Live in Maryland, work in Virginia
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State income tax: $7,283 a year
Living in Maryland and working in Virginia, you'd pay about $7,283 in state income tax on $100,000 of wages.
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State tax at different salaries
| Wages | To VA | To MD | Total | If you worked in MD |
|---|---|---|---|---|
| $50,000 | $0 | $3,358 | $3,358 | $3,358 |
| $75,000 | $0 | $5,321 | $5,321 | $5,321 |
| $100,000 | $0 | $7,283 | $7,283 | $7,283 |
| $150,000 | $0 | $11,563 | $11,563 | $11,563 |
| $250,000 | $0 | $20,222 | $20,222 | $20,222 |
Single filer, all wages earned in Virginia, 2026 state tax rules, standard deductions. State income tax includes Maryland's average county income tax. Other local income taxes are not included.
What to do
- Reciprocity: MD residents with only wage/salary income from VA who are present in VA 183 days or less and keep no VA abode are exempt from VA tax (23VAC10-140-230); file Form VA-4 (re-certify annually).
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Local income taxes
- Maryland: All 23 counties + Baltimore City levy a resident local income tax (about 2.25%-3.3%, on the state return). Nonresidents working in MD (from non-reciprocity states such as DE) pay a special nonresident tax (2.25% for 2026, equal to the lowest county rate) in place of county tax. Residents of PA, VA, WV, DC covered by reciprocity owe neither.
Special credit rules
- VA: Reverse-credit with AZ, CA, OR: residents of those states working in VA claim a credit on the VA nonresident return for tax paid to their home state (so VA, the work state, gives the credit). VA residents get no VA credit for tax paid to AZ, CA, or OR on income those states tax - they claim credit on those states' returns instead.
Frequently asked questions
Do I pay Virginia income tax if I live in Maryland?
No. Under the reciprocity agreement you pay only Maryland. MD residents with only wage/salary income from VA who are present in VA 183 days or less and keep no VA abode are exempt from VA tax (23VAC10-140-230); file Form VA-4 (re-certify annually).
Do I have to file taxes in both Maryland and Virginia?
Usually you file only one state return (a resident return in Maryland), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Under the reciprocity agreement only Maryland taxes your wages: about $7,283 on $100,000.
Related
- Live in Virginia, work in Maryland
- Moving from Maryland to Virginia
- Moving from Virginia to Maryland
- Live in Maryland, work in Washington, DC
- Live in Maryland, work in Delaware
- Live in Maryland, work in Pennsylvania
- Live in Maryland, work in West Virginia
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.