Maryland into Northern Virginia

Live in Maryland, work in Virginia (2026)

Whether the two states have a reciprocity agreement, which form stops the withholding, and what your paycheck actually looks like after both states and any local tax have taken their share.

Is there a reciprocity agreement?

Yes. Maryland and Virginia have a reciprocity agreement, so Virginia takes $0 from a Maryland resident. File VA Form VA-4 with your Virginia employer. Maryland taxes you as normal, and your county income tax of $3,200 comes across the river with you.

The Maryland to Northern Virginia commute is covered by a reciprocity agreement, and the state half of it is straightforward. File Form VA Form VA-4 with your Virginia employer and Virginia withholds nothing, leaving its share of your wages at $0. Maryland taxes you as a resident, taking $4,538 at $100,000. The half that catches people is local. Maryland's county income tax is not a small add-on and it does not behave like a city tax. At $100,000 it takes $3,200 from you, and because it is levied on where you live, it follows you to a job in Arlington exactly as it would follow you to a job in Rockville. Virginia, by contrast, has no local income tax at all, anywhere in the state. So the colleague sitting next to you who lives in Virginia pays no local tax whatsoever, and you pay $3,200, for the same salary in the same office.

At $100,000 single filer, against working at home in Maryland

This commute changes nothing about your take-home. You keep $71,442 either way.

Computed from the tax engine with 2026federal brackets, FICA, both states' income tax, and any local tax at either end. Standard deduction, no pre-tax contributions.

Who taxes you, and how much?

Single filer at $100,000, 2026 rules.

Tax	Amount
Virginia income tax (work state)	$0
Maryland income tax (resident state)	$4,538
Combined state income tax	$4,538
Montgomery County, MD local tax	$3,200

How the Maryland and Virginia rule works

Maryland's reciprocity with Virginia removes Virginia's claim on your wages. It does not, and could not, remove Maryland's own. Your Maryland resident return reports all of your income and computes both the state tax and the county tax on it, and the county rate is set by the county you live in rather than by anything to do with your employer. Form VA Form VA-4 is the Virginia withholding exemption certificate, and it is what stops Virginia deducting tax at source. Note that Virginia's reciprocity is conditional in some pairings, requiring that a nonresident spend no more than 183 days in Virginia and maintain no abode there. If you have a place in Virginia as well as one in Maryland, or you spend most of your time there, the exemption is worth checking rather than assuming. The condition is on the Virginia side, so it is Virginia that would come asking.

The local tax the agreement does not cover

Maryland's county income tax is the number that decides this commute, and it does not move. You owe $3,200 to Montgomery County, MD at $100,000, and you would owe it whether your job sat in Bethesda or in Arlington. Virginia levies no local income tax anywhere, so the tax gap between you and a Virginia-resident colleague in the same office is real and it is entirely local. Anyone weighing a move across the river should price this line before anything else.

What this estimate covers

These figures apply 2026 federal brackets after the standard deduction, FICA, Maryland's income tax, Virginia's income tax where the agreement does not remove it, and the local tax at each end of the commute. State-administered payroll programs such as disability and paid family leave follow the work state, so where Virginia runs them they come out of your check on Virginia's schedule rather than Maryland's. They assume every workday is spent in Virginia and all of your wages are earned there.

One limit is worth naming. A split week, with some days worked from home, is not modelled: the credit, the local tax and the work-state payroll programs would each be apportioned across the two states, and this estimate treats the whole year as Virginia work.

Living in Maryland and working in Virginia: FAQ

Does Virginia tax Maryland residents?

No. The two states have a long-standing reciprocity agreement, so Virginia's share of your wages comes to $0. File Form VA Form VA-4 with your Virginia employer and no Virginia tax will be withheld from your pay at any point in the year.

Do I still pay my Maryland county tax?

Yes, all of it. The county tax is levied on Maryland residents, so it tracks where you live rather than where you work. At $100,000 that is $3,200 to Montgomery County, MD, and a Virginia job does not reduce it.

Why does my Virginia colleague pay no local tax?

Because Virginia has no local income tax anywhere in the state. Maryland has one in every county. Two people in the same office on the same salary can therefore have a local tax bill of $3,200 and nothing at all, purely on where they sleep.

Is the Virginia agreement conditional?

In some pairings, yes. Virginia's reciprocity can require that you spend no more than 183 days in the state and keep no abode there. If you maintain a place in Virginia as well as your Maryland home, confirm the exemption still applies to you.

Which return do I file?

A Maryland resident return, reporting all of your income including the Virginia wages, and computing both the state tax and the county tax on it. No Virginia return is needed if the exemption certificate is on file with your employer and nothing was withheld.

Does the commute change my take-home?

No. You keep $71,442, which is the same as working in Maryland, because Virginia takes nothing and Maryland taxes you identically either way. The commute is neutral; it is the choice of where you live that carries the real cost here.

This estimate is for planning purposes only and does not constitute tax or financial advice. Actual paycheck withholding depends on your employer's payroll system, custom W-4 elections, additional income, and personal tax situation. For specific tax-planning decisions, consult a licensed CPA or tax professional. Cross-state estimates additionally assume all wages are earned in the work state and exclude any apportionment of remote workdays.

How This Page Is Reviewed

The Maryland to Virginia commute rule is taken from each state's own reciprocity guidance and withholding forms, and is reviewed against those primary sources before each tax-year update. Local tax figures come from the municipal research files behind the city pages.

Reviewed by

PaycheckCalc Research Desk

Last reviewed

2026-07-14

Primary sources