Gaithersburg, Maryland Cannabis Tax Rate
12% totalAdministering agencies: Comptroller of Maryland · Updated for 2026
A legal cannabis purchase in Gaithersburg is taxed at a combined effective rate of about 12% — all of it from Maryland's state-level taxes, since Gaithersburg does not add a local cannabis tax. Every major Maryland city tracked here carries the same combined rate, because Maryland does not let cities add their own cannabis tax on top of the state rate. On a typical $100.00 dispensary purchase that works out to roughly $12.00 in tax, or about $112.00 out the door.
How Much Is Cannabis Tax in Gaithersburg?
Use these worked examples to see what Gaithersburg's 12% combined cannabis tax adds to a dispensary purchase. Figures apply the Maryland state excise to the pre-tax price.
| Pre-tax price | Total tax | Gaithersburg city tax | You pay |
|---|---|---|---|
| $50.00 | $6.00 | $0.00 | $56.00 |
| $100.00 | $12.00 | $0.00 | $112.00 |
| $200.00 | $24.00 | $0.00 | $224.00 |
Estimates treat all taxes as applied to the retail price; actual receipts vary by product, potency tax (where applicable), and exact local sales rate. Model a specific basket with the Gaithersburg tax calculator.
Gaithersburg Cannabis Tax Breakdown
| Tax | Rate | Notes |
|---|---|---|
| Maryland Cannabis Excise | 12% | State-imposed retail excise |
| Maryland State Sales Tax | 0% | Applies to medical and adult-use sales |
| Typical Local Sales Tax | 0% | County / district average |
| Gaithersburg Cannabis Business Tax | 0% | No city cannabis tax levied |
| Combined Effective Rate | 12% | What you actually pay at retail |
Official source: Comptroller of Maryland ↗ · rates compiled 2026-08-11 · city rates set by local ordinance.
How Medical Cannabis Is Taxed in Gaithersburg
Qualifying registered medical patients are exempt from the 12% state cannabis excise. In practice that trims roughly $12.00 off every $100.00 spent versus an adult-use purchase in Gaithersburg.
Why Is Cannabis Taxed This Much in Gaithersburg?
Cannabis in Gaithersburg carries layers of tax that ordinary retail goods never see. Maryland adds its 12% cannabis excise on top of ordinary sales tax. Because Gaithersburg does not add a local cannabis tax, shoppers here pay only the Maryland state-level taxes — which keeps Gaithersburg on the lower-cost end of the Maryland market.
Maryland imposes a 12% sales and use tax on adult-use cannabis — raised from 9% on July 1, 2025 by the Budget Reconciliation and Financing Act, with scheduled steps to 13% in 2027 and 15% by 2030. No additional excise tax. Medical cannabis is exempt. No local cannabis tax is allowed.
Gaithersburg vs Other Maryland Cities
Maryland keeps local cannabis taxes uniform, so the combined rate in Gaithersburg matches the other major cities below — the main cost difference between them comes down to base dispensary pricing, not tax.
| City | City Cannabis Tax | Combined Effective Rate |
|---|---|---|
| Baltimore | 0% | 12% |
| Frederick | 0% | 12% |
| Rockville | 0% | 12% |
| Gaithersburg (this page) | 0% | 12% |
See the full Maryland cannabis tax guide →
Frequently Asked Questions
What is the cannabis tax rate in Gaithersburg, Maryland?
How much tax will I pay on a $100 cannabis purchase in Gaithersburg?
How much is the cannabis business tax in Gaithersburg?
Are medical cannabis patients exempt from Gaithersburg's tax?
Where can I buy cannabis in Gaithersburg?
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