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Tax Rates for Pass-Through Entities

For tax year 2016, Pass-through Entities must pay a tax consisting of 5.75%, plus a special nonresident tax of 1.75% (for a total of 7.5%), of the nonresident individual and nonresident fiduciary members' distributive or pro rata shares of income allocable to Maryland.  The rate for prior years is a tax consisting of 5.75%, plus a special nonresident tax of 1.25% (for a total of 7.00%), of the nonresident individual and nonresident fiduciary members' distributive or pro rata shares of income allocable to Maryland.

Pass-Through Entities are also required to pay a tax at the rate of 8.25% of income allocable to Maryland on behalf of all members' who are nonresident entities.

 These same rates apply to the sale or transfer of real property or tangible personal property by a nonresident individual or nonresident entity.



 
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