Maryland Bonus Tax Calculator
Data compiled and maintained by Edmond Daher · Updated 2026-08-02
Maryland bonus tax calculator
2025 standard deduction (2026 pending). Maryland's tax rates for 2026 are current, but it has not published its 2026 standard deduction yet, so this page subtracts its 2025 amount. We update this page when the state publishes.
Got a bonus in Maryland? It isn't taxed at a special rate — what shrinks it is withholding. Maryland adds a flat 6.5% on top of the 22% federal prepayment and FICA. Run your numbers to see the "now" withholding next to the "at tax time" total, and how much comes back or is still owed. Everything runs in your browser.
Short version: in Maryland, a bonus paid on its own is withheld at the flat federal 22%, 6.5% for Maryland, and 7.65% FICA. But that's only withholding. Your real bill is your marginal rate at filing; run the calculator to see the refund or shortfall.
Estimate only, not tax advice — terms.
How Maryland bonus withholding stacks up against Virginia, District of Columbia and Pennsylvania
Take a $10,000 bonus for someone on $70,000 and compare Maryland with bordering Virginia, District of Columbia and Pennsylvania:
| State | Bonus method | State withheld | Total withheld |
|---|---|---|---|
| Maryland | flat 6.5% | $650 | $3,615 |
| Virginia | flat 5.75% | $575 | $3,540 |
| District of Columbia | aggregate method | $750 | $3,715 |
| Pennsylvania | aggregate (~3.07%) | $307 | $3,272 |
Totals stack federal 22%, state, and FICA for a single filer — the actual income tax lands when the return is filed.
Is Maryland's a flat 6.5% bonus rate a "bonus tax"? No
Nothing about a bonus changes the tax rate — it changes the withholding. The bonus is stacked onto your other income and taxed at your marginal rate, not at a bonus-only rate. Below a 22% real rate you get money back; above it, you settle the gap at filing. In this page's $18,000 example, about $2,125 of what's withheld is really over-payment you'd get back. Just the 7.65% FICA slice is a real tax you won't get back.
Three bonus sizes in Maryland: $5,000, $25,000 and $100,000 withheld
Withholding on a $5,000, $25,000, and $100,000 bonus in Maryland for a single filer earning $70,000:
| Bonus | Federal | Maryland | FICA | Total | % of bonus |
|---|---|---|---|---|---|
| $5,000 | $1,100 | $325 | $383 | $1,808 | 36.1% |
| $25,000 | $5,500 | $1,625 | $1,913 | $9,038 | 36.1% |
| $100,000 | $22,000 | $6,500 | $7,650 | $36,150 | 36.1% |
The rate drifts as Social Security hits its annual cap, but the income-tax part still reconciles at filing.
The three cuts on a Maryland bonus: federal, state, and FICA
How the federal 22% works. A bonus identified separately from regular wages is withheld at a flat 22% federally (IRS Publication 15). It rises to a mandatory 37% on any bonus dollars past $1,000,000 in a year — the third bracket's rate as a default, not a bonus tax.
The Maryland rate: 6.5%. Comptroller of Maryland 2026 Employer Withholding Guide has Maryland employers hold back a flat 6.5% on a separately paid bonus.
Set FICA aside as final. The 7.65% FICA bite is the tax itself — Social Security stops at the annual wage base, Medicare doesn't. The income-tax withholding is the only part that can come back — the FICA share is settled the moment it's taken.
For everyday pay instead of a bonus, the Maryland paycheck calculator is the tool to use.
Worked example: a $18,000 Maryland bonus at a $28,000 salary
Picture a Maryland worker on a $28,000 salary handed a $18,000 bonus, paid on its own:
- Withheld now: $3,960 federal (22%) + $1,170 Maryland + $1,377 FICA = $6,507 held back, leaving about $11,493 in hand — a 36.1% bite.
- The real bill: at filing the bonus is taxed roughly $3,005 in income tax (federal $2,150 + Maryland $855), with the identical $1,377 FICA on top.
- The gap: you over-paid income tax by roughly $2,125, and that returns as a refund at filing. The $1,377 FICA doesn't move — that part is owed no matter what.
A single-filer illustration only — drop your real salary, bonus, and filing status into the tool above for your figure.
Maryland bonus tax FAQ
What rate does Maryland withhold on a bonus in 2026?
Maryland's supplemental withholding is 6.5%, added to the flat 22% federal prepayment (37% on bonus pay over $1,000,000/yr) and 7.65% FICA. Only the income-tax portion is a prepayment; it trues up at your real rate.
Does a bonus push my Maryland income into a higher bracket?
No. Brackets are marginal — only the dollars above each threshold are taxed higher. A bonus never re-taxes income you already earned.
Does Maryland tax bonuses more than regular pay?
No. There's no separate, higher tax on bonuses — a bonus is just withheld at a flat rate up front, then taxed like any income at your marginal rate.
Does my Maryland bonus ever come back at tax time?
The income-tax part can. If the flat 22% over-withheld relative to your real marginal rate, the excess is refunded; if you're a high earner above 22%, you pay more. FICA is never refunded.
Bonus tax calculators near Maryland
Maryland paycheck calculator · all state bonus tax calculators →
Sources
- IRS Publication 15 (2026) — Supplemental Wages (flat 22% / 37% above $1M)
- Maryland supplemental rate: Comptroller of Maryland 2026 Employer Withholding Guide (rev. December 2025)