What is the sales tax rate in Gaithersburg?
The combined sales tax rate in Gaithersburg, Maryland is 6% as of 2026. It is made up of the Maryland statewide base rate of 6%, plus applicable Montgomery County and local district taxes. Gaithersburg sits within Montgomery 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 Gaithersburg.
Who needs to collect sales tax in Gaithersburg, Maryland?
Any business with sales tax nexus in Maryland must register, collect, and remit sales tax on taxable sales delivered to Gaithersburg. 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 Gaithersburg?
To collect sales tax in Gaithersburg, 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 Gaithersburg?
Sales tax in Gaithersburg is charged based on the delivery address. For orders shipped to a Gaithersburg 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 Montgomery County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Gaithersburg ZIP codes and how Gaithersburg compares with other cities in Montgomery County and across Maryland.
