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Formula
Net = G − D − F − SS − M − S − L, where F = (T(W) − C) ÷ n + X, SS = 6.2% × min(Wf, $184,500) ÷ n, M = (1.45% × Wf + 0.9% × max(Wf − $200,000, 0)) ÷ n, S = state schedule on Y ÷ n, L = county rate × Y ÷ n, Y = annual taxable wages − $3,400 − $3,200 × E
- G
- gross pay per paycheck (annual salary, or hourly rate × hours × 52, divided by n)
- D
- pre-tax deductions per paycheck (401(k)/403(b) and section 125 health premiums)
- n
- paychecks per year (52, 26, 24 or 12)
- T(W)
- IRS Pub 15-T 2026 annual percentage-method tax on the adjusted annual wage W (taxable pay × n + Step 4(a) − Step 4(b) − $8,600, or − $12,900 if married filing jointly, unless the Step 2 box is checked)
- C, X
- W-4 Step 3 credits (annual) and Step 4(c) extra withholding (per paycheck)
- Wf
- annual Social Security and Medicare wages (gross minus section 125 premiums; 401(k) deferrals stay in)
- E
- number of Maryland exemptions on Form MW507
- S, L
- Maryland state tax (4.75% up to $100,000 single or $150,000 joint, rising to 6.50%) and the county or Baltimore City local tax
What comes out of a Maryland paycheck
A Maryland paycheck has five taxes taken out of it. Three are federal: income tax withholding, Social Security and Medicare. Two are local to Maryland: the state income tax and a county income tax that every one of the 23 counties and Baltimore City charges. Maryland withholds the state and county pieces together, which is why many pay stubs show a single “state tax” line that is larger than people expect.
This Maryland paycheck calculator splits those lines apart for tax year 2026, using the IRS percentage method for federal withholding and the Comptroller of Maryland’s 2026 percentage method and county rates. It shows take-home pay per paycheck, every deduction, yearly totals and your effective tax rate.
How to use the Maryland paycheck calculator
- Choose salary or hourly. For hourly pay, enter your rate and usual hours per week; the calculator uses rate × hours × 52.
- Pick how often you are paid. Biweekly (26 paychecks) is the most common in Maryland.
- Copy your federal Form W-4: filing status from Step 1(c), the Step 2 box if you have two jobs or a working spouse, Step 3 credits, and Steps 4(a)–4(c).
- Add pre-tax deductions: your 401(k) or 403(b) percentage and any pre-tax health, dental or vision premium per paycheck.
- Choose your county of residence and the number of exemptions on your Maryland Form MW507.
The result updates as you type, so it doubles as a paycheck calculator for Maryland with taxes under different scenarios — a raise, a higher 401(k) rate, or a move from Howard to Frederick County.
How to calculate a Maryland paycheck by hand
Take a single worker in Prince George’s County earning $58,500 a year, paid biweekly, with no pre-tax deductions, a standard W-4 and one MW507 exemption.
- Gross pay: $58,500 ÷ 26 = $2,250.00.
- Federal income tax: annualize and subtract the W-4 adjustment for single filers: $58,500 − $8,600 = $49,900. In the 2026 single table that falls in the 12% row: $1,240 + 12% × ($49,900 − $19,900) = $4,840 a year, or $186.15 per paycheck.
- Social Security: 6.2% × $2,250 = $139.50.
- Medicare: 1.45% × $2,250 = $32.63.
- Maryland taxable wages: $58,500 − $3,400 − $3,200 = $51,900 a year.
- Maryland state tax: 4.75% × $51,900 = $2,465.25 a year, or $94.82 per paycheck.
- County tax: 3.20% × $51,900 = $1,660.80 a year, or $63.88 per paycheck.
Take-home pay is $2,250.00 − $186.15 − $139.50 − $32.63 − $94.82 − $63.88 = $1,733.02, about 77% of gross.
Maryland state tax brackets for 2026
For withholding, the state rate starts at 4.75% — Maryland law does not allow a lower rate for withholding, even though the tax return uses 2%, 3% and 4% on the first $3,000. Above that the 2026 schedule is:
| State rate | Single or married filing separately | Married filing jointly or head of household |
|---|---|---|
| 4.75% | up to $100,000 | up to $150,000 |
| 5.00% | $100,000–$125,000 | $150,000–$175,000 |
| 5.25% | $125,000–$150,000 | $175,000–$225,000 |
| 5.50% | $150,000–$250,000 | $225,000–$300,000 |
| 5.75% | $250,000–$500,000 | $300,000–$600,000 |
| 6.25% | $500,000–$1,000,000 | $600,000–$1,200,000 |
| 6.50% | over $1,000,000 | over $1,200,000 |
The 6.25% and 6.50% brackets are new since the 2025 legislative session.
2026 Maryland county income tax rates
| Rate | Counties |
|---|---|
| 3.30% | Dorchester, Kent |
| 3.20% | Allegany, Baltimore County, Baltimore City, Calvert, Caroline, Howard, Montgomery, Prince George’s, Queen Anne’s, St. Mary’s, Somerset, Wicomico |
| 3.06% | Harford |
| 3.03% | Carroll, Charles |
| 2.95% | Washington |
| 2.74% | Cecil |
| 2.65% | Garrett |
| 2.40% | Talbot |
| 2.25% | Worcester |
| Tiered 2.70%–3.20% | Anne Arundel (2.70% on the first $50,000 single or $75,000 joint, 2.94% up to $400,000 or $480,000, then 3.20%) |
| Tiered 2.25%–3.20% | Frederick (one rate on all taxable income, set by income level) |
Take-home pay at common Maryland salaries
Single filer, biweekly pay, Prince George’s County, one exemption, no pre-tax deductions, 2026:
| Annual salary | Take-home per paycheck | Take-home per year | Effective tax rate |
|---|---|---|---|
| $40,000 | $1,217.87 | $31,664.62 | 20.84% |
| $60,000 | $1,774.79 | $46,144.54 | 23.09% |
| $80,000 | $2,279.78 | $59,274.28 | 25.91% |
| $100,000 | $2,759.80 | $71,754.80 | 28.25% |
| $150,000 | $3,932.17 | $102,236.42 | 31.84% |
| $200,000 | $5,116.87 | $133,038.62 | 33.48% |
If you are comparing job offers by hourly rate, the salary to hourly calculator converts between the two first, and the overtime pay calculator shows what extra hours add before tax.
Common mistakes
- Using the county where you work. Maryland local tax follows where you live. A Virginia or Pennsylvania resident working in Maryland is taxed differently and is outside this calculator.
- Forgetting the Step 2 box. With two jobs in the household, leaving it unchecked usually means too little federal withholding.
- Claiming exemptions twice. Spouses should not both claim each other or the same children on Form MW507.
- Treating 401(k) savings as a full pay cut. Pre-tax deferrals lower your income taxes, so take-home pay falls by less than the contribution. See the 403(b) calculator for how those deferrals grow.
Glossary
- Form W-4: the federal withholding certificate your employer uses for income tax.
- Form MW507: Maryland’s withholding exemption certificate; it sets your exemptions and county.
- Wage base: the most wages subject to Social Security tax in a year — $184,500 for 2026.
- Effective tax rate: all taxes withheld divided by gross pay.
Worked examples
Single, salaried, Montgomery County, paid every two weeks
$72,000 salary, 26 paychecks, single, 5% to a 401(k), $85 pre-tax health premium per paycheck, one MW507 exemption.
Inputs: Pay type = Annual salary; Annual salary = $72000; Pay frequency = Every two weeks (26 paychecks); Filing status (W-4 Step 1c) = Single or married filing separately; W-4 Step 3: dependent and other credits (per year) = $0; W-4 Step 4(a): other income (per year) = $0; W-4 Step 4(b): deductions (per year) = $0; W-4 Step 4(c): extra withholding (per paycheck) = $0; Pre-tax 401(k) or 403(b) = 5 % of pay; Pre-tax health, dental and vision premiums (per paycheck) = $85; Maryland county of residence = Montgomery County (3.2%); Maryland exemptions (Form MW507) = 1
Gross per paycheck: $72,000.00 ÷ 26 = $2,769.23 Federal (Pub 15-T Worksheet 1A): adjusted annual wage $57,590.02 falls in the 12% bracket → $221.65 per paycheck Social Security: 6.2% × wages up to $184,500.00 = $166.42; Medicare: 1.45% (+ 0.9% over $200,000) = $38.92 Maryland taxable: $66,190.02 − $3,400 − 1 × $3,200 = $59,590.02 a year Maryland state: graduated 4.75%–6.50% on $59,590.02 ÷ 26 = $108.87; local: 3.2% × $59,590.02 ÷ 26 = $73.34 Take-home: $2,769.23 − deductions $223.46 − taxes $609.20 = $1,936.57
Answer: Estimated 2026 take-home pay in Montgomery County, Maryland: $1,936.57 per biweekly paycheck ($50,350.82 a year) from $2,769.23 gross, after $221.65 federal, $205.34 FICA, $108.87 Maryland and $73.34 local tax.
Married with two children, Anne Arundel County, monthly pay
$138,000 salary paid monthly, married filing jointly, $4,400 of child credits on the W-4, 8% 401(k), $310 health premium, four exemptions.
Inputs: Pay type = Annual salary; Annual salary = $138000; Pay frequency = Monthly (12 paychecks); Filing status (W-4 Step 1c) = Married filing jointly; W-4 Step 3: dependent and other credits (per year) = $4400; W-4 Step 4(a): other income (per year) = $0; W-4 Step 4(b): deductions (per year) = $0; W-4 Step 4(c): extra withholding (per paycheck) = $0; Pre-tax 401(k) or 403(b) = 8 % of pay; Pre-tax health, dental and vision premiums (per paycheck) = $310; Maryland county of residence = Anne Arundel County (tiered); Maryland exemptions (Form MW507) = 4
Gross per paycheck: $138,000.00 ÷ 12 = $11,500.00 Federal (Pub 15-T Worksheet 1A): adjusted annual wage $110,340.00 falls in the 12% bracket → $502.40 per paycheck Social Security: 6.2% × wages up to $184,500.00 = $693.78; Medicare: 1.45% (+ 0.9% over $200,000) = $162.26 Maryland taxable: $123,240.00 − $3,400 − 4 × $3,200 = $107,040.00 a year Maryland state: graduated 4.75%–6.50% on $107,040.00 ÷ 12 = $423.70; local: tiered 2.7%–3.2%, 2.77% average × $107,040.00 ÷ 12 = $247.25 Take-home: $11,500.00 − deductions $1,230.00 − taxes $2,029.39 = $8,240.61
Answer: Estimated 2026 take-home pay in Anne Arundel County, Maryland: $8,240.61 per monthly paycheck ($98,887.32 a year) from $11,500.00 gross, after $502.40 federal, $856.04 FICA, $423.70 Maryland and $247.25 local tax.
Hourly worker in Frederick County, weekly pay
$19.50 an hour for 36 hours a week, head of household with one child, no pre-tax deductions, two exemptions.
Inputs: Pay type = Hourly wage; Hourly rate = $19.5; Hours per week = 36 hours; Pay frequency = Weekly (52 paychecks); Filing status (W-4 Step 1c) = Head of household; W-4 Step 3: dependent and other credits (per year) = $2200; W-4 Step 4(a): other income (per year) = $0; W-4 Step 4(b): deductions (per year) = $0; W-4 Step 4(c): extra withholding (per paycheck) = $0; Pre-tax 401(k) or 403(b) = 0 % of pay; Pre-tax health, dental and vision premiums (per paycheck) = $0; Maryland county of residence = Frederick County (tiered); Maryland exemptions (Form MW507) = 2
Gross per paycheck: $36,504.00 ÷ 52 = $702.00 Federal (Pub 15-T Worksheet 1A): adjusted annual wage $27,904.00 falls in the 10% bracket → $0.00 per paycheck Social Security: 6.2% × wages up to $184,500.00 = $43.52; Medicare: 1.45% (+ 0.9% over $200,000) = $10.18 Maryland taxable: $36,504.00 − $3,400 − 2 × $3,200 = $26,704.00 a year Maryland state: graduated 4.75%–6.50% on $26,704.00 ÷ 52 = $24.39; local: 2.75% × $26,704.00 ÷ 52 = $14.12 Take-home: $702.00 − deductions $0.00 − taxes $92.21 = $609.79
Answer: Estimated 2026 take-home pay in Frederick County, Maryland: $609.79 per weekly paycheck ($31,709.08 a year) from $702.00 gross, after $0.00 federal, $53.70 FICA, $24.39 Maryland and $14.12 local tax.
Edge case: high earner above the Social Security wage base
$260,000 salary paid twice a month in Baltimore City, single, no pre-tax deductions: Social Security stops at $184,500 and the 0.9% Additional Medicare Tax applies above $200,000.
Inputs: Pay type = Annual salary; Annual salary = $260000; Pay frequency = Twice a month (24 paychecks); Filing status (W-4 Step 1c) = Single or married filing separately; W-4 Step 2 box checked (two jobs or working spouse) = No; W-4 Step 3: dependent and other credits (per year) = $0; W-4 Step 4(a): other income (per year) = $0; W-4 Step 4(b): deductions (per year) = $0; W-4 Step 4(c): extra withholding (per paycheck) = $0; Pre-tax 401(k) or 403(b) = 0 % of pay; Pre-tax health, dental and vision premiums (per paycheck) = $0; Maryland county of residence = Baltimore City (3.2%); Maryland exemptions (Form MW507) = 1
Gross per paycheck: $260,000.00 ÷ 24 = $10,833.33 Federal (Pub 15-T Worksheet 1A): adjusted annual wage $251,399.92 falls in the 32% bracket → $2,271.00 per paycheck Social Security: 6.2% × wages up to $184,500.00 = $476.63; Medicare: 1.45% (+ 0.9% over $200,000) = $179.58 Maryland taxable: $259,999.92 − $3,400 − 1 × $3,200 = $253,399.92 a year Maryland state: graduated 4.75%–6.50% on $253,399.92 ÷ 24 = $542.00; local: 3.2% × $253,399.92 ÷ 24 = $337.87 Take-home: $10,833.33 − deductions $0.00 − taxes $3,807.08 = $7,026.25
Answer: Estimated 2026 take-home pay in Baltimore City, Maryland: $7,026.25 per semimonthly paycheck ($168,630.00 a year) from $10,833.33 gross, after $2,271.00 federal, $656.21 FICA, $542.00 Maryland and $337.87 local tax.
Assumptions and limitations
- This is an estimate of 2026 withholding for a Maryland resident, not tax advice. Your employer’s payroll system, rounding and year-to-date figures can make actual paychecks differ by a few dollars.
- Federal income tax uses IRS Publication 15-T (2026), Worksheet 1A and the annual percentage-method tables for a 2020-or-later Form W-4.
- Social Security is 6.2% on wages up to the 2026 wage base of $184,500 and Medicare is 1.45%, plus 0.9% Additional Medicare Tax on wages above $200,000. When these limits are crossed, the yearly total is spread evenly over all paychecks.
- Maryland withholding follows the Comptroller’s 2026 percentage method — wages minus the $3,400 standard deduction and $3,200 per MW507 exemption — with the state rate starting at 4.75% and no Maryland withholding on annual wages under $5,000.
- Local tax uses each county’s actual 2026 rate (Anne Arundel and Frederick tiers included). Employers using the printed tables round some rates up to the next table (for example 3.03% to 3.05%), so their local withholding can be slightly higher.
- Single and married-filing-separately filers use Maryland’s single schedule; married filing jointly and head of household use the joint schedule. Pre-tax 401(k) and health premiums reduce both federal and Maryland taxable wages.
- Nonresident, out-of-state, supplemental (bonus) pay, Roth or after-tax deductions, pre-2020 W-4s, MW507 additional withholding and employer taxes are not modeled.
Frequently asked questions
How much does Maryland take out of your paycheck?
For most workers Maryland withholds 4.75% state tax plus a county or Baltimore City rate of 2.25% to 3.30%, after subtracting a $3,400 standard deduction and $3,200 per exemption. On a $60,000 salary in a 3.2% county that is about 7.1% of gross pay. Federal tax, Social Security and Medicare come out on top of that.
How do I calculate my paycheck manually?
Divide yearly pay by the number of paychecks, subtract pre-tax deductions, then take out federal withholding from the Pub 15-T tables, 6.2% Social Security, 1.45% Medicare, and Maryland state plus local tax on your annual taxable wages divided by the number of paychecks. The worked example on this page shows each step.
Which Maryland county has the highest local income tax?
For 2026 the top flat rate is 3.30% in Dorchester and Kent counties, and Anne Arundel and Frederick reach 3.20% at their highest tier. Worcester has the lowest at 2.25%. Your county of residence on Form MW507, not where you work, sets the rate.
Did Maryland raise income taxes for 2026?
Yes. Legislation from the 2025 session added two top state brackets, 6.25% and 6.50%, for taxable income above $500,000 and $1,000,000 for single filers ($600,000 and $1,200,000 joint) and changed the standard deduction to a flat amount, which is $3,400 for 2026 withholding.
Does a 401(k) contribution lower my Maryland tax?
Yes. Traditional pre-tax 401(k) and 403(b) deferrals reduce the wages used for federal and Maryland income tax, but not for Social Security and Medicare. Section 125 health premiums reduce all of them.
How many exemptions should I claim on Form MW507?
Usually one for yourself, one for a spouse who does not claim their own, and one per dependent, with fewer allowed once your income passes $100,000. Each exemption reduces your yearly Maryland taxable wages by $3,200 for withholding. Form MW507 has the worksheet.
Why is my first paycheck different from this estimate?
Payroll systems round at each step, may use the printed Maryland tables instead of exact county rates, and track year-to-date wages for the Social Security cap. Bonuses, overtime and changes in benefits also change individual paychecks.
Sources
- Publication 15-T (2026), Federal Income Tax Withholding Methods — Internal Revenue Service. Checked October 10, 2026.
- Topic no. 751, Social Security and Medicare withholding rates — Internal Revenue Service. Checked October 10, 2026.
- Topic no. 560, Additional Medicare Tax — Internal Revenue Service. Checked October 10, 2026.
- Maryland Withholding Tax Facts, January 2026 – December 2026 — Comptroller of Maryland. Checked October 10, 2026.
- 2026 Maryland Employer Withholding Guide — Comptroller of Maryland. Checked October 10, 2026.
- 2026 Maryland State and Local Income Tax Withholding Information — Comptroller of Maryland, Central Payroll Bureau. Checked October 10, 2026.