Maryland · 2027 and beyond
Maryland in 2027 and beyond: what is already law, and what is still open
No tax measure on the statewide ballot. The 2025 rate changes stay; small credits and subtractions phase in through 2030. What is on the 2026 return, what starts with tax year 2027, and what is scheduled or conditional after that.
By Charles Trautman, EA, editor
Need to Know Tax · written from Comptroller of Maryland sources and the unofficial November 3 election returns, November 12, 2026 · not yet reviewed by a Maryland practitioner
No tax measure on the statewide ballot. The 2025 rate changes stay; small credits and subtractions phase in through 2030. This page keeps apart three things that get mixed together in the news: what is on the 2026 return you file in early 2027, what begins with tax year 2027, and what is scheduled, conditional or still undecided after that. Election figures are the unofficial November 3, 2026 returns and are not final until the state certifies them.
What the voters decided on November 3, 2026
No statewide tax measure was on the November 3, 2026 ballot in Maryland. Nothing voted on that day changes a Maryland return.
This return, next year, and later
| When | What applies |
|---|---|
| The 2026 return, filed in early 2027 | The 6.25% and 6.5% brackets enacted in 2025 apply above $500,000 single and $600,000 joint. |
| A 2% surtax applies to net capital gains when federal AGI exceeds $350,000. | |
| The public safety retiree subtraction is $16,000. | |
| The federal deductions for tips, overtime and car-loan interest do not reach Form 502. | |
| Starting with tax year 2027 | A refundable $1,000 credit for the parents of a stillborn child begins. |
| The wider pass-through entity tax base, delayed a year, takes effect. | |
| Homeowners’ Property Tax Credit applications are accepted year-round. | |
| The Student Loan Debt Relief credit pool returns to $18 million. | |
| 2028 and later, or conditional | The public safety retiree subtraction rises $1,000 a year to $20,000 in 2030. |
Items under 2027 and later do not change the 2026 return. They matter for 2027 withholding, estimated payments and planning. The detail behind each line is in the other Maryland articles.
The 2025 federal law and the Maryland return
Maryland starts from federal adjusted gross income, and the Comptroller said in January 2026 that the new federal deductions do not affect the individual return. Maryland permanently decoupled from the federal production-property write-off and capped manufacturers’ bonus depreciation at 20%.
That is the reason a change on the federal return, such as the deductions for tips, overtime and people 65 and older, may or may not show up on the Maryland return. The federal side is in The new deductions for tips, overtime and seniors.
What to watch
The 2027 session, which opens in January with a budget gap to close. When something on this page changes, the change is logged on the updates page with its date.
What to bring
- Your 2026 federal and Maryland returns, once filed, to set 2027 withholding and estimated payments against them
- Your last pay stub of 2026 and the first of 2027, to see whether withholding changed
- Any notice from the state about a 2027 rate, credit or filing change
Questions people ask
Does anything here change the Maryland return I file in early 2027?
Only what is listed under the 2026 return. Everything listed under 2027 or later affects withholding, estimated payments and planning, not the return for 2026.
How will I know if this page changes?
Every change is logged on the updates page with its date and the article it affects. State legislatures meet in early 2027 and some act before the filing deadline.
Maryland, after the election
No tax measure on the statewide ballot. The 2025 rate changes stay; small credits and subtractions phase in through 2030.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
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Sources and where to check
- Comptroller of Maryland, Tax Alert: Maryland impacts of the One Big Beautiful Bill Act (effective January 6, 2026)
- Comptroller of Maryland, Tax Alert: Changes to standard and itemized deductions and to state and local income tax rates from the 2025 legislative session (rev. December 22, 2025)
- Comptroller of Maryland, Technical Bulletin 58: Maryland taxation of individual capital gain income
- Comptroller of Maryland, 2026 Employer Withholding Guide ($3,400 standard deduction)
- Comptroller of Maryland, 2026 Maryland state and local withholding information (county rates)
- Department of Legislative Services, fiscal and policy note, SB 284 (Budget Reconciliation and Financing Act of 2026)
- Comptroller of Maryland, press release September 1, 2026: launch of Maryland Tax Connect
- Maryland State Board of Elections, 2026 ballot questions