Maryland Sales Tax Overview
As of 2026, Maryland has an average combined sales tax rate of 6%, with rates ranging from 6% to 6% depending on your specific location. The state's sales tax is administered by the Comptroller of Maryland. Maryland has a single statewide rate with no local sales taxes. With 602 tracked jurisdictions, the actual rate you pay depends on a combination of state, county, and city-level taxes applied to your zip code.
The sales tax in Maryland is composed of multiple layers. The state sets a base rate that applies uniformly across all jurisdictions. On top of this, individual counties and cities may add their own surcharges. This layered system means that the rate you pay can vary significantly even within the same state. For example, the lowest rate in Maryland is 6% while the highest reaches 6% — a spread of 0%.
Maryland Tax Examples (Average Rate)
* Based on average rate of 6%. Actual tax depends on your zip code.
Top Jurisdictions in Maryland
Business Compliance in Maryland
Businesses operating in Maryland are required to register for a sales tax permit, collect the correct rate at the point of sale, and remit taxes on a regular filing schedule (monthly, quarterly, or annually depending on volume). Failure to collect and remit the correct amount can result in penalties, interest, and audit exposure from the state revenue department. If you sell online, be aware that economic nexus laws may also require collection in Maryland if your sales exceed certain thresholds.
Frequently Asked Questions
What is the average sales tax rate in Maryland?
The average combined sales tax rate in Maryland is 6% as of 2026. This includes state, county, and local taxes.
What is the highest sales tax rate in Maryland?
The highest combined sales tax rate in Maryland is 6% in DORCHESTER (19973).
What is the lowest sales tax rate in Maryland?
The lowest combined sales tax rate in Maryland is 6% in DORCHESTER (19973).
How many tax jurisdictions does Maryland have?
Maryland has 602 tracked tax jurisdictions in our database. Each jurisdiction may have a different combined rate due to varying county and city taxes.
Does Maryland charge sales tax on groceries?
Sales tax rules for groceries vary by state. In many states, unprepared food and grocery items are exempt or taxed at a reduced rate. Check with the Maryland revenue department for specific exemption details, as rules can change annually.
How do I calculate sales tax in Maryland?
To calculate sales tax in Maryland, look up your specific zip code to find the exact combined rate. Multiply the purchase price by that rate. For example, at the average rate of 6%, a $100 purchase would incur $6.00 in tax.