How is Maryland local income tax structured?

Maryland is unusual: every county (and Baltimore City) piggybacks on the state income tax with its own rate, between 2.25% and 3.2%. Withheld by your employer based on your county of residence on the last day of the tax year. Baltimore City is treated as a county for this purpose and its rate is 3.2% (the maximum allowed).

What is Baltimore City's rate?

Baltimore City levies the maximum allowed county-level rate of 3.20% of MD taxable income. Higher than most MD counties. Applies to Baltimore City residents.

I live in Baltimore County but work in Baltimore City — what do I pay?

Maryland piggyback is RESIDENCE-based, not work-based. You pay Baltimore County's rate (currently 3.20% as well, same as Baltimore City) regardless of where you work. Out-of-state residents working in MD pay Maryland's non-resident rate of 1.75% in lieu of a county piggyback.

Does the calculator include the Baltimore City line?

The PayslipIQ Paycheck Calculator handles federal, FICA, and Maryland state in the main tool. For the Baltimore City piggyback, use the Local Tax Estimator below: select "Maryland county piggyback" and enter 3.20%.

Are there other Baltimore / MD payroll lines?

No additional employee-side city programs in Baltimore. Maryland does not have employee-side SDI or PFL programs yet (FAMLI starts contributions in 2026, employer split TBD). Standard federal + MD state + Baltimore piggyback.

USA · BALTIMORE · 2026 · Educational only

Baltimore Paycheck Calculator

Maryland is the piggyback state: every county (and Baltimore City) levies its own local rate on top of state tax. Baltimore City: 3.20% — the maximum MD allows. Residence-based: it follows where you LIVE, not where you work.

Reviewed by PayslipIQ Editorial Team, in-house payroll editor

Last reviewed May 2026 · Editorial standards

Step 1 — federal + FICA + Maryland state

Paycheck calculator

Enter gross, state, and filing status. Estimates only.

Gross pay (per period)Pay frequencyStateFiling statusPre-tax deductions / period (401k, HSA, etc.)Post-tax deductions / period (Roth, garnishments, etc.)

Estimated take-home (per period)

$2,285.12

Estimated take-home (annual): $59,413.00

Gross pay$3,000.00

Pre-tax deductions-$0.00

Federal income tax-$320.38

Social Security (6.2%)-$186.00

Medicare (1.45%)-$43.50

Maryland state tax-$165.00

Post-tax deductions-$0.00

Net (take-home)$2,285.12

Educational only, not tax, legal, financial, or payroll advice. Verify with your payroll team, a CPA, the IRS, or your state tax authority.

Step 2 — add the Baltimore City piggyback

Select "Maryland county piggyback" below and enter 3.20% if you live in Baltimore City. If you live in a different MD county, enter that county's rate from the MD Comptroller table.

Local tax estimator

Gross pay this paycheck

Locality

Local tax this paycheck

$116.28

Effective rate

3.88%

Annualised local tax

$3023

NYC resident income tax (top marginal). Nonresidents who work in NYC do not pay this.

Estimate only. Local income tax rules vary by residency, work location, school district, and special assessments. Some localities (NYC, Yonkers) tax residents but not commuters; others (KC, STL, Wilmington) tax both. Verify with the city revenue agency or your payroll team before relying on a number. This calculator does not include state income tax, federal income tax, Social Security, or Medicare. Pair it with theGross to Net Paycheck Calculatorfor a complete picture.

Source

Maryland county / Baltimore City local income tax piggyback rates. Source: Comptroller of Maryland.

Common questions

How is Maryland local income tax structured?: Maryland is unusual: every county (and Baltimore City) piggybacks on the state income tax with its own rate, between 2.25% and 3.2%. Withheld by your employer based on your county of residence on the last day of the tax year. Baltimore City is treated as a county for this purpose and its rate is 3.2% (the maximum allowed).
What is Baltimore City's rate?: Baltimore City levies the maximum allowed county-level rate of 3.20% of MD taxable income. Higher than most MD counties. Applies to Baltimore City residents.
I live in Baltimore County but work in Baltimore City — what do I pay?: Maryland piggyback is RESIDENCE-based, not work-based. You pay Baltimore County's rate (currently 3.20% as well, same as Baltimore City) regardless of where you work. Out-of-state residents working in MD pay Maryland's non-resident rate of 1.75% in lieu of a county piggyback.
Does the calculator include the Baltimore City line?: The PayslipIQ Paycheck Calculator handles federal, FICA, and Maryland state in the main tool. For the Baltimore City piggyback, use the Local Tax Estimator below: select "Maryland county piggyback" and enter 3.20%.
Are there other Baltimore / MD payroll lines?: No additional employee-side city programs in Baltimore. Maryland does not have employee-side SDI or PFL programs yet (FAMLI starts contributions in 2026, employer split TBD). Standard federal + MD state + Baltimore piggyback.

Maryland Paycheck Guide

MD progressive brackets + county piggyback overview.

All US Local Paycheck Taxes

NYC, Yonkers, Philadelphia, Detroit, MD counties, and more.

PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, accounting, employment, benefits, or payroll advice. PayslipIQ is not a CPA firm, law firm, financial advisor, payroll provider, or tax authority. Always verify your paycheck, deductions, withholdings, and tax position with your employer's payroll department, a qualified CPA, the IRS, your state tax authority, or another appropriately qualified professional. Calculations are estimates; your actual paycheck may differ based on factors specific to your employer, location, benefits elections, and personal tax situation.

Frequently asked questions