Maryland Payroll Withholding
Effective January 1, 2025

Single, Married Filing Separately, or as Dependent Taxpayers
Annual EarningsAddonRate
$0.00$0.002.00%
$1,000.00$20.003.00%
$2,000.00$50.004.00%
$3,000.00$90.004.75%
$100,000.00$4,697.505.00%
$125,000.00$5,947.505.25%
$150,000.00$7,260.005.50%
$250,000.00$12,760.005.75%

Joint Returns, Head of Household, or for Qualifying Widows/Widowers
Annual EarningsAddonRate
$0.00$0.002.00%
$1,000.00$20.003.00%
$2,000.00$50.004.00%
$3,000.00$90.004.75%
$150,000.00$7,072.505.00%
$175,000.00$8,322.505.25%
$225,000.00$10,947.505.50%
$300,000.00$15,072.505.75%

Personal Exemptions: $3,200.00

County Tax
Allegany County3.03%
Anne Arundel CountySee Below
Baltimore City3.20%
Baltimore County3.20%
Calvert County3.20%
Caroline County3.20%
Carroll County3.03%
Cecil County2.74%
Charles County3.03%
Dorchester County3.20%
Frederick CountySee Below
Garrett County2.65%
Harford County3.06%
Howard County3.20%
Kent County3.20%
Montgomery County3.20%
Prince George's County3.20%
Queen Anne's County3.20%
St. Mary's County3.20%
Somerset County3.20%
Talbot County2.40%
Washington County2.95%
Wicomico County3.20%
Worcester County2.25%
Nonresidents2.25%

Anne Arundel County: Single
Annual EarningsAddonRate
$0.00$0.002.70%
$50,000.00$1,350.002.94%
$400,000.00$11,640.003.20%

Anne Arundel County: Married
Annual EarningsAddonRate
$0.00$0.002.70%
$75,000.00$2,025.002.94%
$480,000.00$13,932.003.20%

Frederick County: Single
Annual EarningsAddonRate
$0.00$0.002.25%
$25,000.00$562.502.75%
$50,000.00$1,250.002.96%
$150,000.00$4,210.003.20%

Frederick County: Married
Annual EarningsAddonRate
$0.00$0.002.25%
$25,000.00$562.502.75%
$100,000.00$2,625.002.96%
$250,000.00$7,065.003.20%

Note(s):

  • All amounts are annual unless otherwise noted
Additional payroll withholding resources:
Maryland withholding effective January 1, 2023
Federal withholding tax table
Paycheck Calculator
Paycheck Withholding Changes
Withholding Tax Primer
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