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) | $2.7875 | --- |
Real property tax rate | $1.10 | $0.112 |
Research & Development | Partially Exempt | Exempt |
Manufacturers | Exempt | Exempt |
Utility Taxes |
|
|
Sales and Use Tax | --- | 6% |
Corporate Income Tax | --- | 8.25% |
Personal Income Tax | 2.83% | 4.75% |
Hotel Tax (based on the room rate) | 8% | --- |
Amusement Tax | 10% | --- |
Companies and brokers, contact us about real estate and site selection assistance at businesshelp@baltimorecountymd.gov
Or call 410-887- 8000
Baltimore County
Department of Economic Development
400 Washington Avenue Towson Maryland 21204
Phone 410-887-8000
Revised January 28,2008



