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2026 FEDERAL TABLES IN EFFECT · IRS PUB 15-T
SOURCES CHECKED 02 SEPT 2026 · HOW WE VERIFY

Maryland paycheck calculator

Maryland withholds state and county tax together and prints them as one line, so the county of residence on Form MW507 decides part of what looks like the state's figure. The state portion follows a graduated schedule after a standard deduction that differs by filing status and a fixed sum per exemption, and the county's rate is then charged on that same income.

Pay type

Take-home pay

$1,542.40

per bi-weekly (26 per year) period

Gross pay
$2,000.00
Federal Income Tax
−$156.15
Social Security
−$124.00
Medicare
−$29.00
MD State Income Tax
−$148.45
Net pay
$1,542.40

Carries these figures into a full Maryland pay stub you can preview and download.

How Maryland withholding is worked out

The county is the part to get right. Leave it unanswered and the calculator withholds at the highest county rate in the state, which is what Maryland's own payroll office does for an employee who files no Form MW507, so a stub with no county on file runs higher than it should. Two counties do not charge one rate at all but set it by income. Someone who lives outside Maryland pays no county rate and is charged an extra state rate in its place, unless they live in the District of Columbia, Virginia or West Virginia and claim line 4 of Form MW507, which leaves nothing withheld at all. The calculator above works the figure for a resident of the county chosen; the generator asks about both. Before comparing with another calculator it helps to know that the state publishes two withholding methods that do not agree; this one follows the schedules in its Withholding Tax Facts.

These are withholding figures: what an employer takes out of one paycheck, which is not the same calculation as the one on an annual return.

Wages are annualised before the schedule is read, so the figures below are annual.

Single
Annual wages Tax on the lower figure Rate on the rest
$0.00 to $100,000.004.75% less $52.504.75%
$100,000.00 to $125,000.00$4,697.505%
$125,000.00 to $150,000.00$5,947.505.25%
$150,000.00 to $250,000.00$7,260.005.5%
$250,000.00 to $500,000.00$12,760.005.75%
$500,000.00 to $1,000,000.00$27,135.006.25%
$1,000,000.00 and up$58,385.006.5%
Married filing jointly
Annual wages Tax on the lower figure Rate on the rest
$0.00 to $150,000.004.75% less $52.504.75%
$150,000.00 to $175,000.00$7,072.505%
$175,000.00 to $225,000.00$8,322.505.25%
$225,000.00 to $300,000.00$10,947.505.5%
$300,000.00 to $600,000.00$15,072.505.75%
$600,000.00 to $1,200,000.00$32,322.506.25%
$1,200,000.00 and up$69,822.506.5%
Head of household
Annual wages Tax on the lower figure Rate on the rest
$0.00 to $150,000.004.75% less $52.504.75%
$150,000.00 to $175,000.00$7,072.505%
$175,000.00 to $225,000.00$8,322.505.25%
$225,000.00 to $300,000.00$10,947.505.5%
$300,000.00 to $600,000.00$15,072.505.75%
$600,000.00 to $1,200,000.00$32,322.506.25%
$1,200,000.00 and up$69,822.506.5%

The first row reads 4.75% less $52.50 from the first dollar. Maryland does not withhold at a rate below 4.75%, so its lower brackets are folded into that row, and the amount taken off is what they would have saved.

Annual standard deduction

Single: $3,400.00

Married filing jointly: $6,850.00

Head of household: $6,850.00

Exemption per allowance
$3,200.00

Taken off the income before the schedule.

Withholds nothing on pay below

Weekly: $96.00

Biweekly: $192.00

Semi-monthly: $208.00

Monthly: $417.00

Annually: $5,000.00

The pay of the period, before anything is taken off it.

County Income Tax
2.25% to 3.3%, by county

Charged on the same income as the state's tax, at the rate of the county named on the form, and added into the state line on the stub. Until a county is named, 3.3% is withheld.

Withholding Tax Facts for 2026 (COM RAD 098, revised 12/25) for both rate schedules, the county rates and the $3,200 exemption. Maryland publishes two ways to withhold and they do not agree. The percentage tables in the 2026 employer guide are the manual one: Tax Facts offers them to employers who withhold without a computer and groups the county rates into nine brackets, each to be rounded up to, so Cecil, Washington, Carroll, Charles and Harford have no table of their own. Those tables charge 4.75% from the first dollar and give every filing status one $3,400 standard deduction, where the 2025 Act sets two, $3,350 and $6,700 for 2025 and indexed after. This entry follows the schedules Tax Facts prints, whose cumulative amounts it reproduces to the cent and which reach only $90 by $3,000, with the $3,400 and $6,850 deductions the comptroller's own calculator applies for 2026; the two readings differ by $52.50 a year at every income. Tax Facts also says that "Maryland law does not permit the use of a rate of less than 4.75% to be used for withholding tax purposes", so its 2, 3 and 4 percent rows are not read on their own: the 4.75% row runs from the first dollar less $52.50, which is where it meets the schedule's own $90 at $3,000. The gross pay below which nothing is withheld is the employer guide's, which heads every one of its tables with "DO NOT WITHHOLD ON GROSS WAGES LESS THAN" a figure for each pay period. An employee who has named no county is withheld at the highest county rate, 3.30%, which is what the comptroller's Central Payroll Bureau does for state employees who file no Form MW507. State and county come to one line here because that is how the same office's payroll memo says a Maryland stub prints them. The 2.25% nonresident rate is the rule for an employee who claims no line of Form MW507: a resident of the District of Columbia, Virginia or West Virginia who keeps no place of abode in Maryland for 183 days or more claims exemption from all withholding on line 4, and a resident of Pennsylvania on line 5 from the state portion alone, "still liable for withholding tax at the rate in effect for the Maryland county in which they are employed" unless line 6 or 7 lifts that too. Line 5 alone is withheld as the county rate of the county where employed, charged on the same base a resident's county tax is, with the state schedule and its 2.25% left out: that is our reading of the sentence, not a calculation the comptroller prints, and no figure of the comptroller's checks it. Two more readings of ours ride on it: the per-period floor below which the employer guide withholds nothing applies on line 5 as it does to a resident, and a county already in the draft is read as the county of work once line 5 is claimed, though a resident would have named the county of home there. While no county is named the line is withheld at the 3.30% the state's payroll office uses for an employee with no certificate on file.

Maryland sources

Frequently asked questions

What Maryland law asks of a pay stub

Whether a stub is required, how it may be delivered, and the minimum wage and pay frequency rules.

Maryland pay stub requirements