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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.

2007 LOCAL TAX RATE CHART
Subdivision
Rate
Allegany County .0293
Anne Arundel County .0256
Baltimore City .0305
Baltimore County .0283
Calvert County .0280
Caroline County .0263
Carroll County .0305
Cecil County .0280
Charles County .0290
Dorchester County .0262
Frederick County .0296
Garrett County .0265
Harford County .0306
Howard County .0320
Kent County .0285
Montgomery County .0320
Prince George’s County .0310
Queen Anne’s County .0285
St. Mary’s County .0300
Somerset County .0315
Talbot County .0225
Washington County .0280
Wicomico County .0310
Worcester County .0125



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