County and State Tax Rates
The diverse source of revenue to the County has allowed the County to maintain a stable tax structure. The last change to tax rates was actually a decrease to the property real tax rates. This ensures a consistent tax rate into the future.
Baltimore County is the single taxing authority within its borders. There are no school, fire, stormwater or special taxing districts, nor other overlapping jurisdictions (city, towns, villages) within Baltimore County.
- No gross receipts tax on manufacturers
- No corporate franchise tax
- No unitary tax on profits
- No income tax on foreign dividends (if the corporation owns 50 percent or more of the subsidiary)
- No separate school taxes
- Manufacturers’ income tax liability is based solely on their percentage of in-state sales.
Maryland‘s Workers Compensation has very competitive rates—workers' compensation for manufacturers is 20 percent below the national average.
Business Personal property tax rate (per $100 of assessed value)
Real property tax rate
Research and Development
Electricity (commercial and industrial)
$.0053 per kWh
$0.00375 per kWh of electricity for large manufacturers.
Sales and Use Tax
Corporate Income Tax
Personal Income Tax
Hotel Tax (based on the room rate)
Companies and brokers, contact us about real estate and site selection assistance at email@example.com, or call 410-887- 8000.
Revised August 13, 2013
Revised April 6, 2016