Maryland Gambling Tax Calculator
This calculator provides estimates for informational purposes only. It is not tax advice. Tax laws change frequently and individual circumstances vary. Consult a qualified tax professional for advice specific to your situation. Tax rates and rules reflect 2026 tax year. Last updated April 2026.
Gambling tax in Maryland
Maryland charges gambling winnings twice: once at the state rate, which climbs from 2% to 6.5%, and again at your county rate. The county layer is not a rounding error. It runs from 2.25% in Worcester County to 3.2% in Montgomery County and ten others, so where you live inside Maryland moves your bill by nearly a full percentage point.
Maryland at a glance
Maryland also levies a local income tax (county/city). Rates vary by county; select your county.
The county rate is over half the state rate
Most Maryland bettors sit in the 4.75% state band, which covers taxable income from $3,000 to $100,000 for a single filer. Add a 3.2% county rate and the combined state and local rate lands near 8%, above the top marginal rate of every flat-tax state in this calculator. That is why the calculator asks for your county: choosing Worcester instead of Montgomery changes the local line by 0.95 points on every dollar of winnings. Maryland does allow the loss deduction when you itemize federally, and because the county tax is applied to the same gambling income figure the state uses, itemizing pulls both lines down together.
Maryland gambling tax FAQ
Which Maryland county has the lowest income tax on gambling winnings?
Worcester County at 2.25%, the only jurisdiction below Talbot at 2.4%. Eleven of the 24, including Montgomery, Howard and Baltimore City, sit at the 3.2% top.
Does the Maryland county tax apply to gross winnings?
It applies to the same gambling income the state taxes. If you itemize federally and deduct losses, the county figure falls along with the state figure.
Betting outside Maryland?
The main gambling tax calculator covers all 51 US jurisdictions, with the same federal brackets, the 90% loss deduction cap and the standard versus itemized comparison.
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