Baltimore City Paycheck Calculator — Local Income Tax
Baltimore City, Maryland charges a flat 3.20% local income tax on top of your federal, FICA and Maryland state income tax. On a $100,000 salary that's about $3,200 a year in Baltimore City local tax, leaving $71,442/year take-home ($2747.75 biweekly) for a single filer in 2026. Enter your own pay in the calculator above for an exact breakdown.
$2,276.63 take-home / paycheck
Gross: $2,884.62 · Federal: $295.00 · Social Security: $178.85 · Medicare: $41.83 · Baltimore City: $92.31
Annual take-home: $59,193 on $75,000 gross · 79% of gross
Includes Baltimore City local income tax.
Full breakdown (per paycheck & annual)
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,884.62 | $75,000 |
| Federal income tax | −$295.00 | −$7,670 |
| Social Security (6.2%) | −$178.85 | −$4,650 |
| Medicare (1.45%) | −$41.83 | −$1,088 |
| Baltimore City local tax | −$92.31 | −$2,400 |
| Take-home (net) | $2,276.63 | $59,193 |
Federal & FICA: IRS Rev. Proc. 2025-32 + SSA 2026 (SS wage base $184,500). State: Tax Foundation 2026. Baltimore City local tax: official jurisdiction source, 2026. Assumes constant pay. How we calculate →
How Baltimore City's local income tax works
Baltimore City levies a flat 3.20% local income tax on top of Maryland's state income tax — the same piggyback mechanism used across Maryland's 23 counties and Baltimore City. Because the rate is flat, your local tax is simply your taxable income multiplied by 3.20%, regardless of how much you earn.
On $60,000, that's $1,920 a year; on $100,000, $3,200 a year. Flat rate. Counted as the 24th jurisdiction (city, not county).
Baltimore City vs. Maryland state tax and neighboring jurisdictions
Maryland's own state income tax (separate from Baltimore City's local tax) applies statewide; on a $100,000 salary that's about $4,538 a year before any local tax is added.
Among the 24 local jurisdictions in this dataset for Maryland, Baltimore City ranks #5 by dollar amount of local tax owed on a $100,000 salary — the highest is Dorchester County and the lowest is Worcester County.
Baltimore City paycheck example (2026, single filer)
$60,000 salary: federal $5,020, FICA $4,590, Maryland state tax $2,638, Baltimore City local tax $1,920 → take-home $45,832/year ($1762.75 biweekly).
$100,000 salary: federal $13,170, FICA $7,650, Maryland state tax $4,538, Baltimore City local tax $3,200 → take-home $71,442/year ($2747.75 biweekly).
These assume the standard deduction, no pre-tax 401(k)/health deductions and biweekly pay. Use the calculator above for your own salary, filing status and deductions.
Who pays Baltimore City's local income tax
This tax applies to residents of Baltimore City based on where you live, following the same piggyback withholding as Maryland's state income tax. Nonresidents working in Baltimore City are generally not subject to this county/city tax (confirm with your employer's payroll department).
Baltimore City local tax — frequently asked questions
How much is Baltimore City's local income tax?
Baltimore City charges a flat 3.20% local income tax. On a $100,000 salary that works out to about $3,200 a year for a single filer in 2026.
What is the take-home pay on $60,000 in Baltimore City?
About $45,832 a year ($1762.75 biweekly) for a single filer in 2026, after federal tax, FICA, Maryland state tax and Baltimore City's local tax of $1,920.
What is the take-home pay on $100,000 in Baltimore City?
About $71,442 a year ($2747.75 biweekly) for a single filer in 2026, after federal tax, FICA, Maryland state tax and Baltimore City's local tax of $3,200.
Is Baltimore City's local tax the same as Maryland's state income tax?
No — they're separate. Maryland state income tax applies regardless of local jurisdiction; Baltimore City's local tax (a flat 3.20% local income tax) is added on top, following the same piggyback withholding.
Is Baltimore City's local tax higher or lower than other Maryland jurisdictions?
Baltimore City ranks #5 of 24 local jurisdictions covered for Maryland by dollar amount of tax at $100,000 — Dorchester County is the highest and Worcester County is the lowest.
How is Baltimore City's local income tax calculated?
Your local taxable income (the same base used for Maryland state tax) is multiplied by 3.20%.
Other local income tax jurisdictions in Maryland
More paycheck & tax tools
Maryland paycheck calculator (state-level) · Federal income tax calculator · National paycheck calculator
Researched & verified by the Calcuris Data & Research Team. How we build and check our tools →