Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Tax Rates for Corporations

The tax is imposed at an 8.25 percent rate on the Maryland taxable income, defined as the Maryland modified income, which is the corporation federal taxable income adjusted by state modifications. Corporations engaged in multistate operations must allocate Maryland modified income using an apportionment formula, generally consisting of receipts, property and payroll factors.

Links for Corporations
Business Tax Types
Income Tax
Tax Information
  Captive Real Estate Investment Trusts
  Nexus Information
  Tax Rates
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