Maryland paychecks in 2026: what changed
Maryland's 2026 withholding reflects tax changes passed in 2025. Here is what applies this year.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- Top rates: 6.25% above $500,000 and 6.5% above $1,000,000 (single), in place since tax year 2025.
- Standard deduction: a flat amount instead of a percentage of income; withholding uses $3,400 a year.
- County rates: counties may now charge up to 3.3%; 2026 rates run from 2.25% to 3.3%.
- FAMLI: paid family and medical leave deductions start January 1, 2027, not in 2026.
- Minimum wage: still $15.00.
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Work out your 2026 Maryland paycheck →
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- Comptroller of Maryland — 2026 Maryland Employer Withholding Guide — percentage method: $3,400 standard deduction, $3,200 per exemption, rate tables ignore rates below 4.75%, no withholding under $5,000 a year, 1 exemption if no MW507, Anne Arundel and Frederick rates
- Comptroller of Maryland — 2026 percentage method table, 3.20 percent local income tax — 7.95% … 9.70% tables for every pay period
- Comptroller of Maryland — Withholding Tax Facts, January 2026 — 2026 local income tax rates for all 24 jurisdictions; 2.25% nonresident rate; $3,200 exemption
- Comptroller of Maryland — Online Withholding Calculator (2026) — confirms each county's 2026 rate and Frederick's whole-income rate
- Comptroller of Maryland — Tax alert: changes from the 2025 legislative session — new 6.25% and 6.5% brackets from tax year 2025; standard deduction $3,350 / $6,700; local rates up to 3.30% from 2026
- Comptroller of Maryland — Form MW507 (2026) — exemptions, rate boxes, additional withholding, reciprocity exemptions, worksheet above $100,000 / $150,000
- Maryland FAMLI — Make contributions — employee contributions through payroll start January 2027; 0.9% split 0.45% / 0.45%
- Maryland Department of Labor — Deductions for unemployment and workers' compensation — no part of wages may be deducted for unemployment insurance
- Maryland Department of Labor — Maryland Minimum Wage and Overtime Law
- Maryland Manual — Maryland at a glance: wages — $13.25 → $15.00 on January 1, 2024 (Fair Wage Act of 2023)
- Maryland Department of Labor — Frequency of pay — at least every two weeks or twice a month; executive, administrative and professional employees may be paid less often
- Maryland Department of Labor — Termination pay — final wages on or before the day they would have been paid
- Maryland Department of Labor — Wage issues: having problems with your pay? — claim form to the Employment Standards Service