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Taxes

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.

Maryland has:

  • 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.

Tax Rates

Baltimore County

Maryland

Business Personal property tax rate (per $100 of assessed value)
For additional information contact
Maryland Dept of Assessments and Taxation

$2.75

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Real property tax rate

$1.10

$0.112

Research and Development
Machinery, equipment, materials and supplies

Partially Exempt

Exempt

Manufacturers
Machinery, tools and equipment, manufacturer's inventories,
inventories for warehousing and distribution

Exempt
100%

Exempt
100%

Utility Taxes

   

   

Electricity (commercial and industrial)

$.0053 per kWh

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 $0.00375 per kWh of electricity for large manufacturers.

8.0%

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Sales and Use Tax
Imposed upon the sale or use of tangible personal
property and a limited number of services

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6%

Corporate Income Tax

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8.25%

Personal Income Tax
Unemployment is taxed w/in the same line item (of Federal Adjusted Gross Income over $3,000)

2.83%

4.75%

Hotel Tax (based on the room rate)

8%

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Amusement Tax
Applied to admissions, the use of recreational/sports equipment
and the sale of merchandise, refreshments or services at a
nightclub or similar place where entertainment is provided.

10%

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Companies and brokers, contact us about real estate and site selection assistance at businesshelp@baltimorecountymd.gov, or call 410-887- 8000.

Revised August 13, 2013