Use this calculator to estimate your net pay after federal, state, and local taxes, as well as common deductions, for employees in Maryland. This tool provides an estimate and should not be considered tax advice.
Weekly
Bi-Weekly
Semi-Monthly
Monthly
Federal Withholding
Single
Married Filing Jointly
Maryland State Withholding
Single
Married Filing Jointly
Deductions
Understanding Your Maryland Paycheck
Navigating your paycheck can sometimes feel complex, especially with various taxes and deductions. For Maryland residents, understanding how federal, state, and local taxes impact your take-home pay is crucial. This guide breaks down the key components of your Maryland payroll.
Gross Pay vs. Net Pay
Your Gross Pay is the total amount of money you earn before any taxes or deductions are taken out. This is typically your hourly wage multiplied by hours worked, or your salary for the pay period. Your Net Pay, also known as your take-home pay, is the amount you receive after all deductions have been subtracted from your gross pay.
Federal Taxes
The federal government levies two primary types of taxes on your income:
Federal Income Tax: This is a progressive tax, meaning higher earners pay a larger percentage of their income in taxes. The amount withheld from your paycheck depends on your gross pay, filing status (e.g., Single, Married Filing Jointly), and the number of allowances you claim on your W-4 form. Allowances reduce the amount of income subject to withholding.
FICA Taxes (Social Security and Medicare): These are mandatory contributions that fund Social Security (retirement, disability, and survivor benefits) and Medicare (health insurance for the elderly and disabled).
Social Security: Employees contribute 6.2% of their wages up to an annual wage base limit (e.g., $168,600 for 2024).
Medicare: Employees contribute 1.45% of all wages, with no income limit. An additional 0.9% Medicare tax applies to wages over certain thresholds ($200,000 for single filers, $250,000 for married filing jointly).
Maryland State Income Tax
Maryland has its own progressive income tax system, separate from federal taxes. The tax rate varies based on your income level, with higher earners paying a higher percentage. Similar to federal taxes, the amount withheld depends on your gross pay, filing status, and the number of allowances claimed on your Maryland Form MW507.
Maryland also offers personal exemptions (allowances) that reduce your taxable income for state purposes. The state tax brackets are applied to your income after these exemptions and any pre-tax deductions.
Maryland County Income Tax
In addition to state income tax, most Maryland counties (and Baltimore City) levy a local income tax, often referred to as "piggyback tax." This tax is a percentage of your state taxable income and is collected by the state, then distributed to the counties. The rates vary significantly by county, typically ranging from 2.25% to 3.20%. It's important to know your specific county's rate to accurately estimate your net pay.
Deductions
Deductions reduce your gross pay before taxes are calculated, or are taken out after taxes. They fall into two main categories:
Pre-Tax Deductions: These are deductions taken from your gross pay before federal, state, and FICA taxes are calculated. Common examples include contributions to a 401(k) or 403(b) retirement plan, health insurance premiums, and Flexible Spending Account (FSA) contributions. Pre-tax deductions lower your taxable income, resulting in less tax withheld.
Post-Tax Deductions: These deductions are taken out of your pay after all applicable taxes have been calculated and withheld. Examples include Roth 401(k) contributions, union dues, garnishments, and some types of life insurance premiums. Post-tax deductions do not reduce your taxable income.
By understanding these components, you can better interpret your Maryland paycheck and plan your finances effectively.
function calculatePayroll() {
// Input values
var grossPay = parseFloat(document.getElementById("grossPay").value);
var payFrequency = parseInt(document.getElementById("payFrequency").value);
var federalFilingStatus = document.getElementById("federalFilingStatus").value;
var federalAllowances = parseInt(document.getElementById("federalAllowances").value);
var stateFilingStatus = document.getElementById("stateFilingStatus").value;
var stateAllowances = parseInt(document.getElementById("stateAllowances").value);
var countyTaxRate = parseFloat(document.getElementById("countyTaxRate").value);
var preTaxDeductions = parseFloat(document.getElementById("preTaxDeductions").value);
var postTaxDeductions = parseFloat(document.getElementById("postTaxDeductions").value);
// Validate inputs
if (isNaN(grossPay) || grossPay < 0) {
document.getElementById("result").innerHTML = "Please enter a valid Gross Pay.";
return;
}
if (isNaN(federalAllowances) || federalAllowances < 0) {
document.getElementById("result").innerHTML = "Please enter valid Federal Allowances.";
return;
}
if (isNaN(stateAllowances) || stateAllowances < 0) {
document.getElementById("result").innerHTML = "Please enter valid Maryland Allowances.";
return;
}
if (isNaN(countyTaxRate) || countyTaxRate < 0) {
document.getElementById("result").innerHTML = "Please enter a valid County Tax Rate.";
return;
}
if (isNaN(preTaxDeductions) || preTaxDeductions < 0) {
document.getElementById("result").innerHTML = "Please enter valid Pre-Tax Deductions.";
return;
}
if (isNaN(postTaxDeductions) || postTaxDeductions < 0) {
document.getElementById("result").innerHTML = "Please enter valid Post-Tax Deductions.";
return;
}
// Annualize gross pay and deductions for tax calculations
var annualGrossPay = grossPay * payFrequency;
var annualPreTaxDeductions = preTaxDeductions * payFrequency;
// Taxable income for federal and state calculations (after pre-tax deductions)
var annualTaxableIncomeBeforeExemptions = annualGrossPay – annualPreTaxDeductions;
if (annualTaxableIncomeBeforeExemptions < 0) annualTaxableIncomeBeforeExemptions = 0; // Cannot be negative
// — FICA Taxes (2024 Rates) —
var socialSecurityRate = 0.062;
var medicareRate = 0.0145;
var socialSecurityWageBase = 168600; // 2024 limit
var socialSecurityTax = 0;
if (annualGrossPay <= socialSecurityWageBase) {
socialSecurityTax = annualGrossPay * socialSecurityRate;
} else {
socialSecurityTax = socialSecurityWageBase * socialSecurityRate;
}
var medicareTax = annualGrossPay * medicareRate;
var totalFicaTax = socialSecurityTax + medicareTax;
var ficaTaxPerPeriod = totalFicaTax / payFrequency;
// — Federal Income Tax (Simplified 2024 Withholding) —
// This is a simplified approximation. Actual withholding uses IRS Publication 15-T tables.
// We'll use a simplified standard deduction and allowance value for calculation.
var federalStandardDeductionAnnual;
var federalAllowanceValueAnnual = 4700; // Approximate value per allowance for 2024 withholding
if (federalFilingStatus === "single") {
federalStandardDeductionAnnual = 14600;
} else { // married
federalStandardDeductionAnnual = 29200;
}
var federalTaxableIncomeAnnual = annualTaxableIncomeBeforeExemptions – federalStandardDeductionAnnual – (federalAllowances * federalAllowanceValueAnnual);
if (federalTaxableIncomeAnnual < 0) federalTaxableIncomeAnnual = 0;
var federalIncomeTaxAnnual = 0;
// Simplified Federal Tax Brackets (2024)
if (federalFilingStatus === "single") {
if (federalTaxableIncomeAnnual <= 11600) {
federalIncomeTaxAnnual = federalTaxableIncomeAnnual * 0.10;
} else if (federalTaxableIncomeAnnual <= 47150) {
federalIncomeTaxAnnual = (11600 * 0.10) + ((federalTaxableIncomeAnnual – 11600) * 0.12);
} else if (federalTaxableIncomeAnnual <= 100525) {
federalIncomeTaxAnnual = (11600 * 0.10) + (35550 * 0.12) + ((federalTaxableIncomeAnnual – 47150) * 0.22);
} else if (federalTaxableIncomeAnnual <= 191950) {
federalIncomeTaxAnnual = (11600 * 0.10) + (35550 * 0.12) + (53375 * 0.22) + ((federalTaxableIncomeAnnual – 100525) * 0.24);
} else { // Simplified for higher brackets
federalIncomeTaxAnnual = (11600 * 0.10) + (35550 * 0.12) + (53375 * 0.22) + (91425 * 0.24) + ((federalTaxableIncomeAnnual – 191950) * 0.32);
}
} else { // married
if (federalTaxableIncomeAnnual <= 23200) {
federalIncomeTaxAnnual = federalTaxableIncomeAnnual * 0.10;
} else if (federalTaxableIncomeAnnual <= 94300) {
federalIncomeTaxAnnual = (23200 * 0.10) + ((federalTaxableIncomeAnnual – 23200) * 0.12);
} else if (federalTaxableIncomeAnnual <= 201050) {
federalIncomeTaxAnnual = (23200 * 0.10) + (71100 * 0.12) + ((federalTaxableIncomeAnnual – 94300) * 0.22);
} else if (federalTaxableIncomeAnnual <= 383900) {
federalIncomeTaxAnnual = (23200 * 0.10) + (71100 * 0.12) + (106750 * 0.22) + ((federalTaxableIncomeAnnual – 201050) * 0.24);
} else { // Simplified for higher brackets
federalIncomeTaxAnnual = (23200 * 0.10) + (71100 * 0.12) + (106750 * 0.22) + (182850 * 0.24) + ((federalTaxableIncomeAnnual – 383900) * 0.32);
}
}
var federalIncomeTaxPerPeriod = federalIncomeTaxAnnual / payFrequency;
// — Maryland State Income Tax (Simplified 2024 Withholding) —
var mdExemptionValueAnnual = 3200; // Value per allowance for MD
var mdStandardDeductionAnnual = Math.min(annualTaxableIncomeBeforeExemptions * 0.15, 2500); // Max $2,500 or 15% of income
var mdTaxableIncomeAnnual = annualTaxableIncomeBeforeExemptions – mdStandardDeductionAnnual – (stateAllowances * mdExemptionValueAnnual);
if (mdTaxableIncomeAnnual < 0) mdTaxableIncomeAnnual = 0;
var mdStateTaxAnnual = 0;
// Simplified Maryland State Tax Brackets (2024)
if (mdTaxableIncomeAnnual <= 1000) {
mdStateTaxAnnual = mdTaxableIncomeAnnual * 0.02;
} else if (mdTaxableIncomeAnnual <= 2000) {
mdStateTaxAnnual = (1000 * 0.02) + ((mdTaxableIncomeAnnual – 1000) * 0.03);
} else if (mdTaxableIncomeAnnual <= 3000) {
mdStateTaxAnnual = (1000 * 0.02) + (1000 * 0.03) + ((mdTaxableIncomeAnnual – 2000) * 0.04);
} else if (mdTaxableIncomeAnnual <= 150000) {
mdStateTaxAnnual = (1000 * 0.02) + (1000 * 0.03) + (1000 * 0.04) + ((mdTaxableIncomeAnnual – 3000) * 0.0475);
} else if (mdTaxableIncomeAnnual <= 250000) {
mdStateTaxAnnual = (1000 * 0.02) + (1000 * 0.03) + (1000 * 0.04) + (147000 * 0.0475) + ((mdTaxableIncomeAnnual – 150000) * 0.05);
} else if (mdTaxableIncomeAnnual <= 300000) {
mdStateTaxAnnual = (1000 * 0.02) + (1000 * 0.03) + (1000 * 0.04) + (147000 * 0.0475) + (100000 * 0.05) + ((mdTaxableIncomeAnnual – 250000) * 0.0525);
} else if (mdTaxableIncomeAnnual <= 500000) {
mdStateTaxAnnual = (1000 * 0.02) + (1000 * 0.03) + (1000 * 0.04) + (147000 * 0.0475) + (100000 * 0.05) + (50000 * 0.0525) + ((mdTaxableIncomeAnnual – 300000) * 0.055);
} else {
mdStateTaxAnnual = (1000 * 0.02) + (1000 * 0.03) + (1000 * 0.04) + (147000 * 0.0475) + (100000 * 0.05) + (50000 * 0.0525) + (200000 * 0.055) + ((mdTaxableIncomeAnnual – 500000) * 0.0575);
}
var mdStateTaxPerPeriod = mdStateTaxAnnual / payFrequency;
// — Maryland County Income Tax —
// County tax is applied to the same income base as state tax, after exemptions.
var mdCountyTaxAnnual = mdTaxableIncomeAnnual * (countyTaxRate / 100);
var mdCountyTaxPerPeriod = mdCountyTaxAnnual / payFrequency;
// — Total Deductions and Net Pay —
var totalTaxesPerPeriod = ficaTaxPerPeriod + federalIncomeTaxPerPeriod + mdStateTaxPerPeriod + mdCountyTaxPerPeriod;
var netPay = grossPay – preTaxDeductions – totalTaxesPerPeriod – postTaxDeductions;
// Format results
var formatter = new Intl.NumberFormat('en-US', {
style: 'currency',
currency: 'USD',
minimumFractionDigits: 2,
maximumFractionDigits: 2
});
document.getElementById("result").innerHTML =
"