2025 Maryland State Tax Deadlines
Maryland Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Maryland, you might be required to file Maryland State taxes. Maryland maintains a progressive income tax system with rates ranging from 2% to 5.75%, plus local income taxes in all 23 counties and the City of Baltimore. This comprehensive guide outlines the key tax deadlines and considerations applicable to Maryland in 2025.
Maryland business tax deadlines for 2025
C Corporations' deadlines and requirements
C Corporations in Maryland must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include:
- Complete Form 500 (Maryland Corporation Income Tax Return)
- File online through the Maryland Business Express portal
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in Maryland for 2025
The Extension Deadline for Maryland Corporate income tax returns is November 15, 2026. Maryland automatically grants a six-month extension on filing Corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Maryland S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Maryland by April 15, 2026.
Required forms include:
- Form 500S – S Corporation Income Tax Return
- Form 510 – Partnership Income Tax Return
Extension to file S Corporations and Partnerships taxes in Maryland for 2025
The Extension Deadline for Maryland S Corporations and Partnerships returns is November 15, 2026. Maryland automatically grants a six-month extension on filing pass-through entity tax returns without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Maryland Individual tax considerations for 2025
Filing requirements and income thresholds
Maryland Individuals must file a State income tax return if their Maryland gross income meets or exceeds the threshold for their filing status.
The 2025 filing thresholds are:
- Single taxpayers - $13,850
- Married filing jointly - $27,700
- Head of household - $20,800
- Married filing separately - $13,850
Estimated tax deadline for Maryland 2025
Estimated tax payments are due:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make Maryland estimated income tax payments during 2025 if you expect to owe $500 or more in state income tax after withholding and credits, and your withholding and estimated payments are less than 90% of the current year's tax or 100% of the prior year's tax.
Individual tax deadline for Maryland 2025
You must file and pay Individual Income Taxes in Maryland by April 15, 2025. Maryland accepts electronic filing through its iFile system and participates in the IRS Direct File program, which significantly reduces the time and effort required for processing.
Available forms include:
- Form 502 – Maryland Resident Individual Income Tax Return
- Form 505 – Maryland Nonresident Individual Income Tax Return
Extension to file taxes in Maryland for 2025
The Extension Deadline is October 15, 2025, to file your Maryland Individual Income tax return. Maryland automatically grants a six-month extension on filing personal income taxes without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2025.
What Maryland tax professionals need to know
Several key considerations make Maryland's tax landscape unique for 2025. Maryland's progressive income tax system ranges from 2% to 5.75%, with additional local income taxes ranging from 1.25% to 3.2% per county. The State offers various tax credits and business incentives.
Electronic filing requirements
Maryland provides multiple electronic filing options:
- Maryland's iFile system for Individual taxpayers
- Maryland Business Express portal for business entities
- IRS Direct File program participation for eligible taxpayers
Local income tax considerations
Maryland is unique in that all 23 counties and Baltimore City impose local income taxes. These rates range from 1.25% to 3.2% and are collected with state income taxes, but the funds are distributed to local jurisdictions.
Maryland's unique tax features for 2025
Military pay considerations
Maryland provides specific treatment for military income:
- Active-duty military pay is generally subject to Maryland income tax
- Up to $15,000 of military pay earned outside US boundaries may be subtracted if the total military pay doesn't exceed $30,000
- Military retirement income receives certain exemptions
Retirement income benefits
Maryland offers retirement income considerations:
- Pension and annuity income up to certain limits may qualify for deductions
- Maryland does not tax Social Security benefits
- Federal retirement benefits may receive preferential treatment
Estate and inheritance tax
Maryland is the only state that imposes both an estate tax and an inheritance tax, making estate planning particularly important for Maryland residents with significant assets.
Biotechnology and cybersecurity incentives
Maryland offers specific tax credits for biotechnology companies and cybersecurity firms, reflecting the state's focus on attracting high-tech industries, particularly around the Baltimore-Washington corridor.
Sources
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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