Maryland Paycheck Calculator

How progressive state rates and local county taxes shape your Maryland paycheck

Evaluating a job offer or a promotion in Maryland requires looking past the gross annual salary. In the Free State, your paycheck is subject to a multi-tiered withholding matrix: standard federal taxes, FICA (for Social Security and Medicare), a graduated state income tax (ranging from 2.0% to 6.5%), and county-level local taxes that average 3.2% of your taxable income.

Let's trace a standard baseline. If you earn an annual gross salary of $91,000 as a single taxpayer with no pre-tax contributions, your combined Maryland state and county income taxes will total $6,601.65. After federal taxes and FICA are deducted, you will take home $66,246.85 in net annual income.

Assuming a typical bi-weekly schedule—which yields 26 paychecks in a year—this translates to a deposit of approximately $2,547.96 every other week. You can use our tool above to compute your specific earnings, or read on to explore how the state's multi-layered tax structure impacts your net wages.

Calculating net income on a $91,000 salary

To see how paycheck deductions flow in a real scenario, let's look at an example. Imagine you make $91,000 a year, get paid bi-weekly, and file as a single taxpayer with standard deductions and no pre-tax savings.

Figure 1: Maryland tax planning guide showing state brackets, standard deductions, and personal exemption allowances.

A detailed walkthrough of a $102,000 salary

Let's examine how voluntary deductions impact your paycheck withholding. Suppose you earn a gross salary of $102,000 a year, file as single, and are paid bi-weekly. You contribute 6% of your gross wages to a pre-tax 401(k) ($235.38 per paycheck) and pay $100.00 per period for medical premiums.

Applying these figures yields the following bi-weekly paycheck calculations:

• Gross Period Pay: $3,923.08
• Social Security (6.2% of FICA base): $237.03
• Medicare (1.45% of FICA base): $55.43
• Maryland State & Local Tax (progressive brackets + 3.2% local): $260.88 (based on annualized taxable income of $85,980.20)
• Federal Income Tax (FIT): $449.68
• Total Deductions: $1,338.40 (this includes taxes plus your retirement and health contributions)
• Net Pay (Take-Home Check): $2,584.68

Figure 2: Maryland typical paycheck stub breakdown highlighting federal, FICA, state progressive, and local county tax distributions.

How the personal exemption phase-out affects middle and high earners

Maryland allows taxpayers to subtract both a standard deduction and a personal exemption from their Adjusted Gross Income (AGI). For the 2026 tax year, the standard deduction is $4,100 for single filers.

The personal exemption starts at a base amount of $3,200 per filer. However, Maryland phases out this exemption based on your Federal Adjusted Gross Income (FAGI). For a single taxpayer, if your FAGI exceeds $100,000, your personal exemption phases down:

• $100,000 or less: $3,200 personal exemption
• $100,001 to $125,000: $1,600 personal exemption
• $125,001 to $150,000: $800 personal exemption
• Over $150,000: Exemption is eliminated entirely ($0)

In our $102,000 example, because the annualized taxable wages are $93,280.20, the filer gets the full $3,200 exemption. If they were to cross the $100,000 limit, the exemption would cut in half to $1,600, increasing state taxable income.

Why Maryland check stubs are free of disability or family leave deductions

Unlike other mid-Atlantic states that mandate worker-funded deductions on your pay stub for Paid Family and Medical Leave (PFML) or State Disability Insurance (SDI), Maryland does not levy worker-paid payroll taxes for disability or family leave.

Maryland State Unemployment Insurance (SUI) is also funded completely by employers. Your paycheck will show zero deductions for state unemployment. If you live or work in a state with no income tax at all, such as Florida, you will see even fewer withholdings on your paycheck.

Comparing the Free State tax structure to Virginia and Delaware

Maryland's graduated state tax rate (2.0% to 6.50%) and local county taxes (2.25% to 3.30%) make its overall tax burden slightly higher than some neighboring jurisdictions. For example, Virginia uses progressive brackets up to 5.75% and does not charge local county income taxes. Delaware levies brackets up to 6.6% with no local taxes.

For official tax instructions, county rate lists, and guidelines, visit the Maryland Comptroller's Office website.