Maryland Paystub Generator - 10 Tax Brackets, County Tax in All 24 Jurisdictions, DC Commuter Ready, Free Preview
Last updated: | ePaystubs Editorial Team
Maryland payroll has more layers than most people expect. Start with 10 state income tax brackets running from 2% to 6.5% (two new high-income brackets were added in 2025 and some online tools still show the old 8-bracket system). Then add a mandatory county or city income tax that every single one of Maryland's 23 counties and Baltimore City charges, ranging from 2.25% to 3.30% based on where you live. Then factor in that Maryland's standard deduction is capped at $3,350 for single filers, which is far below the federal $16,100. And all of it gets combined into one line on your stub labeled "STATE TAX," even though it's actually two separate taxes merged together.
Our Maryland paystub generator handles the full picture. All 10 state brackets, the correct county rate for your jurisdiction, the combined withholding, and every federal deduction. Takes about two minutes. No signup. Free preview. Works for employees, contractors, and small business owners across Baltimore, the DC suburbs, the Eastern Shore, Western Maryland, and everywhere in between.
| State Income Tax | 10 progressive brackets, 2% to 6.5% (2 new brackets added in 2025) |
| County/City Income Tax | ALL 23 counties + Baltimore City (2.25% to 3.30%). Residence-based. |
| How It Shows on Your Stub | State + county combined into one "STATE TAX" line |
| Standard Deduction | $3,350 single / $6,700 MFJ (far below federal $16,100) |
| Personal Exemption | $3,200 per person |
| Minimum Wage | $15.00/hr statewide (Montgomery County may be higher) |
| Reciprocal Agreements | DC, Virginia, Pennsylvania, West Virginia |
| PFML Status | Contributions start Jan 1, 2027. Benefits Jan 1, 2028. NOT on stubs yet. |
| Withholding Form | MW507 (determines both state and county withholding) |
"I live in Montgomery County and work at NIH in Bethesda. My STATE TAX line always seemed high and I could never figure out why until I learned it's actually two taxes smashed into one number. The 3.20% county tax on top of the state brackets adds up fast. This tool was the first one that showed me the breakdown."
"Needed stubs for a rental application in Federal Hill. Baltimore City's 3.20% county rate means my combined STATE TAX is almost 8%. The tool had the right numbers and I had my PDF in about five minutes."
Maryland Now Has 10 Tax Brackets (Two New Ones Were Just Added). Some Tools Still Show 8.
For years, Maryland had eight income tax brackets with a top rate of 5.75% on income over $250,000. In 2025, the legislature added two new high-income brackets: 6.25% on income between $500,000 and $1 million, and 6.5% on income over $1 million. That pushed the total to 10 brackets and raised the top marginal rate from 5.75% to 6.5%.
A few online calculators and paystub tools still display the old 8-bracket system with 5.75% as the top rate. If you're seeing that, the tool hasn't been updated. The correct 2026 structure has 10 brackets. Per VisaVerge and RemoteLaws (February 2026), Maryland moved from eight state income tax brackets to ten, lifting the top marginal rate from 5.75% to 6.5%.
| Maryland Taxable Income | Rate |
|---|---|
| $0 to $1,000 | 2% |
| $1,001 to $2,000 | 3% |
| $2,001 to $3,000 | 4% |
| $3,001 to $100,000 | 4.75% |
| $100,001 to $125,000 | 5% |
| $125,001 to $150,000 | 5.25% |
| $150,001 to $250,000 | 5.5% |
| $250,001 to $500,000 | 5.75% |
| $500,001 to $1,000,000 | 6.25% (NEW) |
| Over $1,000,000 | 6.5% (NEW) |
The standard deduction is $3,350 for single filers and $6,700 for married filing jointly. The personal exemption is $3,200 per person. If that standard deduction looks small, it is. The federal standard deduction is $16,100 for single filers. Maryland's $3,350 is less than 21% of that. Your first $3,350 of income is sheltered, and then the brackets start at 2% on the next dollar. This is why Maryland's effective tax rate feels heavier than the bracket percentages alone suggest.
Maryland also introduced a 2% capital gains surtax for high-income filers as part of the same 2025 reform. This applies on top of the regular brackets for taxpayers with large investment gains.
Every County and Baltimore City Charges Income Tax. Here Are All 24 Rates.
This is what makes Maryland payroll different from most states. It's not just state brackets. Every single one of Maryland's 23 counties plus Baltimore City charges its own local income tax on top of the state rate. The local tax is based on where you LIVE (your county of residence on December 31), not where you work. Your employer determines your county from the address on your Form MW507 and withholds the local rate automatically alongside the state brackets.
Per CountryTaxCalc (May 2026) and the Maryland Comptroller's 2026 withholding memo, here are all 24 jurisdiction rates for 2026:
| County/City | Local Rate | Combined Rate at $80K (State ~4.75% + Local) |
|---|---|---|
| Montgomery County | 3.20% | ~7.95% |
| Prince George's County | 3.20% | ~7.95% |
| Howard County | 3.20% | ~7.95% |
| Baltimore City | 3.20% | ~7.95% |
| Baltimore County | 3.20% | ~7.95% |
| Washington County | 3.20% | ~7.95% |
| Queen Anne's County | 3.20% | ~7.95% |
| Allegany County | 3.20% | ~7.95% (increased from 3.03% for 2026) |
| Kent County | 3.30% | ~8.05% (highest, increased for 2026) |
| Dorchester County | 3.30% | ~8.05% (tied highest) |
| Somerset County | 3.15% | ~7.90% |
| Wicomico County | 3.10% | ~7.85% |
| Harford County | 3.06% | ~7.81% |
| Carroll County | 3.05% | ~7.80% |
| Charles County | 3.03% | ~7.78% |
| Calvert County | 3.00% | ~7.75% |
| St. Mary's County | 3.00% | ~7.75% |
| Cecil County | 3.00% | ~7.75% |
| Frederick County | 2.96% | ~7.71% |
| Anne Arundel County | 2.81% | ~7.56% |
| Caroline County | 2.73% | ~7.48% |
| Garrett County | 2.65% | ~7.40% |
| Talbot County | 2.40% | ~7.15% |
| Worcester County | 2.25% | ~7.00% (lowest) |
The gap between the highest-tax jurisdictions (Kent and Dorchester at 3.30%) and the lowest (Worcester at 2.25%) is 1.05 percentage points. On an $80,000 salary, that's roughly $840 per year in extra take-home pay if you live in Worcester County versus Kent County. Same state, same salary, different county.
For 2026, two counties raised their rates. Allegany County went from 3.03% to 3.20%. Kent County went from 3.20% to 3.30%, making it the joint-highest in the state alongside Dorchester. If an online tool shows 3.20% as the maximum Maryland local rate, it hasn't been updated for these 2026 changes.
Nonresidents of Maryland earning Maryland-source income pay a flat 2.25% nonresident rate instead of a county rate. Source: Maryland Comptroller
Why Your Stub Shows One "STATE TAX" Line When You're Actually Paying Two Taxes
If you look at a Maryland pay stub, you won't see separate lines for "state income tax" and "county income tax." Instead, you'll see a single line labeled "STATE TAX" that combines both. Per the Maryland Comptroller's 2026 withholding memo: "This combined tax appears under the heading of STATE TAX on all payroll documents, including the Employee's Earnings Statement (pay stub)."
This means when you see "STATE TAX: $191" on your biweekly stub, that $191 is actually made up of two pieces. Maybe $115 is state income tax (across the brackets) and $76 is your Montgomery County 3.20% local tax. But the stub doesn't break it apart. It's one number.
This catches workers off guard, especially people who moved from states where the state and local tax are separate lines (like Indiana, where the stub shows the state rate and the county rate as distinct deductions). In Maryland, it's all one line. If your STATE TAX deduction seems unusually high, it's because you're looking at a merged number that includes your county tax.
Our generator calculates the state and county portions separately, then displays the combined "STATE TAX" amount, just like a real Maryland pay stub shows it. If you want to see the breakdown, the preview itemizes both components before merging them.
What Gets Taken Out of a Maryland Paycheck: Montgomery County vs. Worcester County
Because every Maryland county charges a different local rate, the best way to show the real impact is a side-by-side comparison of two workers at the same salary living in different counties.
Montgomery County (DC Suburb) Worker, $30/hr, Biweekly
Setup: Marcus works at a biotech company in Rockville. He earns $30/hr, biweekly, 80 hours, files Single on Form MW507. Lives in Montgomery County (3.20% local rate).
| Line Item | Amount |
|---|---|
| Gross Pay (80 hrs x $30.00) | $2,400.00 |
| Federal Income Tax (per IRS Pub. 15) | - $276.00 |
| Social Security, 6.2% (per IRS Topic 751) | - $148.80 |
| Medicare, 1.45% | - $34.80 |
| Maryland "STATE TAX" (state ~4.75% + Montgomery 3.20% = ~7.95% combined) | - $190.80 |
| Estimated Net Pay | About $1,750 |
Worcester County (Eastern Shore) Worker, $30/hr, Biweekly
Setup: Same salary, same hours, same filing status. But Chelsea lives near Ocean City in Worcester County (2.25% local rate, lowest in Maryland).
| Line Item | Amount |
|---|---|
| Gross Pay (80 hrs x $30.00) | $2,400.00 |
| Federal Income Tax | - $276.00 |
| Social Security, 6.2% | - $148.80 |
| Medicare, 1.45% | - $34.80 |
| Maryland "STATE TAX" (state ~4.75% + Worcester 2.25% = ~7.00% combined) | - $168.00 |
| Estimated Net Pay | About $1,772 |
The Worcester County worker takes home about $22 more per biweekly check. That's roughly $572/year. Same state, same salary, same bracket rates. The only difference is the county rate embedded in that "STATE TAX" line.
Estimates based on 2026 rates and standard withholding. Actual amounts depend on Form MW507 and voluntary deductions. Use the generator for your exact numbers.
Maryland's Standard Deduction Is Far Below Federal. Here's Why Your Effective Rate Feels High.
Maryland's standard deduction for 2026 is $3,350 for single filers and $6,700 for married filing jointly. The federal standard deduction is $16,100 single and $32,200 MFJ. That's a massive gap.
What this means in practice: a single filer earning $70,000 uses the $3,350 Maryland standard deduction, leaving $66,650 of Maryland taxable income. The same worker has $53,900 of federal taxable income after the federal $16,100 deduction. That's $12,750 MORE income being taxed at the state level than at the federal level, purely because of the deduction difference. When you add the county tax on top, the combined state and local bite on $70,000 is around $5,300-$5,600 depending on which county you live in. That's a 7.5-8% effective rate, which surprises people who look at the 4.75% bracket and assume that's roughly what they'll pay.
The $3,350 deduction is an increase from the old system (which capped at $2,400 for single filers). It went up as part of the same reform that added the 6.25% and 6.5% high-income brackets. But it's still well below what most states and the federal government provide, and it's the single biggest reason Maryland's effective combined rate is higher than the bracket percentages suggest.
Living in Maryland, Working in DC: How the Reciprocal Agreement Affects Your Stub
Maryland has reciprocal tax agreements with DC, Virginia, Pennsylvania, and West Virginia. For the hundreds of thousands of Maryland residents who commute into DC every day from Montgomery County, Prince George's County, and other suburbs, the reciprocal agreement is what determines which taxes show up on the pay stub.
Under the reciprocal agreement, DC cannot tax Maryland residents who work there. If you live in Silver Spring (Montgomery County) and work at a federal agency in downtown DC, your employer withholds Maryland state and county tax, not DC tax. Your stub shows the Maryland "STATE TAX" line combining your state brackets and your Montgomery County 3.20% rate. No DC tax line appears at all.
Going the other direction: a DC resident working at a company in Bethesda, Maryland has Maryland tax withheld. They file a Maryland nonresident return (Form 505) at the 2.25% nonresident rate and claim credit on their DC return.
For the Montgomery County commuter earning $80,000 and working in DC, here's how the combined rate stacks up against what they'd pay if they lived in DC instead: Maryland combined (state 4.75% effective + Montgomery 3.20%) = about 7.95%. DC at the same income = about 8.5% (the 8.5% bracket applies to income from $60,001 to $250,000). The Maryland rate is slightly lower, but both are in the same ballpark. The real difference is in the standard deduction: DC conforms to federal ($16,100), while Maryland's cap is $3,350.
Maryland PFML: When the New Deduction Actually Shows Up on Your Stub
Maryland passed the Time to Care Act to create a state paid family and medical leave program. Different sources show different start dates, which has caused some confusion. Per Paylocity (January 2026), which is the most recent reliable source: contributions are scheduled to begin January 1, 2027, with benefits becoming available January 1, 2028.
As of June 2026, there is no PFML deduction on Maryland pay stubs. The program has been delayed multiple times since it was originally scheduled to start collecting contributions in October 2023. When it does launch, expect a payroll tax of approximately 0.9% split between employer and employee. That will add a new deduction line to Maryland stubs alongside the combined STATE TAX. But for now, Maryland workers see just the standard four deduction lines: federal, Social Security, Medicare, and the combined Maryland STATE TAX.
Maryland Payroll Requirements 2026: What Every Employer Needs to Know
| Requirement | What Maryland Requires | Official Source |
|---|---|---|
| Pay stub mandate | Yes. Itemized statements with gross pay, deductions, net pay. | MD Comptroller |
| Pay frequency | At least semi-monthly on regular paydays | MD Comptroller |
| State income tax | 10 brackets, 2% to 6.5% (progressive) | RemoteLaws / MD Comptroller |
| County/city income tax | All 24 jurisdictions, 2.25% to 3.30%, residence-based | MD Comptroller 2026 Memo |
| Standard deduction | $3,350 single / $6,700 MFJ | RemoteLaws |
| Personal exemption | $3,200 per person | MD Comptroller |
| Withholding form | MW507 (determines state and county withholding) | MD Comptroller |
| Reciprocal agreements | DC, Virginia, Pennsylvania, West Virginia | MD Comptroller |
| Minimum wage | $15.00/hr statewide | MD DLLR |
| Tipped minimum | $3.63/hr cash wage | MD DLLR |
| Overtime | 1.5x after 40 hrs/week | U.S. DOL FLSA |
| State disability insurance | None | Paylocity |
| PFML | Contributions start Jan 1, 2027. Not on stubs yet. | Paylocity (Jan 2026) |
| New hire reporting | Within 20 days | MD DLLR |
MW507: Maryland's Withholding Form (County Matters)
Maryland uses Form MW507 instead of the federal W-4 for state withholding. The form captures your county of residence, which determines your local tax rate. Per the Comptroller's 2026 memo, employees who don't submit an MW507 are defaulted to the highest local tax rate. If you moved from Frederick County (2.96%) to Montgomery County (3.20%), filing an updated MW507 ensures the correct county rate is withheld.
Who Uses the Maryland Paystub Generator?
Federal Government Workers and DC Commuters
Hundreds of thousands of Maryland residents commute into DC and Northern Virginia for federal jobs. NIH in Bethesda (Montgomery County, 3.20%). NSA and Fort Meade in Anne Arundel County (2.81%). Social Security Administration in Woodlawn (Baltimore County, 3.20%). Andrews AFB in Prince George's County (3.20%). Each worker's stub reflects their home county's rate, not their workplace. Our generator asks for your county of residence and applies the right rate automatically.
Johns Hopkins Workers
Johns Hopkins University and Johns Hopkins Health System together form the largest private employer in Maryland. Main campuses are in Baltimore City (3.20% local rate). Workers commuting from surrounding counties like Howard (3.20%), Anne Arundel (2.81%), or Harford (3.06%) pay their own county's rate, not Baltimore City's.
Baltimore Metro Workers
Under Armour (Baltimore City), T. Rowe Price (Baltimore City), McCormick and Company (Hunt Valley, Baltimore County), Leidos (Hanover, Anne Arundel). The Baltimore metro spans multiple counties with different rates. A worker who lives in Baltimore City (3.20%) and one who lives in Harford County (3.06%) at the same company see different "STATE TAX" amounts.
Military and Civilian Workers
Aberdeen Proving Ground (Harford County, 3.06%), Patuxent River Naval Air Station (St. Mary's County, 3.00%), Walter Reed/WRAIR in Bethesda (Montgomery County, 3.20%). Civilian contractors at these bases need stubs that correctly reflect their county of residence, not the county where the base is located.
Eastern Shore Workers
Perdue Farms in Salisbury (Wicomico County, 3.10%), seafood processing along the Chesapeake Bay, tourism in Ocean City (Worcester County, 2.25%). Eastern Shore workers benefit from some of the lower county rates in the state. A seasonal worker in Ocean City pays the lowest combined rate in Maryland.
Small Business Owners and Contractors
A restaurant in Annapolis (Anne Arundel, 2.81%). A construction crew in Frederick (Frederick County, 2.96%). A law firm in Towson (Baltimore County, 3.20%). A crab house in Cambridge (Dorchester County, 3.30%). Maryland small businesses deal with 10 state brackets plus a county rate for each employee's home address. Our generator handles it. Self-employed workers carry the full 15.3% FICA self-employment tax per IRS rules.
How to Create a Maryland Pay Stub: 3 Steps
Maryland's dual-layer system (10 state brackets plus county tax) is more complex than most states. But you don't have to calculate any of it. Pick your county, enter your pay details, and the tool handles the rest.
-
Enter company and employee info
Business name, address, employee name, address, pay period dates. Select the employee's county of residence from the dropdown. This determines the local portion of the combined STATE TAX. Maryland uses Form MW507 for withholding. -
Enter earnings and deductions
Hourly rate or salary, hours worked, overtime if applicable. Tips if applicable ($3.63 tipped minimum). Add voluntary deductions. The tool runs your income through all 10 Maryland brackets, adds your county rate, and calculates federal deductions automatically. -
Free preview, then download
Review every line. Gross pay, four mandatory deductions (federal, SS, Medicare, combined Maryland STATE TAX), voluntary deductions, net pay, YTD totals. The preview breaks out the state and county components so you can see both. Download when you're satisfied.
When You Need a Maryland Pay Stub as Proof of Income
Renting in the DC Suburbs, Baltimore, or Anywhere in Maryland
Montgomery County and Howard County are among the most expensive housing markets in the Mid-Atlantic. Baltimore City and the Inner Harbor area have seen steady rent increases. Landlords want two to three recent stubs showing gross monthly income of 2.5 to 3 times the rent.
Mortgage Applications
Maryland home prices in Montgomery County, Howard County, and Anne Arundel County are well above national averages. Lenders want your two most recent stubs plus W-2s and bank statements. A stub showing the correct 2026 combined STATE TAX (not the old 5.75% top bracket some tools still generate) aligns with your actual withholding and avoids underwriting questions.
Maryland DHR Programs (SNAP, Medicaid)
The Maryland Department of Human Resources requires current income documentation for SNAP, Maryland Medicaid, TCA, and other assistance programs through the MyDHR portal. Pay stubs are the standard accepted income document.
Maryland vs. DC vs. Virginia: The Full 2026 Tax Comparison
| Jurisdiction | State/District Tax | Local Tax | Combined at $80K | Reciprocal? |
|---|---|---|---|---|
| Maryland (Montgomery Co.) | 10 brackets, 2%-6.5% | 3.20% | ~7.95% | Yes (DC, VA, PA, WV) |
| Maryland (Worcester Co.) | Same 10 brackets | 2.25% | ~7.00% | Same |
| DC | 7 brackets, 4%-10.75% | N/A (DC is local) | ~8.50% | Yes (MD, VA) |
| Virginia | 4 brackets, 2%-5.75% | None | ~5.25% | Yes (MD, DC) |
| Pennsylvania | 3.07% flat | Many (1%-3.8%) | ~5-7% combined | Yes (MD) |
Virginia stands out as the cheapest option in the DC metro area at roughly 5.25% effective on $80,000 with no local tax. DC's combined rate at $80K (~8.5%) is slightly higher than Montgomery County Maryland's (~7.95%), but DC has a much higher standard deduction ($16,100 vs. Maryland's $3,350) which changes the effective rate on lower incomes. For a $50,000 earner, DC's effective rate is lower than Maryland's because the deduction shelters much more income.
Pennsylvania's 3.07% flat rate looks attractive, but many PA municipalities charge their own local earned income tax (1%-3.8%), which can push the combined rate to 5-7%. Maryland's counties charge 2.25%-3.30% but the state brackets go higher (up to 6.5%). For most workers in the $50,000-$100,000 range, Virginia is the cheapest, Maryland and DC are comparable, and Pennsylvania varies wildly by municipality.
Common Questions About Maryland Pay Stubs
What are Maryland's income tax brackets for 2026?
Maryland has 10 progressive brackets for 2026, ranging from 2% to 6.5%. Two new high-income brackets (6.25% on $500K+ and 6.5% on $1M+) were added in 2025. Some online tools still show the old 8-bracket system with a 5.75% top rate. Those are outdated. Standard deduction is $3,350 single / $6,700 MFJ. Sources: RemoteLaws, VisaVerge.
Does Maryland have local income tax?
Yes, and every single jurisdiction charges it. All 23 counties plus Baltimore City levy a local income tax on top of state brackets. Rates range from 2.25% (Worcester) to 3.30% (Kent and Dorchester, both increased for 2026). The tax is based on where you live. It's withheld by your employer and combined with state tax into one "STATE TAX" line on your stub.
Why does my stub show one STATE TAX line instead of two?
Maryland combines state income tax and county income tax into a single line labeled "STATE TAX." You're actually paying two taxes, but the Comptroller requires them to be displayed as one merged amount. If your STATE TAX seems high, it's because the county tax (up to 3.30%) is baked in.
What is Montgomery County's tax rate?
3.20% local on top of state brackets. At $80,000 income, the combined effective rate is approximately 7.95% (state ~4.75% + Montgomery 3.20%). Montgomery County, Prince George's County, Howard County, and Baltimore City all charge the 3.20% rate.
When does Maryland PFML start?
Per Paylocity (January 2026): contributions start January 1, 2027, benefits start January 1, 2028. As of June 2026, there is no PFML deduction on Maryland stubs. The program has been delayed multiple times. When it launches, expect a ~0.9% payroll tax split between employer and employee.
Does Maryland have reciprocal tax agreements?
Yes, with DC, Virginia, Pennsylvania, and West Virginia. Maryland residents commuting to DC have Maryland tax withheld, not DC tax. DC residents working in Maryland have Maryland nonresident tax (2.25%) withheld and file in both jurisdictions.
What is Maryland minimum wage for 2026?
$15.00/hr statewide. Montgomery County may have a higher local rate. Tipped employees receive $3.63/hr cash minimum.
Official Sources Referenced on This Page
Maryland Comptroller, 2026 State and Local Withholding Information Memo (February 2026) covers the combined STATE TAX withholding method, MW507 form requirements, county code assignments, and EITC notification obligations.
RemoteLaws (February 2026) confirmed the 10-bracket structure (2% to 6.50%), $3,350 standard deduction, and the special underpayment waiver for the new 6.25%/6.5% brackets.
VisaVerge (December 2025) confirmed Maryland moved from 8 to 10 brackets, the 6.5% top rate, and the 2% capital gains surtax.
CountryTaxCalc, Maryland County Income Tax Guide (May 2026) provided the complete 24-jurisdiction local rate table including 2026 increases (Allegany to 3.20%, Kent to 3.30%).
Paylocity (January 2026) confirmed the PFML timeline (contributions January 2027, benefits January 2028), minimum wage ($15.00), and the absence of SDI.
Maryland Comptroller Tax Guidance covers withholding methods, local rate lookups, and the 4.75% withholding floor for all filing statuses below $100K.
Maryland DHR covers income verification for SNAP, Medicaid, and assistance programs.
IRS Topic 751 covers FICA rates (6.2% SS, 1.45% Medicare). SSA confirms the 2026 wage base at $184,500. IRS Publication 15 provides federal withholding tables.
Ready to Create Your Maryland Pay Stub?
Maryland payroll has more layers than most states. Ten state brackets that now go up to 6.5%. A county income tax in every single jurisdiction. A standard deduction so low that your effective rate is higher than the brackets suggest. And all of it merged into one "STATE TAX" line that doesn't tell you what you're actually paying. Our generator sorts through the 10 brackets, applies the correct county rate for your home address, and shows you both the merged and broken-out numbers.
Free preview. No signup. Brackets sourced from RemoteLaws and VisaVerge. County rates from the Maryland Comptroller. Federal calculations per IRS. Updated June 2026.