Maryland tax burden — broken down.
Maryland’s combined tax burden (income + property + sales) lands at 12.84% on our composite — ranking #15 of 51 jurisdictions. The top marginal individual income tax rate is 5.75%.
Maryland burden, broken into 3 components
| Component | Maryland rate | National median |
|---|---|---|
| Top marginal income | 5.75% | ~5.30% |
| Effective property | 1.09% | ~1.07% |
| State sales tax | 6.00% | ~5.50% |
| Combined composite | 12.84% | ~11.87% |
National medians from CalcFi’s 51-state composite. Top marginal is the headline single-filer rate, NOT the effective rate most households actually pay.
Retirement + Social Security in Maryland
Maryland taxes most retirement income (pensions, IRA / 401(k) distributions). Social Security benefits are NOT taxed by Maryland. Federal taxation of these income sources is unchanged regardless of state.
How Maryland compares
Of all 51 US jurisdictions ranked by combined burden composite, Maryland sits at #15. That places Maryland in the middle of the pack — burden is moderate without being a particular outlier in either direction. For the live cross-state heat map, see the interactive tax burden map.
Maryland metros — local tax overlay
State rates are uniform across Maryland— but local income, property, and sales taxes vary. Click any metro to run the full income tax calculator pre-populated with that city’s local layer.
- Baltimoreproperty 1.09% · pop 2.9Mmedian $71,000 →
- Frederickproperty 1.00% · pop 0.3Mmedian $88,500 →
More Maryland metros coming as we expand city coverage.
Maryland tax — common questions
What is the Maryland top marginal income tax rate in 2025?
Maryland's top marginal individual income tax rate is 5.75% on the highest bracket.
What is the Maryland effective property tax rate?
Maryland's statewide effective property tax rate is 1.09% of home value (annual). On a $400,000 home that's roughly $4,360/yr. Local variation can be ±0.5pp.
Does Maryland tax retirement income or Social Security?
Maryland taxes most retirement income, and does NOT tax Social Security benefits.
Are there any Maryland-specific tax quirks I should know about?
Maryland has BOTH an estate tax ($5M exemption) AND inheritance tax (10% on non-lineal heirs) — the only US state with both simultaneously.
Reviewed by CalcFi Editorial · Source: Tax Foundation State Individual Income Tax Rates (Jan 2025). Last verified 2026-04-19. Methodology at /about/editorial.