Maryland taxes federal AGI less a $3,350 standard deduction ($6,700 joint) and a $3,200 exemption per person, at rates from 2% to 6.5%. Neither federal deduction reduces it. Important: your county or Baltimore City adds its own income tax of 2.65% to 3.30% on the same income, which is NOT included here — your real Maryland bill is meaningfully higher.
What it means on a real paycheck
Take a single filer earning $50,000 a year, $8,000 of it in tips. Against the same person with no tips to declare, the federal deduction is worth $960.
In Maryland it is worth nothing extra. The state bill is identical either way, so $960 is the whole of it.
How Maryland works out the tax
Maryland charges graduated rates from 2% up to 6.5%, across 10 bands, after a standard deduction of $3,350 single or $6,700 filing jointly and an exemption that shrinks as income rises. It begins from your federal adjusted gross income and applies its own reliefs from there.