Each local income tax percentage rate in the calculation associated with a jurisdiction listed at right either matches or closely approximates the listed local tax rate for that jurisdiction, without going below the actual tax rate.

The only rate change for 2011 was Baltimore City which increased their local rate to .0320. All other rates have stayed the same as 2010.

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.