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Maryland Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | Tax-Gen. Art. 10-102, et seq. |
| Who is Required to File | Residents and nonresidents on taxable net income. Partnerships are not taxed. |
| Rate | First $1,000, 2%; Second $1,000, 3%; Third $1,000, 4%; Over $3,000, 5% |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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