Nonresidents are subject to a special tax rate of 2.25%, in addition to the state income tax rate.
Tax Information for Individual Income Taxįor tax year 2021, Maryland's personal tax rates begin at 2% on the first $1000 of taxable income and increase up to a maximum of 5.75% on incomes exceeding $250,000 (or $300,000 for taxpayers filing jointly, heads of household, or qualifying widow(ers).