# Maryland — State unemployment insurance taxable wage bases and new employer tax rates by US state

For Maryland, taxable wage base is $8,500; new employer ui tax rate is 1.0% to 2.6%; experienced employer rate range is 0.30% to 7.50%; effective year is 2026, recorded from its source on 2026-08-18.

- **State:** Maryland _(our reading, not quoted from the source)_
- **Taxable wage base:** $8,500 _(verified: appears in the quote below)_
- **New employer UI tax rate:** 1.0% to 2.6% _(verified: appears in the quote below)_
- **Experienced employer rate range:** 0.30% to 7.50% _(verified: appears in the quote below)_
- **Effective year:** 2026 _(our reading, not quoted from the source)_

## What the source says

> Tax Table A is in effect for 2026, and is the same table for 2025. Unemployment insurance tax rates for contributory employers range from 0.30% to 7.50%. The standard (employer) tax rate is 7.50%. The standard rate is assigned when an employer has no taxable wages in a fiscal year (July 1 to June 30) because the employer failed to file quarterly tax and wage reports. The standard rate is the highest rate that is in effect for the year. For Maryland unemployment insurance purposes, taxable wages are defined as the first $8,500 earned by each employee in a calendar year . Interest rates are 1.5% per month on unpaid balances. Employers are charged interest on late contribution and reimbursement payments. Rates for new employers The tax rate for new employers may range from 1.0% to 2.6%.

## Source

- https://labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State unemployment insurance taxable wage bases and new employer tax rates by US state](https://referencesource.org/state-ui-taxable-wage-bases/).