Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Employer Withholding

The withholding of Maryland income tax is a part of the state’s “pay-as-you-go” plan of income tax collection adopted by the 1955 session of the Maryland General Assembly. The provisions are set forth in the Tax-General Article of the Annotated Code of Maryland. The law aids in the proper collection of taxes required to be reported by individuals with taxable income. Generally speaking, the state’s system resembles the federal withholding plans.

Withholding tax is not an additional tax, but merely a collection device. Its purpose is to collect tax at the source, as the wages are earned, instead of collecting the tax a year after the wages were earned. Please see the Maryland Withholding Guide and the links at the bottom of the page for more information.

Links for Employer Withholding
Business Tax Types
Income Tax
Employer Withholding
  Withholding Information
  Withholding Accounts
  Filing Withholding Reports
  Withholding Tables
  Employer Withholding Forms
  Retencion del Empleador
  Withholding Payments
  Year End Reconciliation Requirements
  Employer Withholding Assistance
  Online Services
  Withholding Tax Facts
  Withholding Tax Alerts
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