| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Allegany County | 6.0% | 0.0% | 6.0% | Cumberland |
| Anne Arundel County | 6.0% | 0.5% | 6.5% | Annapolis |
| Baltimore City | 6.0% | 0.0% | 6.0% | Baltimore |
| Baltimore County | 6.0% | 0.0% | 6.0% | Towson |
| Calvert County | 6.0% | 0.0% | 6.0% | Prince Frederick |
| Caroline County | 6.0% | 0.0% | 6.0% | Denton |
| Cecil County | 6.0% | 0.0% | 6.0% | Elkton |
| Charles County | 6.0% | 0.0% | 6.0% | La Plata |
| Dorchester County | 6.0% | 0.0% | 6.0% | Cambridge |
| Frederick County | 6.0% | 0.0% | 6.0% | Frederick |
| Garrett County | 6.0% | 0.0% | 6.0% | Oakland |
| Harford County | 6.0% | 0.0% | 6.0% | Bel Air |
The Maryland sales tax rate is 6.0% as of 2026. This rate applies to most purchases made in the state, with some exceptions. The combined sales tax rate in Maryland ranges from 6.0% to 7.0%, depending on the county and local jurisdiction.
Maryland has a relatively simple sales tax system, with a single state rate and no local rates that exceed 1%. However, some items are exempt from sales tax, such as groceries, clothing, and prescription medications.
It’s worth noting that Maryland has a unique sales tax exemption for certain types of items, such as energy-efficient appliances and solar panels. These exemptions can help reduce the overall cost of purchases and encourage sustainable practices.
Maryland sales tax is collected by the Comptroller of Maryland, which is the state’s tax agency. The agency is responsible for administering and enforcing the state’s sales tax laws, as well as collecting and distributing sales tax revenue to local jurisdictions.
Maryland has a relatively low economic nexus threshold of $100,000 in annual sales, which means that out-of-state businesses must collect and remit sales tax on sales made to Maryland customers if they exceed this threshold. This helps to ensure that all businesses, regardless of location, are subject to the same sales tax rules and regulations.