Maryland Sales Tax Calculator
Uses the Maryland rate of 6%. Replace it with the combined rate on your receipt for an exact check.
State base rates verified September 2026. This is a general estimate, not tax advice. Need more options? Open the full reverse sales tax calculator.
Use this Maryland sales tax calculator to work out the tax on a purchase in Maryland. The Maryland sales tax rate is a flat 6%. There is no city or county sales tax on top, so the rate is the same in Baltimore, Frederick, Rockville, and every other place in the state. A $100 taxable purchase costs $106.00 in total. Rates checked November 2026.
Use our main sales tax calculator for a general forward calculation: https://reversesalestax.com/sales-tax-calculator/
The Maryland sales tax rate in plain words
Maryland has one sales tax rate for most goods: 6%. The Comptroller of Maryland collects it. No county or city can add a general sales tax of its own. That is why this page has no city rate table. A table with the same 6% in every row would add nothing.
The rate is 6% in Baltimore, Frederick, Rockville, Gaithersburg, Bowie, Hagerstown, Annapolis, Salisbury, Laurel, and College Park. It is 6% in small towns too.
One place has a local add-on. Ocean City adds a 0.5% local tax on food and drinks. That is a local meals tax, not a general sales tax. It does not change the 6% rate on other goods.
Some items have their own rate. Alcohol is taxed at 9%. Short-term rentals of passenger cars and recreational vehicles are taxed at 11.5%. Short-term truck rentals are taxed at 8%. The table below lists them all.
How to calculate Maryland sales tax
Multiply the taxable price by 0.06. Add the tax to the price to get the total.
$100 purchase: $100 x 0.06 = $6.00 tax. Total: $106.00.
$500 purchase: $500 x 0.06 = $30.00 tax. Total: $530.00.
To work back from a total that already has tax in it, divide by 1.06. A receipt total of $106.00 means a $100.00 price before tax and $6.00 of tax. $106.00 / 1.06 = $100.00. Our reverse sales tax calculator does this step for you: https://reversesalestax.com/
Alcohol uses 9%. A $25 bottle of wine carries $2.25 of tax. $25 x 0.09 = $2.25. Total: $27.25.
Check your receipt the same way. Multiply the taxable subtotal by 0.06. If the tax line is higher, look for alcohol or a rental on the receipt. Those carry the higher rates in the table below.
Special Maryland sales tax rates
| Item | Rate |
|---|---|
| Most goods and taxable services | 6% |
| Alcoholic drinks | 9% |
| Short-term passenger car and recreational vehicle rentals | 11.5% |
| Short-term truck rentals | 8% |
| Data and information technology services | 3% |
| Cannabis | 12% |
Data and information technology services moved to a 3% rate on July 1, 2025. Cannabis moved to 12% for fiscal year 2026 and later years. Before that, cannabis was taxed at 9%. Both rates come from the Maryland Tax-General law, section 11-104.
What is taxed and what is exempt
Most goods you buy in a store are taxed at 6%. Clothing and shoes are taxed. Restaurant meals are taxed. Prepared food, candy, soft drinks, and bottled water are taxed. Most services are not taxed, but the state does tax some services, such as data and information technology services at 3%.
Food you buy at a grocery store to eat at home is exempt, as long as the seller is a substantial grocery or market business. A store counts as substantial when grocery or market food is at least 10% of all its food sales. Food bought with federal food stamps is also exempt.
Medicine is exempt, with or without a prescription. The list also covers corrective eyeglasses, diabetic care items such as insulin and test strips, diapers, baby wipes, toothbrushes, toothpaste, mouthwash, dental floss, and feminine hygiene products such as pads and tampons.
Sales for resale are exempt when the buyer gives the seller a resale certificate.
Do you need a rate lookup for Maryland?
No. Maryland has no official rate lookup tool for shoppers, because there is nothing to look up. The rate is 6% at every address in the state. If a seller charges you more than 6% on a general purchase, ask what the extra charge is. It may be a special rate, such as the 9% alcohol rate, or a separate fee. The Comptroller’s sales and use tax FAQ page is the place to check the rules. It is linked in Sources below.
Maryland sales tax holidays
Maryland holds two tax-free periods each year.
Shop Maryland Tax-Free Week runs from the second Sunday in August through the following Saturday. In 2026 it ran from Sunday, August 9 through Saturday, August 15. During that week, clothing and footwear priced at $100 or less per item were exempt from the 6% tax. The first $40 of a backpack or bookbag was also exempt. Tax applied to any amount above $40. Accessories such as jewelry, handbags, and umbrellas stayed taxable. Online orders counted when the buyer paid during the week and the seller shipped the item at once. The 2027 dates had not been published by the Comptroller at check time. Check the Comptroller’s Programs page for the 2027 dates.
Shop Maryland Energy Weekend runs from the Saturday before the third Monday in February through the third Monday in February. In 2026 it ran from Saturday, February 14 through Monday, February 16. During that weekend, qualifying Energy Star products were exempt. The list covers air conditioners, clothes washers and dryers, furnaces, heat pumps, standard-size refrigerators, boilers, dehumidifiers, programmable thermostats, and compact fluorescent light bulbs. There is no price limit on these items. The 2027 dates had not been published by the Comptroller at check time. Check the Comptroller’s Programs page for the 2027 dates. Solar water heaters are exempt all year, not just during the weekend.
How the Maryland rate has changed
Maryland first charged a sales tax in 1947. The rate was 5% for many years. It rose to 6% on January 3, 2008. It has stayed at 6% since then. The alcohol rate rose from 6% to 9% in 2011.
Cars, trucks, and rentals
Maryland does not charge sales tax when you buy a car. Cars pay a separate 6% motor vehicle titling tax instead. The Maryland Motor Vehicle Administration (MVA) collects it when the car is titled. The tax is based on the purchase price, with an allowance for a trade-in. A $25,000 car costs $1,500 in titling tax before any trade-in allowance. If you buy a car in another state and bring it to Maryland, the state gives credit for sales or titling tax already paid to the other state.
Rentals follow different rules. A short-term rental of a passenger car or recreational vehicle is taxed at 11.5%. A short-term truck rental is taxed at 8%. For a full worked example for a car purchase, use our car sales tax calculator.
Maryland vs nearby states
Delaware charges no sales tax at all. Virginia, Pennsylvania, West Virginia, and the District of Columbia all charge tax, but their local rates differ by place. The figures below are average combined rates from the Tax Foundation, midyear 2026. An average is not the rate at one address.
| State | Average combined rate | Tax on $100 | Tax on $1,000 |
|---|---|---|---|
| Delaware | 0% | $0.00 | $0.00 |
| Maryland | 6.00% | $6.00 | $60.00 |
| Virginia | 5.77% | $5.77 | $57.70 |
| District of Columbia | 6.00% | $6.00 | $60.00 |
| Pennsylvania | 6.34% | $6.34 | $63.40 |
| West Virginia | 6.60% | $6.60 | $66.00 |
For the full state-by-state comparison, see our sales tax rates page: https://reversesalestax.com/sales-tax-rates/
Filing and use tax
Businesses that sell taxable goods in Maryland file a Sales and Use Tax Return, Form 202. Returns are due on the 20th of the month after the reporting period ends. Filing is done through Maryland Tax Connect, the Comptroller’s online portal. The Comptroller sets each seller’s filing frequency, monthly, quarterly, twice a year, or yearly, based on how much tax the seller collects.
Use tax is the other side of the same tax. If you buy a taxable item out of state and the seller does not collect Maryland tax, you owe 6% use tax when you bring the item into Maryland. Maryland gives credit for sales tax already paid to another state, up to the 6% Maryland amount. For example, if you paid 4% to another state, you owe the 2% difference to Maryland. If you paid 6% or more, you owe nothing more. People who owe use tax file a Consumer Use Tax Return.
What is the Maryland sales tax rate?
6% on most goods, the same in every city and county. Alcohol is the main exception at 9%. There is no general local sales tax.
How do I calculate sales tax in Maryland?
Multiply the taxable price by 0.06 and add the result to the price. A $100 purchase costs $106.00. To work back from a total, divide by 1.06.
What is exempt from Maryland sales tax?
Grocery food for home use, medicine, corrective eyeglasses, diabetic care items, diapers, toothbrushes, and feminine hygiene products are exempt. Prepared food, candy, soft drinks, and clothing are taxable.
Does Maryland have local sales tax?
No. Maryland does not allow a general local sales tax. The only local add-on is Ocean City’s 0.5% tax on food and drinks, which is a local meals tax.
Is there a sales tax holiday in Maryland?
Yes, two. Shop Maryland Tax-Free Week each August covers clothing and footwear at $100 or less per item and the first $40 of a backpack. Shop Maryland Energy Weekend each February covers qualifying Energy Star products.
Does Maryland charge sales tax on cars?
No sales tax. Cars pay a 6% motor vehicle titling tax to the MVA when titled. Short-term car rentals are different: they carry an 11.5% sales tax.
Do I owe Maryland tax on something I bought in Delaware?
Yes, if you bring the item into Maryland to use it there. That is use tax, at the same 6% rate. Maryland gives credit for tax paid to another state, up to 6%.
Sources
- Comptroller of Maryland, Sales and Use Tax FAQs – answers on the 6% rate, food, cars and rentals, out-of-state purchases, and use tax. https://services.marylandcomptroller.gov/taxes/en/sales-and-use-tax-faqs?id=kb_article_view&sysparm_article=KB0010157
- Maryland General Assembly, Tax-General section 11-104 – the rate law: 6% general rate, 9% alcohol, 11.5% and 8% vehicle rentals, 3% data services, 12% cannabis. https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=11-104&enactments=false
- Maryland General Assembly, Tax-General section 11-211 – the exemption list: medicine, eyeglasses, diabetic care items, diapers, oral hygiene, feminine hygiene products. https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=gtg§ion=11-211&enactments=false
- Comptroller of Maryland, Shop Maryland Tax-Free Week 2026 FAQs (PDF) – August 9 to 15, 2026 dates, $100 clothing limit, first $40 of a backpack. https://Interactive.marylandtaxes.com/content/dam/mdcomp/md/media-kits/Tax-Free-Week-Faqs.pdf
- Comptroller of Maryland, Shop Maryland Energy Weekend 2026 FAQs (PDF) – February 14 to 16, 2026 dates and the list of qualifying Energy Star products. https://Interactive.marylandtaxes.com/content/dam/mdcomp/md/media-kits/Shop_Maryland_Energy_FAQs.pdf
- Comptroller of Maryland, Programs – Tax-Free Week and Energy Weekend dates on one page. https://www.marylandcomptroller.gov/about/comptroller/programs.html
