Maryland vs Virginia: Taxes & Take-Home Pay 2026

On a $100,000 salary you keep $71,594 in Maryland and $74,244 in Virginia — $2,650 more per year in Virginia ($221 a month). Single filer, standard deductions.

Updated 2026-10-03

Take-home pay at every salary

Gross salary	Maryland	Virginia	Difference
$40,000	$31,504 (21.2% tax)	$32,834 (17.9% tax)	-$1,330
$60,000	$45,984 (23.4% tax)	$47,754 (20.4% tax)	-$1,770
$75,000	$55,994 (25.3% tax)	$58,094 (22.5% tax)	-$2,100
$100,000	$71,594 (28.4% tax)	$74,244 (25.8% tax)	-$2,650
$150,000	$102,075 (32.0% tax)	$105,980 (29.3% tax)	-$3,905
$250,000	$162,782 (34.9% tax)	$169,621 (32.2% tax)	-$6,839

Maryland total tax rate
Virginia total tax rate

Where the money goes at $100,000

Maryland
Virginia

Federal income tax

$13,170

Social Security + Medicare

$7,650

State income tax

$4,386

$4,936

Local income tax

$3,200

Sales tax: 6.00% in Maryland vs 5.77% in Virginia (average combined rate).

About taxes in Maryland

Since 2025, Maryland has two new top brackets: 6.25% on taxable income over $500,000 and 6.5% over $1,000,000 for single filers ($600,000 and $1,200,000 for joint filers).
Maryland’s standard deduction is a flat $3,350 for single filers and $6,700 for joint and head-of-household filers. The income-based formula was eliminated in 2025, and the amounts are indexed for inflation starting in 2026.
Counties may levy up to 3.30% in local income tax starting in 2026; Allegany County raised its rate to 3.20% and Kent County to 3.30% for 2026.
A 2% surtax applies to net capital gains for taxpayers with federal AGI over $350,000 (since 2025).
Each personal and dependent exemption is worth $3,200, reduced for federal AGI over $100,000 (single).

Maryland paycheck calculator →

About taxes in Virginia

Virginia uses the same brackets for every filing status: 2% on the first $3,000, 3% up to $5,000, 5% up to $17,000 and 5.75% above $17,000.
Legislation from the 2025 session raised the standard deduction to $8,750 (single) and $17,500 (married filing jointly). The increase is scheduled to end after tax year 2026.
Each personal and dependent exemption is worth $930. Filers 65 or older or blind get an extra $800 exemption.
Employers may withhold tax on supplemental wages at a flat 5.75%.
The 5.3% general sales tax includes a 1% local share, and some regions add more (Tax Foundation 2026 average combined: 5.77%).

Virginia paycheck calculator →

The DC-area choice: Maryland suburbs or Northern Virginia

For people working in or around Washington, DC, the choice between Montgomery or Prince George's County and Arlington, Fairfax or Alexandria often comes down to housing and commute. Taxes are a real factor too. Maryland adds a county income tax to the state tax, and Virginia does not.

Maryland's state brackets top out at 6.5%, and most large counties add 3.2%. Virginia's top rate is 5.75% with no local income tax. A Maryland resident therefore pays roughly three percentage points more on each extra dollar of income.

Side-by-side at $120,000

A single filer earning $120,000 pays $5,370 in Maryland state tax plus $3,840 in county tax at 3.2%, for a total of $9,210. In Virginia the bill is $6,086. Take-home pay is $84,040 in Maryland and $87,164 in Virginia.

For a married couple with two children earning $180,000, Maryland state and county tax totals $13,358, against $8,872 in Virginia. The calculator does not apply Maryland's exemption phase-out above $100,000 of AGI (single) or $150,000 (joint), so the real Maryland figure is a little higher.

	Maryland	Virginia
Top state rate	6.5% (over $1M single)	5.75% (over $17,000)
Local income tax	2.25%–3.30% by county	None
Standard deduction, single	$3,350	$8,750
Personal exemption	$3,200	$930
Sales tax (average combined)	6.00%	5.77%
Paid leave payroll deduction	FAMLI contributions start January 1, 2027	None

Reciprocity: commuters pay only their home state

Maryland and Virginia have a reciprocal agreement for wages. Under Virginia's rules, a Maryland resident working in Virginia is exempt from Virginia withholding if they live in Virginia for less than 183 days, their only Virginia income is wages, and Maryland taxes that income. They claim the exemption on Form VA-4.

Under Maryland's nonresident instructions, a Virginia resident who did not keep a home in Maryland for more than six months of the year is exempt from Maryland tax on Maryland wages. A Virginia resident working in Bethesda pays only Virginia tax, and a Maryland resident working in Tysons pays only Maryland state and county tax.

Reciprocity covers wages only. Rental income from a Maryland condo, or business income from Virginia, is still taxed where it is earned.

Maryland taxes that Virginia does not have

Maryland adds several taxes and surtaxes that a Virginia resident never sees. The county income tax is by far the largest.

County income tax: every Maryland county and Baltimore City levies one, from 2.25% (Worcester) to 3.30% (Dorchester and Kent). Montgomery, Prince George's, Baltimore County and Baltimore City charge 3.20%.
Nonresidents who do owe Maryland tax, such as residents of states without reciprocity, pay an extra state tax at the lowest local rate, 2.25%, in place of county tax.
A 2% surtax on net capital gains applies when federal AGI exceeds $350,000.
From January 1, 2027, Maryland FAMLI paid leave contributions begin. Nothing is deducted from pay in 2026.

Retirement income in each state

Both states exempt Social Security. Maryland offers a pension exclusion for those 65 or older or totally disabled, up to $41,200 for 2025. It covers employer pensions, 401(k) and 403(b) plans but not IRAs, and it is reduced by Social Security benefits received.

Virginia offers an age deduction of up to $12,000 per person aged 65 or older. It phases out above $50,000 of adjusted income (single) or $75,000 (married), so it helps moderate-income retirees most. A retiree with a large workplace pension often does better in Maryland. One with IRA income, or with a high income, often does better in Virginia, especially once the county tax is counted.

Moving across the Potomac

Maryland part-year residents file the resident Form 502, reporting the income they received while living in Maryland, with special part-year instructions. County tax applies only to the Maryland portion. Virginia part-year residents file Form 760PY, or Form 763 if they lived in Virginia 183 days or less. Because of reciprocity, a job that stays the same through the move does not trigger a second state's tax on wages. Simply give your employer a new state withholding certificate (Form VA-4 in Virginia) when you move.

Frequently asked questions

Is Maryland or Virginia better for taxes?

At $100,000, Virginia leaves you $2,650 more per year after income and payroll taxes. The gap widens at higher incomes ($6,839 at $250,000).

How much is $60,000 after tax in Maryland and Virginia?

$45,984 in Maryland and $47,754 in Virginia.

I live in Virginia and work in Maryland. Which state taxes me?

Only Virginia, on wages, as long as you did not keep a home in Maryland for more than six months of the year. File Form 505 only if Maryland tax was withheld by mistake.

Why is Maryland more expensive than Virginia for income tax?

Mainly the county income tax, typically 3.2%, which Virginia does not have.

Does Maryland have a paid leave payroll deduction?

Not in 2026. Maryland FAMLI contributions are delayed until January 1, 2027.

Which is better for retirees, Maryland or Virginia?

Both exempt Social Security. Maryland excludes up to $41,200 of pension income at 65+ (2025), while Virginia gives up to $12,000 per person, phased out above $50,000/$75,000 of income.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.