Side-by-side tax comparison between Georgia (5.19% top rate, flat) and Maryland (5.75% top rate, graduated). See which state lets you keep more at every salary level, and how cost of living changes the picture.
Georgia uses a flat income tax (5.19% flat) while Maryland has a graduated system (2-5.75% + local). On a $100K salary, Georgia takes $5,190 in state and local taxes compared to Maryland’s $3,738 \u2014 a difference of $1,453.
Because Georgia has flat brackets while Maryland is graduated, the gap between them changes at different income levels. Georgia’s flat rate is predictable, while Maryland’s graduated brackets may benefit lower earners but penalize higher incomes.
Maryland also has local income taxes (estimated at $0/year on $100K), which Georgia does not.
Maryland wins at 10 out of 10 salary levels tested. The advantage exists but is modest across the income spectrum.
| Salary | Georgia | Maryland | Difference | Winner |
|---|---|---|---|---|
| $40K | $32,244 | $32,825 | +$581 | Maryland |
| $50K | $39,760 | $40,486 | +$726 | Maryland |
| $60K | $47,276 | $48,148 | +$872 | Maryland |
| $75K | $57,645 | $58,734 | +$1,089 | Maryland |
| $100K | $73,935 | $75,388 | +$1,453 | Maryland |
| $120K | $86,967 | $88,710 | +$1,743 | Maryland |
| $150K | $105,966 | $108,145 | +$2,179 | Maryland |
| $200K | $138,507 | $141,412 | +$2,905 | Maryland |
| $250K | $170,289 | $173,920 | +$3,631 | Maryland |
| $300K | $199,759 | $204,116 | +$4,358 | Maryland |
Take-home pay only tells part of the story. Georgia has a cost of living index of 93 while Maryland is at 112 (national average = 100).
This is a substantial difference. After adjusting for cost of living, $100K in Georgia has purchasing power of $79,500 compared to $67,310 in Maryland. Interestingly, Georgia wins on purchasing power even though Maryland has higher raw take-home pay. The cost of living difference more than offsets the tax advantage.
For a single earner at $100K filing jointly, take-home becomes $79,520 in Georgia and $80,973 in Maryland \u2014 a difference of $1,453. The gap remains similar regardless of filing status.
On paper, moving from Georgia to Maryland would save $1,453/year on a $100K salary, or $7,263 over 5 years. But relocation involves real costs: moving expenses, potentially buying/selling a home, changing jobs, and adjusting to a new community.
At $1,453/year, the tax difference alone likely isn’t worth relocating for. Other factors — job market, lifestyle, family — should drive the decision. The tax savings are a nice bonus if you’re already considering the move for other reasons.