Maryland Bonus Tax Calculator

Short version: in Maryland, a bonus paid on its own is withheld at the flat federal 22%, no separate Maryland rate — it's withheld as ordinary wages, and 7.65% FICA. But that's only withholding. Your real bill is your marginal rate at filing; run the calculator to see the refund or shortfall.

How Maryland bonus withholding stacks up against Virginia, District of Columbia and Pennsylvania

Take a $10,000 bonus for someone on $70,000 and compare Maryland with bordering Virginia, District of Columbia and Pennsylvania:

Totals stack federal 22%, state, and FICA for a single filer — the actual income tax lands when the return is filed.

Three bonus sizes in Maryland: $5,000, $25,000 and $100,000 withheld

Withholding on a $5,000, $25,000, and $100,000 bonus in Maryland for a single filer earning $70,000:

The rate drifts as Social Security hits its annual cap, but the income-tax part still reconciles at filing.

The three cuts on a Maryland bonus: federal, state, and FICA

How the federal 22% works. A bonus identified separately from regular wages is withheld at a flat 22% federally (IRS Publication 15). It rises to a mandatory 37% on any bonus dollars past $1,000,000 in a year — the third bracket's rate as a default, not a bonus tax.

Maryland folds the bonus into regular pay. Lacking a flat supplemental rate, Maryland uses the aggregate method: withholding is figured on your wages plus the bonus. Maryland's income tax is graduated across ten Maryland brackets topping out at 6.5%, so an aggregated bonus is withheld somewhere along that schedule.

Set FICA aside as final. The 7.65% FICA bite is the tax itself — Social Security stops at the annual wage base, Medicare doesn't. The income-tax withholding is the only part that can come back — the FICA share is settled the moment it's taken.

For everyday pay instead of a bonus, the Maryland paycheck calculator is the tool to use.

Worked example: a $18,000 Maryland bonus at a $28,000 salary

Picture a Maryland worker on a $28,000 salary handed a $18,000 bonus, paid on its own:

• Withheld now: $3,960 federal (22%) + $855 Maryland + $1,377 FICA = $6,192 held back, leaving about $11,808 in hand — a 34.4% bite.
• The real bill: at filing the bonus is taxed roughly $3,005 in income tax (federal $2,150 + Maryland $855), with the identical $1,377 FICA on top.
• The gap: you over-paid income tax by roughly $1,810, and that returns as a refund at filing. The $1,377 FICA doesn't move — that part is owed no matter what.

A single-filer illustration only — drop your real salary, bonus, and filing status into the tool above for your figure.

Maryland bonus tax FAQ

What rate does Maryland withhold on a bonus in 2026?

Maryland's supplemental withholding is the aggregate method, added to the flat 22% federal prepayment (37% on bonus pay over $1,000,000/yr) and 7.65% FICA. Only the income-tax portion is a prepayment; it trues up at your real rate.

Does Maryland have a separate bonus withholding rate?

No. Maryland has no separate supplemental rate, so a bonus is withheld with the aggregate method — as if it were part of your regular wages.

Does Maryland tax bonuses more than regular pay?

No. There's no separate, higher tax on bonuses — a bonus is just withheld at a flat rate up front, then taxed like any income at your marginal rate.

Does my Maryland bonus ever come back at tax time?

The income-tax part can. If the flat 22% over-withheld relative to your real marginal rate, the excess is refunded; if you're a high earner above 22%, you pay more. FICA is never refunded.

Bonus tax calculators near Maryland

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