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 - $249,999 | 5.5% |
| $250,000 - $499,999 | 5.75% |
| $500,000 - $999,999 | 6.25% |
| $1,000,000+ | 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 - $599,999 | 5.75% |
| $600,000 - $1,199,999 | 6.25% |
| $1,200,000+ | 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
- 6.25% and 6.5% brackets (over $500,000 / $1,000,000 single; $600,000 / $1,200,000 joint) added by the Budget Reconciliation and Financing Act of 2025 (HB 352, Ch. 604) beginning tax year 2025; the 5.75% bracket is capped
- Additional 2% tax on net capital gains for individuals with federal adjusted gross income over $350,000, beginning tax year 2025
- HB 352 raised the standard deduction to a flat $3,350 single / $6,700 married filing jointly for 2025 and eliminated the income-based phase-in; cost-of-living indexing begins with tax year 2026
- Personal exemption of $3,200 per person phases out for federal AGI over $100,000 (single) / $150,000 (joint) and reaches $0 over $150,000 / $200,000
- Itemized deductions reduced by 7.5% of federal AGI over $200,000 beginning tax year 2025
Charts
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Sources
The 2025 figures for Maryland on this page were compiled from the following official government publications:
- Maryland Tax Alert: Changes to Standard and Itemized Deductions and to State and Local Income Tax Rates from the 2025 Legislative Session (revised December 22, 2025) - Comptroller of Maryland
- Maryland Withholding Tax Facts January 2025 - December 2025 (Tax Rate Schedules I and II) - Comptroller of Maryland
- 2025 Maryland State & Local Tax Forms & Instructions (Resident Booklet, Form 502) - Comptroller of Maryland
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