Methodology
This page shows the exact math behind the Maryland salary calculator. Every formula, rate and limit the engine uses is listed here, with its source. If you find a gap between this page and the calculator, this page is the one to trust, and the calculator has a bug we want to hear about.
The order of the math
The engine works on annual figures, then divides by your pay periods. It rounds to cents only when it prints a number. The order is:
- Gross pay. Salary as entered. For hourly workers: rate times hours times weeks, plus overtime hours at 1.5 times the rate.
- Pre-tax deductions. Each row is annualized. A per-check amount is multiplied by your pay periods. A percent row takes that share of gross pay.
- Federal income tax. Taxable income equals gross minus pre-tax deductions, plus other income (W-4 Step 4a), minus extra deductions (Step 4b), minus the standard deduction for your filing status. The 2026 brackets then apply. Child credits subtract $2,200 per child under 17 and $500 per other dependent, with the result floored at zero. Extra withholding from Step 4c is added at the end. If the Step 2 box is checked, the engine halves the standard deduction and every bracket width, as the paper W-4 worksheet does.
- FICA. Social Security is 6.2 percent of FICA wages up to $184,500. Medicare is 1.45 percent of FICA wages, plus 0.9 percent on wages over $200,000. FICA wages exclude health, dental, vision, HSA, FSA and commuter money paid pre-tax. A 401(k) does not reduce FICA wages.
- Maryland state tax. State wages equal gross minus all pre-tax deductions. Taxable income subtracts the state standard deduction ($3,350 single group, $6,700 joint group) and your exemptions. Each exemption is worth $3,200, $1,600, $800 or $0 based on the income tiers below. The 10 state brackets then apply.
- County tax. Your local rate applies to the same Maryland taxable income. Flat counties use one rate. Anne Arundel and Frederick pick the rate from their graduated tables by taxable income and filing group, then apply it to the whole amount, which is the Comptroller withholding method. Nonresidents pay 2.25 percent instead of a county rate, unless the reciprocity box applies.
- Take home pay. Gross minus federal tax, Social Security, Medicare, state tax, county tax, pre-tax deductions and post-tax deductions.
Federal data for 2026
Source: IRS Revenue Procedure 2025-32 and the Social Security Administration wage base notice.
| Item | Single | MFJ | HOH | MFS |
|---|---|---|---|---|
| Standard deduction | $16,100 | $32,200 | $24,150 | $16,100 |
| 10% up to | $12,400 | $24,800 | $17,700 | $12,400 |
| 12% up to | $50,400 | $100,800 | $67,450 | $50,400 |
| 22% up to | $105,700 | $211,400 | $105,700 | $105,700 |
| 24% up to | $201,775 | $403,550 | $201,750 | $201,775 |
| 32% up to | $256,200 | $512,450 | $256,200 | $256,200 |
| 35% up to | $640,600 | $768,700 | $640,600 | $384,350 |
| 37% above | $640,600 | $768,700 | $640,600 | $384,350 |
Social Security wage base: $184,500. Additional Medicare withholding threshold: $200,000. 2026 limits used in warnings: 401(k) $24,500, HSA $4,400 self-only and $8,750 family, health FSA $3,400.
Maryland data for 2026
Source: Comptroller of Maryland 2026 withholding memo dated February 4, 2026, and the Comptroller 2025 tax alert. State brackets:
| Rate | Single group up to | Joint group up to |
|---|---|---|
| 2.00% | $1,000 | $1,000 |
| 3.00% | $2,000 | $2,000 |
| 4.00% | $3,000 | $3,000 |
| 4.75% | $100,000 | $150,000 |
| 5.00% | $125,000 | $175,000 |
| 5.25% | $150,000 | $225,000 |
| 5.50% | $250,000 | $300,000 |
| 5.75% | $500,000 | $600,000 |
| 6.25% | $1,000,000 | $1,200,000 |
| 6.50% | Above | Above |
The single group covers single filers, married filing separately and dependents. The joint group covers married filing jointly, head of household and qualifying surviving spouse. Exemption values phase out by federal adjusted gross income: single group $3,200 to $100,000, $1,600 to $125,000, $800 to $150,000, then $0. Joint group: $3,200 to $150,000, $1,600 to $175,000, $800 to $200,000, then $0.
Local rates: Allegany 3.20, Baltimore City 3.20, Baltimore County 3.20, Calvert 3.20, Caroline 3.20, Carroll 3.03, Cecil 2.74, Charles 3.03, Dorchester 3.30, Garrett 2.65, Harford 3.06, Howard 3.20, Kent 3.30, Montgomery 3.20, Prince George's 3.20, Queen Anne's 3.20, St. Mary's 3.20, Somerset 3.20, Talbot 2.40, Washington 2.95, Wicomico 3.20, Worcester 2.25. Anne Arundel and Frederick use the graduated tables shown on the homepage county section.
Known limitations
- The federal figure is an annual estimate in the style of IRS Publication 15-T. Real payroll uses per-check tables, so a single paycheck can differ by a few dollars.
- The engine does not itemize deductions. It uses the standard deduction only.
- It does not claim the Maryland earned income credit, the pension exclusion, or any county level credit.
- It models one job for the full year. Mid-year starts, job changes and unpaid leave are out of scope.
- Residence is Maryland or nonresident Maryland work only. Other states are not covered.
- The 2 percent Maryland capital gains surtax over $350,000 of federal income is not modeled. Bonuses are taxed as wages here; the 22 percent supplemental withholding rate is explained in text, not applied as a separate mode.
Sources
- IRS Revenue Procedure 2025-32
- IRS, tax inflation adjustments for tax year 2026
- Social Security Administration, contribution and benefit base
- Comptroller of Maryland, 2026 withholding memo
- Comptroller of Maryland, Withholding Tax Facts 2026 (Form MW507 guidance)
- Maryland Department of Labor, FAMLI
- U.S. Census Bureau, American Community Survey
Changelog
| Date | Change |
|---|---|
| 2026-10-10 | Initial 2026 data. Federal brackets and deductions from Rev. Proc. 2025-32. Maryland brackets, exemption tiers and all 24 local rates from the Comptroller 2026 withholding memo and 2025 tax alert. |
Questions about the math? Reach us through the contact page, or go back to the take home pay calculator and test a figure yourself.