Frederick County, Maryland local income tax 2026
On $60,000 in Frederick County, county income tax is $1,580.64 a year.
Single filer, $60,000 in wages: Maryland taxable income is $53,400 ($60,000 minus the $3,400 standard deduction and $3,200 personal exemption), and Frederick County's tax is figured on that. At this income it ranks 18 of Maryland's 24 local taxes, highest first.
Tax year 2026. Rates checked ; page updated .
Local income tax per paycheck, Frederick County
$60.79
$1,580.64 a year in local tax, 2.63% of gross pay.
| Line | Per paycheck | Per year |
|---|---|---|
| Frederick County local income tax (2.96%) | $60.79 | $1,580.64 |
| Total local tax | $60.79 | $1,580.64 |
The county's bracket schedule is published only by the Comptroller (two documents).
Maryland local tax is a percentage of Maryland taxable net income and depends only on the county you live in.
Shows local income tax only. Maryland's state-level take-home calculator is still being verified (see methodology), so no take-home figure is shown here. Runs in your browser; your inputs are saved in this page's address so you can bookmark or share the result.
One input is not final: Maryland had not published its 2026 standard deduction for tax returns when we checked, so we use $3,400, the figure in its 2026 withholding guide. A $50 difference in the deduction changes this tax by about $1.48.
Frederick County rate and how it is applied
| Item | 2026 |
|---|---|
| Rate | 2.25% to 3.2% (by income level) |
| Taxed on | Maryland taxable net income (after the standard deduction and exemptions) |
| Who pays | Residents of Frederick County on December 31, wherever they work |
| Status | Single official source |
Single official source: Bracket schedule appears identically in two Comptroller documents; the independent DLS table prints 'Varies', so the numbers have no second publisher. Structure confirmed by DLS (HB 614 fiscal note).
Single
| Taxable income at least | One rate on ALL taxable income |
|---|---|
| $0 | 2.25% |
| $25,001 | 2.75% |
| $50,001 | 2.96% |
| $150,001 | 3.2% |
Married filing jointly
| Taxable income at least | One rate on ALL taxable income |
|---|---|
| $0 | 2.25% |
| $25,001 | 2.75% |
| $100,001 | 2.96% |
| $250,001 | 3.2% |
Unlike a bracket schedule, Frederick County applies one rate to all of your taxable income, chosen by how much you have; crossing a threshold raises the tax on every dollar.
Where you live, not where you work
- Living in Frederick County on December 31 means 2.25% to 3.2% (by income level) on your Maryland taxable income for the year, whichever county you work in.
- Living in another state and working in Frederick County, you pay Maryland's special nonresident tax (2.25%, single official source) instead of Frederick County's rate (not modeled here).
Worked example, $60,000, single. Live in Frederick County and work in Howard County: you pay Frederick County's tax, $1,580.64. Live in Howard County and work in Frederick County: you pay Howard County's, $1,708.80. Moving across the line changes the tax by $128.16 a year.
Frederick County tax at other salaries
| Salary | Single | Married filing jointly (one earner) |
|---|---|---|
| $30,000 | $526.50 | $376.88 |
| $45,000 | $1,056 | $873.13 |
| $60,000 | $1,580.64 | $1,285.63 |
| $80,000 | $2,172.64 | $1,835.63 |
| $100,000 | $2,764.64 | $2,385.63 |
| $150,000 | $4,315.68 | $4,047.80 |
Counties bordering Frederick County
| County | Rate | Tax on $60,000 (single) | Difference |
|---|---|---|---|
| Carroll County | 3.03% | $1,618.02 | +$37.38 |
| Howard County | 3.2% | $1,708.80 | +$128.16 |
| Montgomery County | 3.2% | $1,708.80 | +$128.16 |
| Washington County | 2.95% | $1,575.30 | −$5.34 |
Sources and verification
- Comptroller of Maryland — 2026 State and Local Income Tax Withholding Information (CPB memo, Attachment 1) and 2026 Payment Voucher Worksheet
- Comptroller of Maryland, 2026 Payment Voucher Worksheet
- Second source: Department of Legislative Services — Local Income Tax Rates in Maryland (CY 2026 column)
- Second source: DLS fiscal note, HB 614 (2025 session)
Rates as of tax year 2026; checked . "Verified" means a second, independent publisher shows the same rate; "single official source" means only the official register lists it so far, so confirm with the tax collector before relying on it. See how local rates are checked.