# Subtitle 18 – Local Income Tax

Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.

## § 18-1 Tax imposed.

Balt., Md., Code art. 28, § 18-1 (2026)

A local income tax is levied and imposed on each resident of Baltimore City.

*History: Ord. 71-1061*

*History: Ord. 99-526*

## § 18-2 Rate of tax.

Balt., Md., Code art. 28, § 18-2 (2026)

For each calendar year, the tax rate is 3.2% of an individual’s Maryland taxable income for that year.

*History: Ord. 71-1061*

*History: Ord. 99-526*

*History: Ord. 01-180*

*History: Ord. 10-294*

## § 18-3 Administration.

Balt., Md., Code art. 28, § 18-3 (2026)

The income tax imposed by this subtitle:

(1) shall be collected in the same manner and at the same time as the income tax imposed by the State is collected; and

(2) shall be administered in accordance with, and subject to, the applicable provisions of the State Tax-General Article.

*History: Ord. 71-1061*