Maryland tax brackets for 2026
Maryland's reviewed 2026 wage schedule gives $3,196.50 of state income tax for the stated $75,000 Single-filer example. The federal income-tax estimate is $7,670; the state schedule and its income basis appear below.
The editable bracket calculator estimates federal income tax only. The state schedule and fixed Single-filer wage example are separate references. For a personal state estimate, use this state’s paycheck calculator linked below and enter fresh eligibility facts. Estimates use reviewed 2026 rules. City taxes and state payroll programs are excluded unless a requested program is separately shown. Household facts are never supplied by the fixed example. This calculation excludes Maryland county and Baltimore City income taxes. Pay shown is a subtotal before those deductions, local taxes and other unmodeled charges.
- Federal rates
- 10% to 37% Seven brackets for 2026
- Standard deduction
- $16,100 Single; $32,200 married jointly
- Top rate starts above
- $640,600 Taxable income for a single filer
2026 federal tax brackets
| Rate | Taxable income | Base tax |
|---|---|---|
| 10% | $0 to $12,400 | $0 |
| 12% | $12,401 to $50,400 | $1,240 |
| 22% | $50,401 to $105,700 | $5,800 |
| 24% | $105,701 to $201,775 | $17,966 |
| 32% | $201,776 to $256,225 | $41,024 |
| 35% | $256,226 to $640,600 | $58,448 |
| 37% | Over $640,600 | $192,979.25 |
Tax equals base tax plus the bracket rate on income above the previous bracket’s upper limit. Changing this table does not change the calculator below.
Example for single
$60,000 of taxable income owes $5,800 + 22% × ($60,000 − $50,400) = $7,912.
2026 Maryland ordinary wage tax reference
Filing status follows the reference table above. State is fixed for this page.
Single; reviewed 2026-11-01.
State taxable income after the listed deductions or exemptions.
The $3,400 standard deduction is the maximum throughout this wage domain. Personal exemption is $3,200 through $100,000 AGI, $1,600 through $125,000, $800 through $150,000 and zero above that amount.
This bounded reference stops at the $250,000 taxable-income band; higher bands do not expand this calculator’s $200,000 wage limit.
These are ordinary wage schedules. Credits and other rules can change final tax.
The reviewed wage estimate accepts federal adjusted gross income from $30,000 through $200,000.
| Taxable income interval | Rate |
|---|---|
| $0 ≤ taxable income ≤ $1,000 | 2% |
| $1,000 < taxable income ≤ $2,000 | 3% |
| $2,000 < taxable income ≤ $3,000 | 4% |
| $3,000 < taxable income ≤ $100,000 | 4.75% |
| $100,000 < taxable income ≤ $125,000 | 5% |
| $125,000 < taxable income ≤ $150,000 | 5.25% |
| $150,000 < taxable income ≤ $250,000 | 5.5% |
The symbol ≤ includes a boundary; < excludes it. Each rate applies only to the income inside that interval.
Conditions and limits
Wage estimate conditions
- Single, exact age 18–64; ordinary wages from one employer; full-year residence and all work in this state.
- Fresh household, credit, charity and contribution facts are required. Unknown or contradictory answers leave personal state tax unavailable.
Adjusted state income must not exceed $200,000 for that wage estimate.
- Personal estimates remain limited to $30,000–$200,000 ordinary wages; a schedule does not expand the supported profile.
- Annual state rate schedule after indexed standard deduction and stepped personal exemption.
- Excluded: county and Baltimore City income taxes.
- Excluded: other employee deductions.
- Excluded: expense-based credits.
Official state sources: Source 1, Source 2, Source 3
Find your bracket
Federal marginal rate
Rate on the next dollar of taxable ordinary income.
- Effective rate on income
- 10.2%
- Effective rate on taxable income
- 13.0%
- Federal income tax
- $7,670
- Taxable income
- $58,900
Maryland income tax
This state estimate is unavailable for the selected profile. Federal results remain available.
State references: Official source 1, Official source 2, Official source 3
How brackets divide your income
A single filer earning $75,000 has $58,900 of taxable income after the standard deduction. Their federal tax is $7,670, or 10.2% of income.
| Slice | Income | Tax |
|---|---|---|
| Standard deduction | $16,100 | $0 |
| 10% bracket | $12,400 | $1,240 |
| 12% bracket | $38,000 | $4,560 |
| 22% bracket | $8,500 | $1,870 |
2026 federal tax by income
| Income | Single | Married jointly | Head of household |
|---|---|---|---|
| $50,000 | $3,820 | $1,780 | $2,748 |
| $75,000 | $7,670 | $4,640 | $5,748 |
| $100,000 | $13,170 | $7,640 | $9,588 |
| $150,000 | $24,734 | $15,340 | $20,991 |
| $250,000 | $51,304 | $37,468 | $46,919 |
2026 capital gains thresholds
Long-term capital gains and qualified dividends share taxable-income space with ordinary income.
| Filing status | 0% up to | 15% up to |
|---|---|---|
| Single | $49,450 | $545,500 |
| Married jointly | $98,900 | $613,700 |
| Married separately | $49,450 | $306,850 |
| Head of household | $66,200 | $579,600 |
The rate above the 15% threshold is 20%. These ordinary investment rates exclude special asset rates and the separate investment-income surtax.
Estimates apply the supplied reviewed federal rules and basic standard deduction. Credits, itemized deductions and other adjustments can change tax. Reference tables include federal brackets and available state ordinary wage schedules. Any state tax estimate appears separately.
Federal sources: Source 1, Source 2, Source 3, Source 4, Source 5, Source 6, Source 7, Source 8, Source 9
Shared links include the amounts and choices you enter.
Tax bracket questions
Which federal income-tax rates apply in 2026?
The ordinary income rates are 10%, 12%, 22%, 24%, 32%, 35%, 37%. Filing status determines the thresholds, which apply to taxable income after deductions.
Which income uses the 2026 brackets?
These estimates apply to income for tax year 2026. For a calendar-year filer, the return for that income is normally filed in 2027.
Where can I find brackets for 2027?
Check IRS guidance for that tax year. This page uses 2026 brackets and does not estimate a later year by adjusting those thresholds.
How do marginal and effective rates differ?
Your marginal rate is the rate on the next dollar of taxable ordinary income. Your effective rate divides total income tax by income; the results also show that calculation using taxable income as the denominator.
What standard deductions does this 2026 estimate use?
The basic deduction is $16,100 for a single filer, $32,200 for married filing jointly, $16,100 for married filing separately and $24,150 for head of household. Additional deductions based on age or blindness are not included.
Do state brackets match federal brackets?
States set their own rates, deductions and filing rules. This page lists federal brackets and shows a separate state income-tax estimate when one is available for the selected inputs.
Which rates apply to long-term capital gains?
Ordinary long-term capital gains and qualified dividends use 0%, 15% and 20% rates, with thresholds based on filing status and taxable income. Ordinary income uses some of that taxable-income space first; special asset rates and the separate investment-income surtax can also matter.
Are Social Security and Medicare included in my bracket?
Social Security and Medicare are payroll taxes, separate from federal income-tax brackets. The bracket calculator excludes payroll taxes; the paycheck calculator includes them in its take-home estimate.
Which parts of my tax return can change this estimate?
This calculation uses ordinary income and the basic standard deduction. Credits, itemized deductions, age-related deductions and other adjustments can change your final income tax.
Fixed 2026 Maryland example
Maryland's reviewed 2026 wage schedule gives $3,196.50 of state income tax for the stated $75,000 Single-filer example. The federal income-tax estimate is $7,670; the state schedule and its income basis appear below.
| Item | Amount |
|---|---|
| W-2 wages | $75,000 |
| Federal income tax | $7,670 |
| Maryland income tax | $3,196.50 |
| Income after these income taxes | $64,133.50 |
Facts used only for this example
- Single filer, age 35, with no dependents, no blindness allowance and no one else able to claim the worker as a dependent.
- The worker lives in Maryland all year and performs all relevant work there. No other state's tax is included.
- No other income, adjustments, credits or itemized deductions apply. Employee 401(k), payroll HSA, health insurance and employer HSA contributions are all zero.
- Ordinary wages come from one employer and are covered by Social Security and Medicare. No special tips or overtime deductions apply.
- State payroll programs are excluded from this example.
- City taxes, other payroll deductions, business taxes, fees and licensing charges are excluded. A zero selected-state personal income-tax amount does not establish zero total state or local tax.
- All charitable contributions are zero. No disability, deafness, blindness, military, tribal, treaty, reciprocal-state or other special exemption applies. No federal or other state credits apply beyond the basic allowances expressly included.
- Annual state rate schedule after indexed standard deduction and stepped personal exemption.
Changing your calculator inputs changes your estimate. It does not change this fixed example or supply its confirmations to your form.
Maryland income basis and limits
State taxable income after the listed deductions or exemptions.
The $3,400 standard deduction is the maximum throughout this wage domain. Personal exemption is $3,200 through $100,000 AGI, $1,600 through $125,000, $800 through $150,000 and zero above that amount.
This bounded reference stops at the $250,000 taxable-income band; higher bands do not expand this calculator’s $200,000 wage limit.
Personal estimates remain limited to $30,000–$200,000 ordinary wages; a schedule does not expand the supported profile.
Annual state rate schedule after indexed standard deduction and stepped personal exemption.
Excluded: county and Baltimore City income taxes.
Excluded: other employee deductions.
Excluded: expense-based credits.
Maryland questions
How much Maryland income tax is in this wage schedule example?
The stated $75,000 Single-filer example has $3,196.50 of modeled Maryland income tax for 2026. Its household, income and contribution assumptions are listed separately from your editable inputs.
Which 2026 Maryland facts does this page use?
The reference shows the state's income basis, basic allowances, printed wage schedule, official sources and limits. A reference-table choice does not establish personal household facts.
Can I change my inputs without changing the Maryland example?
Yes. Your editable calculator and the fixed worked example use separate inputs. Changing pay, status or permitted shared values updates your estimate; it does not rewrite the fixed example. The state stays fixed for this page.
What can make the full Maryland result unavailable?
A reviewed state schedule is a reference. Personal tax can need household facts, deductions, credits or income outside that schedule. Federal results remain separate; the page does not turn a reference into a confirmed personal estimate.
Which taxes are outside this Maryland page?
The editable bracket calculator estimates federal income tax only. The state schedule and fixed Single-filer wage example are separate references. For a personal state estimate, use this state’s paycheck calculator linked below and enter fresh eligibility facts. Estimates use reviewed 2026 rules. City taxes and state payroll programs are excluded unless a requested program is separately shown. Household facts are never supplied by the fixed example.
How does this Maryland planning method treat my wages?
Annual state rate schedule after indexed standard deduction and stepped personal exemption. The $3,400 standard deduction is the maximum throughout this wage domain. Personal exemption is $3,200 through $100,000 AGI, $1,600 through $125,000, $800 through $150,000 and zero above that amount. This bounded reference stops at the $250,000 taxable-income band; higher bands do not expand this calculator’s $200,000 wage limit.
Where can I get a personal Maryland wage estimate?
Use this state’s paycheck calculator linked below. The editable bracket calculator shows federal tax only. Your exact tax-return age and every required eligibility answer start unknown. Enter annual retirement, health, employee HSA, employer HSA and charitable contributions separately; this profile requires all five to be zero. Confirm ordinary wages from one employer, full-year residence and all work in this state. Routes and input links do not supply these facts.
Official sources for the 2026 example
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