Local Income Tax Rates

Maryland's 23 counties and Baltimore City levy a local income tax which we collect on the state income tax return as a convenience for local governments.

The local income tax is calculated as a percentage of your taxable income. Local officials set the rates, which range between 1.25% and 3.20% for the current tax year.

You should report your local income tax amount on line 29 of long Form 502 or line 9 of short Form 503.

Your local income tax is based on where you live - not where you work, or where your tax preparer is located. Be sure to use the correct rate for the local jurisdiction in which you live.

Links for Tax Rates