2018 Maryland Code
Tax - General
Title 10 - Income Tax
Subtitle 1 - Definitions; General Provisions
§ 10-105. State income tax rates
(a) Individual. --
(1) For an individual other than an individual described in paragraph (2) of this subsection, the State income tax rate is:
(i) 2% of Maryland taxable income of $ 1 through $ 1,000;
(ii) 3% of Maryland taxable income of $ 1,001 through $ 2,000;
(iii) 4% of Maryland taxable income of $ 2,001 through $ 3,000;
(iv) 4.75% of Maryland taxable income of $ 3,001 through $ 100,000;
(v) 5% of Maryland taxable income of $ 100,001 through $ 125,000;
(vi) 5.25% of Maryland taxable income of $ 125,001 through $ 150,000;
(vii) 5.5% of Maryland taxable income of $ 150,001 through $ 250,000; and
(viii) 5.75% of Maryland taxable income in excess of $ 250,000.
(2) For spouses filing a joint return or for a surviving spouse or head of household as defined in § 2 of the Internal Revenue Code, the State income tax rate is:
(i) 2% of Maryland taxable income of $ 1 through $ 1,000;
(ii) 3% of Maryland taxable income of $ 1,001 through $ 2,000;
(iii) 4% of Maryland taxable income of $ 2,001 through $ 3,000;
(iv) 4.75% of Maryland taxable income of $ 3,001 through $ 150,000;
(v) 5% of Maryland taxable income of $ 150,001 through $ 175,000;
(vi) 5.25% of Maryland taxable income of $ 175,001 through $ 225,000;
(vii) 5.5% of Maryland taxable income of $ 225,001 through $ 300,000; and
(viii) 5.75% of Maryland taxable income in excess of $ 300,000.
(b) Corporation. -- The State income tax rate for a corporation is 8.25% of Maryland taxable income.
(c) Married persons filing joint returns. -- For a married couple filing a joint income tax return, the rates specified in subsection (a) of this section apply to the joint Maryland taxable income of the married couple.
(d) Nonresidents. -- For a nonresident:
(1) the rates specified in subsection (a) of this section apply to the nonresident's Maryland taxable income, calculated without regard to the subtractions under § 10-210(b), (e), and (f) of this title; and
(2) the State income tax imposed equals the result obtained under item (1) of this subsection multiplied times a fraction:
(i) the numerator of which is the nonresident's Maryland taxable income, calculated with the subtractions under § 10-210(b), (e), and (f) of this title; and
(ii) the denominator of which is the nonresident's Maryland taxable income, calculated without regard to the subtractions under § 10-210(b), (e), and (f) of this title.
