Maryland State Tax: up to 5.75%

Commission Calculator — Maryland 2026

Maryland taxes commission income at rates up to 5.75%, plus county income taxes. Calculate your commission pay and total compensation in Maryland with 2026 tax data.

Maryland State Income Tax on Commission: up to 5.75%

Combined with federal income tax and FICA, high commission earners in Maryland can have effective total tax rates of 35–42%.

Commission Structure

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Enter $0 for pure commission roles

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Your Commission Breakdown

Commission Earned

$20,000.00

Effective rate: 10.00%

Total Annual Compensation

$70,000.00

Base + Commission

Monthly Take

$5,833.33

Bi-weekly Take

$2,692.31

On $200,000.00 in sales with a 10.00% commission structure, you earn $20,000.00 in commission. Combined with $50,000.00 base, your total comp is $70,000.00/year — $5,833.33/month.

Commission at Different Sales Levels

Annual SalesCommissionTotal CompMonthly
$100,000.00$10,000.00$60,000.00$5,000.00
$150,000.00$15,000.00$65,000.00$5,416.67
$200,000.00$20,000.00$70,000.00$5,833.33
$300,000.00$30,000.00$80,000.00$6,666.67
$500,000.00$50,000.00$100,000.00$8,333.33
$750,000.00$75,000.00$125,000.00$10,416.67
$1,000,000.00$100,000.00$150,000.00$12,500.00

Commission Tax FAQs — Maryland

How is commission income taxed in Maryland?

In Maryland, commission income is treated as ordinary income and taxed at state income tax rates up to 5.75%. Combined with federal income tax (10%–37%) and FICA (7.65%), top commission earners in Maryland can see effective total tax rates of 40%+.

What is the total tax rate on commission income in Maryland?

A commission earner in Maryland with $150,000 in total comp (base + commission) pays approximately 22–24% federal income tax, 7.65% FICA, and up to 5.75% Maryland state income tax. Total effective tax rates typically range from 28–38% depending on income level.

Do commission payments get withheld differently in Maryland?

Employers in Maryland withhold federal taxes on commission income using either the 22% flat supplemental rate or the aggregate method. Maryland state income tax withholding is also applied to commission payments. The actual tax rate owed is calculated when you file your annual return.

Is commission income subject to FICA in Maryland?

Yes — FICA (Social Security at 6.2% up to $184,500 and Medicare at 1.45%) applies to all W-2 earned income in every state, including Maryland. This is a federal tax and is not affected by state law. Independent contractors who receive 1099 commission income pay self-employment tax (15.3%) instead.

Should I live in Maryland as a commission-based sales professional?

Maryland's 5.75% top income tax rate is a meaningful factor for high commission earners. A sales rep earning $300,000 in total comp would pay approximately 17,250 in Maryland state income tax. Comparing this to zero-income-tax states like Texas or Florida can reveal significant savings for relocating professionals.

Maryland Taxes — Frequently Asked Questions

Does Maryland have state income tax in 2026?

Yes. Maryland uses progressive state income tax brackets. On a $80,000 salary (single filer) the state tax comes to $3,748 for 2026, with a marginal state rate of 4.75% — on top of $8,972 federal income tax and $6,120 FICA.

How much is $80,000 after taxes in Maryland?

A single filer earning $80,000 in Maryland takes home approximately $61,161 per year — about $5,097/month or $2,352 per biweekly paycheck. Total taxes: $18,840 (23.55% effective rate), split between federal income tax ($8,972), FICA ($6,120), and Maryland state tax ($3,748).

How much is $110,000 after taxes in Maryland?

On a $110,000 salary in Maryland, a single filer keeps approximately $80,816 per year ($6,735/month). The overall effective tax rate is 26.53%, of which $5,198 is Maryland state income tax.

What is the Maryland state tax on a $60,000 salary?

Approximately $2,798 for 2026 (single filer). Combined with $5,030 federal income tax and $4,590 FICA, total deductions reach $12,417 and take-home pay is $47,583.

What percentage of my paycheck goes to taxes in Maryland?

Between 20.7% and 26.53% for salaries in the $60,000–$110,000 range (single filer, 2026 rates). The biggest pieces are federal income tax and 7.65% FICA; Maryland state tax adds roughly 4.68% at $80,000. Use the commission calculator above for your exact numbers.