State Reference · Tax Year 2026
Maryland (MD)
Graduated up to 5.75% + local 2.25%–3.20%
Comptroller of Maryland · Main form: Form 502 · Due April 15, 2027
Rates & brackets
Top rate5.75% state + county rate
Standard deduction15% of AGI within min/max caps (~$2,550–$4,850 approx.)
Personal / dependent$3,200 personal exemption (phased out high income)
Filing logistics
Main formForm 502
Filing dueApril 15, 2027
E-file portaliFile
AgencyComptroller of Maryland
Major credits
- MD EITC (up to 45% federal)
- Poverty Level Credit
- Child & Dependent Care credit
Sales & property tax
Sales tax6% state (no local)
Property taxHomestead Tax Credit caps annual assessment growth
Preparer notes
- Local income tax withheld/paid based on county of residence on 12/31.
- Married clients can file combined separately on same return — often reduces tax vs MFJ.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.