Local Income Tax

Maryland's 23 counties and Baltimore City levy a local income tax which we collect on the state income tax return as a convenience for local governments.

The local income tax is calculated as a percentage of your taxable income. Local officials set the rates, which range between 1.25 percent and 3.20 percent for tax year 2007.

You should report your local income tax amount on line 31 of long Form 502 or line 9 of short Form 503.

Your local income tax is based on where you live - not where you work, or where your tax preparer is located. Be sure to use the correct rate for the local jurisdiction in which you live.