Maryland 2023 Tax Rates

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2023 Maryland Taxes

Withholding Requirements

  • Register as an employer on the Maryland website

  • Employee's Withholding Tax Exemption Certificate

    : MW 507

  • Withholding Method

    : Formula

  • Supplemental Wage / Bonus Rate

    : 5.75% plus local tax rate or a flat 3.2% for employees working in non-reciprocal states

Maryland Local Taxes

Maryland State Unemployment Insurance (SUI)

  • Maryland Wage Base

    : $8,500 for 2023

  • Maryland SUI rates range from

    : 1.0% to 10.5% for 2023

  • Maryland new employer rate

    : 2.3% for 2023

  • Maryland new construction employers rate

    : 5.1% for 2023
  • Get your unemployment insurance rate: Maryland UI agency website

Maryland State Disability Insurance (SDI)

  • None

Maryland Family Leave Insurance (FLI)

  • None

Maryland State Labor Laws

  • Maryland Minimum Wage

    : $13.25 effective July 1, 2019

  • Maryland Termination Pay

    :
    • Employee is fired — pay next regular payday
    • Employee quits — pay next regular payday

Maryland New Hire Reporting

Remit Withholding for Child Support to

Maryland Reciprocal States

  • Pennsylvania
  • Virginia
  • Washington DC
  • West Virginia
Select yearCurrent Maryland taxes
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.