Labeled estimate
Maryland payroll tax rules, 2026
These figures are estimates built from published 2026 rates. Withholding is approximated from the yearly brackets; check Maryland's official withholding tables before filing.
State income tax withholding
Single
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 2% |
| $1,000 | 3% |
| $2,000 | 4% |
| $3,000 | 4.75% |
| $100,000 | 5% |
| $125,000 | 5.25% |
| $150,000 | 5.5% |
| $250,000 | 5.75% |
| $500,000 | 6.25% |
| $1,000,000 | 6.5% |
Married
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 2% |
| $1,000 | 3% |
| $2,000 | 4% |
| $3,000 | 4.75% |
| $150,000 | 5% |
| $175,000 | 5.25% |
| $225,000 | 5.5% |
| $300,000 | 5.75% |
| $600,000 | 6.25% |
| $1,200,000 | 6.5% |
- Standard deduction: $3,350 single, $6,700 married.
- Each exemption or allowance: $3,200 a year.
State unemployment (employer)
- Taxable wage limit: $8,500 per employee per year.
- New-employer rate used: 2.6%. Your state assigns your actual rate.
- New-employer rate varies 1.0%–2.6%; 2.6% assumed.
Federal taxes (every state)
- Social Security 6.2% employee + 6.2% employer, up to $184,500 of wages.
- Medicare 1.45% employee + 1.45% employer; extra 0.9% employee tax over $200,000.
- Federal unemployment (FUTA) 0.6% on the first $7,000 per employee.
Also good to know
- Every Maryland county levies a local income tax withheld with state tax (not included).
Sources: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026; EY — State unemployment insurance wage bases and tax rates for 2026.
Calculate a Maryland paycheck