(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 f 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 le 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.
Maryland Legal Code