The current local income tax percentage rates range between 1.25 percent and 3.2 percent. To find the proper calculation, click on the jurisdiction where the employee lives.

For employees who are not residents of Maryland, use the Nonresident link which does not include local tax. However, the calculation provides for the special nonresident tax, which is calculated using the lowest local tax rate in effect for the tax year.

For employees who are residents of Maryland, but are working in Delaware or other nonreciprocal states, use the link labeled Del. The calculation for the Del link includes the local tax and credit for income taxes paid to another state.

For more information, contact Taxpayer Service.