# Tax - General (GTG)

## Title 8. Franchise Taxes

### Subtitle 2. Financial Institution Franchise Tax

#### Section 8-203

The financial institution franchise tax rate is 7% of taxable net earnings as determined under Sec.Sec. 8-204 through 8-206 of this subtitle.

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