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Verified April 2026

Maryland Sales Tax Rate 2026: State and Local Guide

Review Maryland state and local sales tax rates, county pages, permit steps, filing links, tax holidays, forms, and official department resources.

Combined Rate

6.000%

Current combined sales tax rate shown for this page.

State Portion

6.000%

Base state sales tax component in the rate breakdown.

Local Portion

0.000%

County, city, and special district tax combined.

Focus

Rate, filing, nexus, and official links

Maryland department of revenue resources and lookup references.

State Rate

6.000%

Base state sales tax rate.

Average Combined

0.00%

Average combined state and local rate.

Maximum Local

0.00%

Highest combined local rate shown in current guidance.

County Pages

22

County-level sales tax pages in the current location index.

Official Links

3

Forms, filing tools, lookup pages, and research links.

Source: Maryland Department of Revenue and imported official state files. Last updated April 2026.

State Rate Breakdown

Maryland state and local sales tax benchmark

Rate Components

State, county, city, and special district sales tax breakdown

Combined 6.000%
Component Rate
Maryland State Sales Tax 6.000%
Combined Sales Tax Rate 6.000%
Tax on a $100 purchase at this rate: $6.00

Average Local Rate

0.00%

Average local

Highest Local Rate

0.00%

Highest local

Nexus Threshold

$100,000

Registration trigger

County Directory

Browse Maryland sales tax rates by county

Select a county to open a detailed page with combined tax rates, ZIP code samples, nearby local comparisons, permit steps, exemptions, offices, and official state resources.

Official State Resources

Maryland sales tax forms, e-file, lookup, and agency links

Electronic filing

Agency research

Sales Tax Holidays

Maryland tax holiday calendar and eligible items

2025

Back-to-School Supplies

August 9th-15th

Back-to-School Supplies

2025

Energy Savings Energy Star products

February 14th-16th

Energy Savings Energy Star products

2024 Verify

clothing & footwear $100

August 11-17, 2024

clothing & footwear $100

2024 Verify

energy star products

February 17-19, 2024

energy star products

FAQ

Maryland sales tax questions

1

What is the Maryland state sales tax rate?

The current state-level rate shown in our tax rate table is 6.000%. Local county, city, and special district taxes can push the combined rate higher.

2

How many official sales tax resources are available for Maryland?

We currently surface 3 imported official resource links for Maryland, including forms, agency research links, e-file portals, registration links, and lookup tools.

3

Does Maryland have economic nexus rules?

Yes. The current state guideline shows a sales threshold of $100,000 and 200 transactions before many remote sellers need to register and collect tax.

4

Where can I find holidays, forms, and taxability updates for Maryland?

This page includes imported sales tax holidays, official state forms, e-file links, research links, and recent taxability matrix updates when those rows exist in the database.