Maryland Income Tax Information

Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller

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Maryland Income Tax Rates and Brackets

The chart shown below outlining the 2008 Maryland income tax rates and brackets is for illustrative purposes only. Do not use this overview to figure your tax.

If your income is under $100,000, use the tax tables in the Maryland income tax booklet to figure your tax. If your income exceeds $100,000, use the appropriate row in the Maryland Tax Computation Worksheet Schedules I and II. See Instruction 17 in the tax booklet.

2008 Maryland Income Tax Rates
Taxpayers Filing as Single, Married Filing Separately, Dependent Taxpayers or Fiduciaries		Taxpayers Filing Joint Returns, Head of Household, or Qualifying Widows/Widowers
*Taxable Net Income*	*Maryland Tax*	*Taxable Net Income*	*Maryland Tax*
$0 - $1,000	2 percent	$0 - $1,000	2 percent
$1,000 - $2,000	$20 plus 3 percent of the excess over $1,000	$1,000 - $2,000	$20 plus 3 percent of the excess over $1,000
$2,000 - $3,000	$50 plus 4 percent of the excess over $2,000	$2,000 - $3,000	$50 plus 4 percent of the excess over $2,000
$3,000 - $150,000	$90 plus 4.75 percent of the excess over $3,000	$3,000 - $200,000	$90 plus 4.75 percent of the excess over $3,000
$150,000 - $300,000	$7,072.50 plus 5 percent of the excess over $150,000	$200,000 - $350,000	$9,447.50 plus 5 percent of the excess over $200,000
$300,000 - $500,000	$14,572.50 plus 5.25 percent of the excess over $300,000	$350,000 - $500,000	$16,947.50 plus 5.25 percent of the excess over $350,000
$500,000 - $1 million	$25,072.50 plus 5.5 percent of the excess over $500,000	$500,000 - $1 million	$24,822.50 plus 5.5 percent of the excess over $500,000
In excess of $1 million	$52,572.50 plus 6.25 percent of the excess over $1 million	In excess of $1 million	$52,322.50 plus 6.25 percent of the excess over $1 million