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Historic Rehabilitation Tax Credit in Baltimore, MD 2026

Calculate your historic rehabilitation tax credit tax savings in Baltimore, Maryland. With Maryland's 5.75% state tax rate, your combined savings are higher.

Maryland Tax Context

State Income Tax
5.75%
Local Income Tax
3.2%
Property Tax Rate
1.04%
Tax Burden
Moderate

Baltimore City piggyback income tax rate of 3.2% (highest in MD); all MD counties levy piggyback tax

$5,000
Est. Total Savings
No Limit
Max Deduction
Tax Credit
Deduction Type
30.9%
Combined Tax Rate

Historic Rehabilitation Tax Credit Savings Calculator for Baltimore

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Federal Savings

$5,000

22% bracket

Maryland State

$0

5.75% rate

Local Tax

$0

3.2% rate

Total Savings

$5,000

30.9% combined

Tax credits reduce your tax bill dollar-for-dollar, regardless of your tax bracket.

Savings by Tax Bracket in Baltimore

10%
$5,000
12%
$5,000
22%
$5,000
24%
$5,000
32%
$5,000
35%
$5,000
37%
$5,000

Includes 5.75% Maryland state tax + 3.2% local tax on top of federal savings.

Eligibility Requirements

Owners of certified historic structures who undertake substantial rehabilitation

  • 120% credit for certified historic structures
  • 2Must be a substantial rehabilitation (exceed adjusted basis)
  • 3Must follow Secretary of Interior's Standards

Maryland residents should verify that this deduction is also recognized on their state tax return for additional savings of up to 5.75%.

Common Mistakes to Avoid

  • !Not getting Part 1 certification before starting work
  • !Failing to meet the substantial rehabilitation test
  • !Not spreading credit over 5 years as required
  • !Forgetting to claim the deduction on your Maryland state return (missing 5.75% additional savings)
  • !Not checking if Baltimore's local income tax allows this deduction (3.2% potential additional savings)

Required Tax Forms

Form 3468NPS Form 10-168

File these forms with your federal tax return to claim the historic rehabilitation tax credit. Maryland may require additional state-specific forms.

Calculate Your Full Tax Savings in Baltimore

Use our free tax calculators to optimize your entire tax return for Maryland.

Frequently Asked Questions

How much can I save with the Historic Rehabilitation Tax Credit in Baltimore, MD?

In Baltimore, Maryland, the historic rehabilitation tax credit can save you an estimated $5,000 per year. This includes $5,000 in federal tax savings and $0 in Maryland state tax savings plus $0 in local tax savings. The national average savings is $15,000/year.

What is the Maryland state income tax rate for Baltimore residents?

Maryland has a 5.75% state income tax rate. Baltimore residents also pay a 3.2% local income tax, bringing the combined state/local rate to 8.9%. Baltimore City piggyback income tax rate of 3.2% (highest in MD); all MD counties levy piggyback tax

Who qualifies for the Historic Rehabilitation Tax Credit in Baltimore?

Owners of certified historic structures who undertake substantial rehabilitation. The eligibility requirements are the same whether you live in Baltimore or elsewhere in the U.S., as this is a federal tax credit. However, your savings amount will vary based on Maryland's 5.75% state tax rate.

What tax forms do I need to claim the Historic Rehabilitation Tax Credit in Maryland?

To claim the historic rehabilitation tax credit, you need to file Form 3468 and NPS Form 10-168 with your federal return. Maryland residents should also check if the state allows this deduction on their state return, which could provide an additional 5.75% savings. Filing status affects your deduction limits and tax bracket.

Is the Historic Rehabilitation Tax Credit better in Baltimore than in states without income tax?

Yes, Baltimore residents benefit more because Maryland's 5.75% state income tax means the deduction reduces both your federal AND state tax liability. In states with no income tax (like Texas, Florida, or Nevada), this deduction only reduces federal taxes. Your combined rate of 30.9% means more savings per dollar deducted.