Maryland County Tax Rates Ranked (2026)

Two people. Same $100,000 salary. Same job title. One lives in Worcester County, the other in Montgomery County — and one keeps over $1,000 more every year for doing nothing differently. That gap is the Maryland county tax, and almost nobody factors it in before signing a lease or accepting an offer.

Here is every county ranked, lowest to highest, with the real dollar impact. Check your own number on the Maryland Salary Calculator.

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How the County Tax Works

Maryland is one of the few states where every county and Baltimore City charges a local income tax (also called the "piggyback" tax) on top of the state rate. There is no zero-rate county. The rate is set by where you live, not where you work.

It is applied as a percentage of your Maryland taxable income — the same base used for state tax, after the standard deduction and exemptions. For the full mechanics, see how Maryland income tax works.

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All 24 Maryland Local Tax Rates, Ranked (2026)

From cheapest to most expensive (based on the official tax guides published by the Maryland Comptroller):

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Graduated Local Taxes: The New Normal?

Most counties tax every dollar of taxable income at a single rate. However, Anne Arundel and Frederick counties use graduated local brackets. This means low-income earners pay less (starting at 2.25% or 2.70%), while high-income earners scale up to 3.20% as they cross specific thresholds.

To see exactly how these brackets apply to single vs. joint filers, check our dedicated guides:

• Anne Arundel County Tax Guide & Calculator Brackets
• Frederick County Tax Guide & Calculator Brackets

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The Spread Is Bigger Than It Looks

The difference between the lowest (2.25%) and highest (3.30%) flat rate is 1.05 percentage points. That sounds trivial, but on real salaries, it compounds:

• $60,000 taxable income: about $630/year difference
• $100,000 taxable income: about $1,050/year difference
• $150,000 taxable income: about $1,575/year difference

Over a decade in a high-rate county, that is real money — a difference that compounds with every raise.

ProTip: Your county tax follows your home address, not your office. If you work in Montgomery County (3.30%) but live in Frederick County, you pay Frederick's graduated rates (capped at 3.20%). For remote and hybrid workers especially, where you sleep is the only thing that sets your local rate.

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See It On Your Salary

Numbers in a table are abstract. Seeing them on your paycheck is not. A few ways to make it concrete:

• Run your salary and county on the Maryland Salary Calculator.
• Compare take-home across every county for a set salary, like $100,000 after tax in Maryland — or browse every salary.
• See how much is taken out of a Maryland paycheck overall, or explore all calculators.

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A Note on Non-Residents

If you live outside Maryland but work here, you pay a flat 2.25% non-resident rate instead of a county rate. Maryland also has reciprocity with Pennsylvania, Virginia, West Virginia, and Washington, D.C., which changes where some commuters file. See our DMV Commuter Tax Guide for details on filing exclusions.

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County rates are set annually by each jurisdiction. Verify the current figures with the Comptroller of Maryland before making financial or relocation decisions. This article is informational and not tax advice.