Maryland Income Tax Guide for 2025
Overview
Maryland uses a progressive income tax system with rates ranging from 2% to 6.5%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $3,350 for single filers, personal exemptions of $3,200, and dependent exemptions of $3,200.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $999 | 2% |
| $1,000 - $1,999 | 3% |
| $2,000 - $2,999 | 4% |
| $3,000 - $99,999 | 4.75% |
| $100,000 - $124,999 | 5% |
| $125,000 - $149,999 | 5.25% |
| $150,000 - $174,999 | 5.5% |
| $175,000 - $224,999 | 5.75% |
| $225,000 - $299,999 | 6% |
| $300,000+ | 6.5% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $999 | 2% |
| $1,000 - $1,999 | 3% |
| $2,000 - $2,999 | 4% |
| $3,000 - $149,999 | 4.75% |
| $150,000 - $174,999 | 5% |
| $175,000 - $224,999 | 5.25% |
| $225,000 - $299,999 | 5.5% |
| $300,000 - $349,999 | 5.75% |
| $350,000 - $499,999 | 6% |
| $500,000+ | 6.5% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $3,350 |
| Standard Deduction (Married Filing Jointly) | $6,700 |
| Personal Exemption (Single) | $3,200 |
| Personal Exemption (Married) | $6,400 |
| Dependent Exemption | $3,200 |
Additional Information
- New top brackets added for 2025
- 2% capital gains surtax on AGI over $350,000
Charts
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