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Statutes Text

Article - Tax - General




§10–105.

    (a)    (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)    The State income tax rate for a corporation is 8.25% of Maryland taxable income.

    (c)    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)    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.