Jurisdiction detail
Maryland tax guide
A seeded subnational profile for Maryland, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Comptroller of Maryland
Overview
Maryland is the only state that imposes both estate tax and inheritance tax. County-level income taxes are administered with the state return and add materially to total rates.
Individual income tax
Maryland's progressive state rate tops at 5.75 percent; counties add 2.25 to 3.20 percent local income tax.
Type: progressive
Business tax
Maryland corporate income tax at 8.25 percent.
Reference rate: 8.25%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 6%
No local sales tax additions.
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit Comptroller of MarylandPrimary sources
- Comptroller of MarylandVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.