What is the sales tax rate in Baltimore?
The combined sales tax rate in Baltimore, Maryland is 6% as of 2026. It is made up of the Maryland statewide base rate of 6%, plus applicable Baltimore City County and local district taxes. Baltimore sits within Baltimore City County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in Maryland is administered by the Comptroller of Maryland, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Baltimore.
Who needs to collect sales tax in Baltimore, Maryland?
Any business with sales tax nexus in Maryland must register, collect, and remit sales tax on taxable sales delivered to Baltimore. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in Maryland.
- Economic nexus: exceeding $100,000 in sales to Maryland customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross Maryland's economic nexus threshold must register with the Comptroller of Maryland before continuing to sell into the state.
How do you register for a sales tax permit in Baltimore?
To collect sales tax in Baltimore, you must register for a sales tax permit with the Comptroller of Maryland. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly Maryland sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Baltimore?
Sales tax in Baltimore is charged based on the delivery address. For orders shipped to a Baltimore address, the combined rate of 6% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Baltimore City County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Baltimore ZIP codes and how Baltimore compares with other cities in Baltimore City County and across Maryland.
