Baltimore City Income Tax Calculator 2026 — 3.2% Local + MD State
Calculate 2026 Baltimore City local income tax (3.2%) plus Maryland state tax (2%–5.75%). Compare Baltimore vs Montgomery, Howard, Anne Arundel and other MD counties.
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= $7,083 / month Quick income:
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Total Tax (Federal + MD + Local)
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Federal Income Tax
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Maryland State Tax
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Baltimore City / Local Tax
Tax Breakdown — Baltimore City 2026
How Baltimore City Income Tax Works
Baltimore City residents pay a 3.2% local income tax on top of Maryland's state income tax. Both are calculated on Maryland taxable income, which is gross income minus Maryland's standard deduction and personal exemptions.
2026 Formula
Maryland Standard Deduction: 15% of income, min $1,700 / max $2,500 (single); min $3,400 / max $5,000 (joint)
MD Taxable Income = Gross Income − Standard Deduction − Personal Exemption ($3,200)
Maryland State Tax: 2%–5.75% progressive brackets
Baltimore City Local Tax: MD Taxable Income × 3.2%
Federal Tax: Standard deduction $16,100 (single) / $32,200 (MFJ) — 2026 rates
MD Taxable Income = Gross Income − Standard Deduction − Personal Exemption ($3,200)
Maryland State Tax: 2%–5.75% progressive brackets
Baltimore City Local Tax: MD Taxable Income × 3.2%
Federal Tax: Standard deduction $16,100 (single) / $32,200 (MFJ) — 2026 rates
Example: $85,000 Single Filer in Baltimore City
MD standard deduction: 15% of $85,000 = $12,750 → capped at $2,500
MD personal exemption: $3,200 (reduced at $100K)
MD taxable income: $85,000 − $2,500 − $3,200 = $79,300
MD state tax: approx. $4,110
Baltimore City local tax: $79,300 × 3.2% = approx. $2,538
Federal tax: approx. $10,290 (after $16,100 standard deduction)
Total combined: approx. $16,938
MD personal exemption: $3,200 (reduced at $100K)
MD taxable income: $85,000 − $2,500 − $3,200 = $79,300
MD state tax: approx. $4,110
Baltimore City local tax: $79,300 × 3.2% = approx. $2,538
Federal tax: approx. $10,290 (after $16,100 standard deduction)
Total combined: approx. $16,938
Extended
Maryland County Tax Comparison
See how Baltimore City's 3.2% local tax compares to every major Maryland county
Compare how local tax rates across major Maryland jurisdictions affect your total state + local tax bill on the same income.
| Jurisdiction | Local Rate | State Tax | Local Tax | Total MD Burden |
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State tax is identical for all MD residents on the same income. Only the local rate differs. All amounts calculated on your income above.
Frequently Asked Questions
What is Baltimore City's local income tax rate?
Baltimore City charges a local income tax of 3.2% — the highest local rate in Maryland. This is applied to your Maryland taxable income (after Maryland standard deduction and exemptions), on top of the Maryland state income tax of 2%–5.75%. So Baltimore City residents effectively pay state + local combined rates ranging from roughly 5.2% to 8.95% on top of federal taxes.
How does Maryland state income tax work?
Maryland uses 8 progressive brackets from 2% (on the first $1,000 for single filers) up to 5.75% (on income above $300,000 for single filers). The standard deduction is 15% of gross income, with a minimum of $1,700 and a maximum of $2,500 for single filers ($3,400 minimum, $5,000 maximum for joint filers). Personal exemption is $3,200 per person ($800 if income exceeds $100,000).
Do other Maryland counties have the same local income tax as Baltimore City?
No. Local rates vary across Maryland's 23 counties and Baltimore City. Baltimore City has the highest rate at 3.2%. Montgomery, Prince George's, and Howard counties also charge 3.2%. Anne Arundel County charges 2.81%. Carroll County charges 3.03%. Frederick County charges 2.96%. The lowest rates are in Worcester County at 1.25%. These local taxes are collected along with Maryland state tax on your return.
Can I deduct Baltimore City local income tax on my federal return?
Yes, if you itemize deductions on Schedule A, you can deduct state and local taxes (SALT) — including Maryland state income tax and Baltimore City local income tax — up to a combined cap of $10,000 ($5,000 if married filing separately) under current law through 2025. Under the OBBBA extension for 2026, the SALT cap remains $10,000 for most filers. The deduction includes property taxes, so many Baltimore homeowners bump against this cap.
What is the total combined tax rate for a Baltimore City resident?
A Baltimore City resident pays: federal income tax (10%–37%), Maryland state income tax (2%–5.75%), and Baltimore City local income tax (3.2%). At the highest levels, the combined Maryland + Baltimore marginal rate is 5.75% + 3.2% = 8.95%, plus the 37% federal bracket = a combined marginal rate of 45.95% (before SALT deduction). Most middle-income earners face combined effective rates of 25%–35% all-in.