{"data":{"id":"us-md/md.-code-tax-general-10-106","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–106","heading":"","body":"(a) (1) Each county shall set, by ordinance or resolution, a county income tax equal to at least 2.25% but not more than 3.30% of an individual’s Maryland taxable income for a taxable year beginning after December 31, 2001.\n(2) A county income tax rate continues until the county changes the rate by ordinance or resolution.\n(3) (i) A county may not increase its county income tax rate above 2.6% until after the county has held a public hearing on the proposed act, ordinance, or resolution to increase the rate.\n(ii) The county shall publish at least once each week for 2 successive weeks in a newspaper of general circulation in the county:\n1. notice of the public hearing; and\n2. a fair summary of the proposed act, ordinance, or resolution to increase the county income tax rate above 2.6%.\n(4) Notwithstanding paragraph (1) or (2) of this subsection, in Howard County, the county income tax rate may be changed only by ordinance and not by resolution.\n(b) If a county changes its county income tax rate, the county shall:\n(1) increase or decrease the rate in increments of one one–hundredth of a percentage point, effective on January 1 of the year that the county designates; and\n(2) give the Comptroller notice of the rate or income bracket change and the effective date of the rate or income bracket change on or before July 1 prior to its effective date.\n(c) (1) For any county income tax rate that is effective on or after January 1, 2022, the county may apply the county income tax on a bracket basis.\n(2) A county that imposes the county income tax on a bracket basis:\n(i) shall set, by ordinance or resolution, the income brackets that apply to each income tax rate;\n(ii) may set income brackets that differ from the income brackets to which the State income tax applies;\n(iii) may not set a minimum income tax rate less than 2.25% of an individual’s Maryland taxable income; and\n(iv) may not apply an income tax rate to a higher income bracket that is less than the income tax rate applied to a lower income bracket.\n(3) A county may request information from the Comptroller to assist the county in determining income brackets and applicable income tax rates that are revenue–neutral for the county.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-106","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"f64639611b494c1529649e04c4b8a31e5442bbdbec2e491acdc9fa70568e6520","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-105","next":"us-md/md.-code-tax-general-10-106.1"},"notice":"GroundRules: Original legal text. Not legal advice."}