base is the 2026 $183,600 figure. Maryland state brackets are 2026 single-filer figures sourced from the Maryland Department of Revenue or Tax Foundation 2026 individual income tax structure summary. Bracket numbers update annually around January; this page is re-synced each tax year. See the methodology · tax page for the complete source list and limitations.

Sources & methodology

Federal brackets — IRS Rev. Proc. 2025-32, 2026 single-filer tables, $15,750 standard deduction.
Maryland state brackets — 2026 Maryland Department of Revenue / Tax Foundation 2026 individual income tax structure summary. State standard deduction applied where relevant.
FICA — Social Security 6.2% on wages up to the 2026 wage base of $183,600; Medicare 1.45% on all wages; +0.9% Additional Medicare on wages above $200K (single filer).
BEA Regional Price Parities — 2023 vintage (all-items, goods, services, rents).
See the methodology · tax for full computation details and limitations.

By Marcus Liang · Founder & Editor · Last synced 2026-05-05.

Cross-state comparison: see how Maryland take-home ranks against the other 50 paycheck calculators on the Real Wage Atlas → — four-way ranking by real wage, after-tax take-home, state-tax savings, and cost-of-living arbitrage.