2026 Maryland Income Tax Brackets & Rates
Maryland taxes a single filer's taxable income at 10 rates for tax year 2026, from 2% on the first $1,000 to 6.5% above $1,000,000. These figures are provisional, last checked 2026-02-24.
Federal and state tax brackets, capital gains rates, and corporate tax rates for Maryland in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | No limit | 37.00% |
Maryland State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $1,000 | 2.00% |
| $1,000 | $2,000 | 3.00% |
| $2,000 | $3,000 | 4.00% |
| $3,000 | $100,000 | 4.75% |
| $100,000 | $125,000 | 5.00% |
| $125,000 | $150,000 | 5.25% |
| $150,000 | $250,000 | 5.50% |
| $250,000 | $500,000 | 5.75% |
| $500,000 | $1,000,000 | 6.25% |
| $1,000,000 | No limit | 6.50% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | No limit | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 8.25%
- Federal Standard Deduction (Single)
- $16,100
Common questions
- Does Maryland have an income tax in 2026?
- Yes. Maryland taxes a single filer's taxable income at 10 rates for tax year 2026, from 2% on the first $1,000 to 6.5% above $1,000,000.
- What is the top Maryland income tax rate for 2026?
- 6.5%, on a single filer's taxable income above $1,000,000.
- Are the 2026 Maryland income tax figures final?
- Not yet. They are provisional, last checked 2026-02-24, and will be confirmed against the final published schedule.
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Maryland — 2026
ProvisionalValues verified2026 state values currently carry forward 2025 structures/rates unless separately updated.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Personal exemptionNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Official Comptroller 'Maryland Withholding Tax Facts, January 2026 - December 2026' (COM RAD 098, rev. 12/25), Tax Rate Schedule I
- Tax Alert Changes To Standard And Itemized Deductions And To State And…marylandcomptroller.govTier 1 · Primary authority
Cited for Capital gains · confirmed
States the surtax applies to 'tax years beginning after December 31, 2024' with no sunset, so it continues into TY2026 absent a repeal
- Tax Alert Changes To Tax Year 2026 Pass Through Entity Estimated…marylandcomptroller.govTier 1 · Primary authority
Cited for Corporate rate · confirmed
The Comptroller's most recent 2026-related tax alert addresses only PTE estimated-payment mechanics, not a corporate rate change, consistent with no rate change having been enacted
Cited for Standard deduction · confirmed
Official 2026 Employer Withholding Guide percentage-method tables: '*The standard Deduction is $3,400,' annual figure $3,400.00 in the payroll-period table
How we rate sources — tiers are derived from what published the document, not from our confidence in it.