1031 Exchange Maryland


Capital Gains Rates

State Rate
Local Rate
Combined Rate

Additional State Capital Gains Tax Information for Maryland

The Combined Rate accounts for Federal, State, and Local tax rate on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations (which results in a tax rate increase of 1.18 percent).

Additional State Income Tax Information for Maryland

The standard deduction is 15% of income with a minimum of $1,500 and a cap of $2,000 for single filers, married filing separately filers and dependent filers earning more than $13,333. The standard deduction is a minimum of $3,000 and capped at $4,000 for married filing jointly filers, head of household filers and qualifying widowers earning more than $26,667. The exemption amount has the following phase out schedule: If AGI is above $100,000 but below $125,000, the exemption is $1,600; if AGI is above $125,000 but below $150,000, the exemption is $800; if AGI is above $150,000, there is no exemption. Non-resident taxpayers in Maryland multiply their "nonresident percentage" by their federal deductions; This amount will be the nonresident deduction amount which may be subtracted from income earned in the state as a nonresident.

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Source: CCH Smart Charts™ for Federal, State Income Tax Treatment. Data as of June 2018

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