# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 6. Tax Computation

#### Section 10-601

Except as provided in Sec. 10-105(d) of this title and except as otherwise provided in this subtitle, a person shall compute the State income tax by applying the tax rates in Sec. 10-105 of this title to Maryland taxable income.

#### Section 10-602

An individual shall compute the tax for a taxable year from the tax tables if the individual has Maryland taxable income equal to or less than the maximum amount provided for in the tax tables.

#### Section 10-603

Unless an act that changes the State income tax rate provides otherwise, if the rate changes on a date other than the 1st day of the taxable year of a person, the person shall compute State income tax using the tax rate that applies to each part of the year.

#### Section 10-604

Except as otherwise provided in this subtitle, an individual shall compute the county income tax by applying the county tax rate in Sec. 10-106 of this title to Maryland taxable income.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)