Maryland's 2026 tax figures aren't published yet. This calculator uses Maryland's latest official 2025 rates and will be updated as soon as the 2026 numbers are released. Federal figures are already 2026.
If you earn 1099 or self-employment income in Maryland, the IRS and the state both expect you to pay taxes as you go, in four quarterly installments rather than one April bill. This calculator estimates your 2026 quarterly payments across all three pieces: federal self-employment tax, federal income tax, and Maryland state income tax. Maryland is the only state where every county and Baltimore City levies its own local income tax (2.25% to 3.30% in 2025) on top of the state income tax. Enter your expected net self-employment income, any W-2 wages, and your filing status to see what to send each quarter, your due dates, and how the safe-harbor rules protect you from an underpayment penalty. Everything is an estimate for planning. Always confirm with the Comptroller of Maryland before you file.
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Prefilled with the 3.20% rate most counties use. See the FAQ for your county.
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Estimated Maryland tax for 2026, split across four quarters
Quarterly Payment Schedule
How quarterly taxes work in Maryland
Self-employment income has no tax withheld for you, so both the IRS and Comptroller of Maryland ask you to prepay in quarterly installments. On the federal side you owe self-employment tax (15.3% Social Security and Medicare on 92.35% of your net profit, up to the Social Security wage base) plus federal income tax on your profit after the standard deduction. On top of that, Maryland applies its own income tax.
Maryland generally requires estimated payments once you expect to owe more than $500 in state tax for the year. Maryland follows the federal schedule: April 15, June 15, September 15, and January 15. If a due date falls on a weekend or holiday, it moves to the next business day. Maryland follows the standard four-installment schedule.
Maryland is the only state where every county and Baltimore City levies its own local income tax, charged on the same income as the state tax and collected together with it, so your quarterly estimates have to cover both. The calculator folds the county tax into your Maryland figure and pre-fills 3.20% (the rate paid in Montgomery, Prince George's, Howard, Baltimore City, and Baltimore County, among others); change the "Your county rate" box to match where you live; see the FAQ for every county's rate.
You avoid an IRS underpayment penalty by hitting a "safe harbor": paying at least 90% of this year's total tax, or 100% of last year's (110% if your income is higher). Maryland taxes your federal AGI after a flat standard deduction ($3,350 single / $6,700 married for 2025) at graduated rates from 2% to 6.5%; 2025 added new top brackets of 6.25% (over $500,000 single / $600,000 married) and 6.50% (over $1 million / $1.2 million). Crucially, every Maryland county and Baltimore City adds its own local income tax on the same income (2.25% to 3.30% in 2025), which this calculator includes and pre-fills at 3.20%, editable to your county's rate. You can pay online through the Comptroller of Maryland portal, and the calculator above breaks your total into the federal and Maryland pieces so you can send each to the right place. You can pay online at the Comptroller of Maryland (payment portal).
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Maryland Estimated Tax FAQ
Do I have to pay quarterly estimated taxes in Maryland?
Generally yes, if you expect to owe tax on income that has no withholding (like 1099 or self-employment income). You will owe federal estimated taxes, and Maryland expects state estimated payments too once you expect to owe more than $500 in state tax. Use the calculator above to see both.
When are 2026 estimated taxes due?
Federal estimated payments for 2026 are due April 15, June 15, September 15, and January 15 of the following year. Maryland follows the federal schedule: April 15, June 15, September 15, and January 15. If a due date falls on a weekend or holiday, it moves to the next business day.
How much should I set aside for taxes as a 1099 worker in Maryland?
A common rule of thumb is 25–30% of your net self-employment income, and a bit more in Maryland because of state income tax. The calculator above gives you a far more precise number based on your actual income and filing status.
What is unique about estimated taxes in Maryland?
Maryland is the only state where every county and Baltimore City levies its own local income tax (2.25% to 3.30% in 2025) on top of the state income tax.
Are there other Maryland-specific rules I should know?
Maryland's county tax is charged on the same income as the state tax and is often close to half of the state portion, so your quarterly estimates must cover state and local together. Maryland added two new high-income brackets for 2025 under the Budget Reconciliation and Financing Act: 6.25% (over $500,000 single / $600,000 joint) and 6.50% (over $1 million / $1.2 million joint).
What local income tax rate does my Maryland county charge?
Every Maryland county and Baltimore City sets its own 2025 local income tax rate on the same income the state taxes, per the Comptroller's estimated-tax (Form PV) worksheet: 3.30% in Dorchester; 3.20% in Baltimore City, Baltimore County, Calvert, Caroline, Howard, Kent, Montgomery, Prince George's, Queen Anne's, St. Mary's, Somerset, and Wicomico; 3.06% in Harford; 3.03% in Allegany, Carroll, and Charles; 2.95% in Washington; 2.74% in Cecil; 2.65% in Garrett; 2.40% in Talbot; and 2.25% in Worcester. Anne Arundel and Frederick use graduated local brackets (roughly 2.7% to 3.2%), so the single editable rate here is an approximation for those two. The calculator pre-fills 3.20% (the rate most Marylanders pay), but change the 'Your county rate' box to match your county.
How does Maryland's standard deduction and personal exemption work?
For 2025 Maryland switched to a flat standard deduction of $3,350 (single) or $6,700 (married filing jointly), replacing the older rule that set it at 15% of your income capped at a few thousand dollars. Maryland also gives a $3,200 personal exemption per person, which this calculator does not subtract, so its estimate runs slightly high, a deliberately conservative cushion. That exemption phases out for higher earners (above roughly $100,000 single / $150,000 married), which is why we leave it out rather than guess your phase-out.
Does this include Maryland's capital gains surcharge?
No. Maryland's 2025 law added a 2% surcharge on certain high-income capital gains, but this calculator models only ordinary self-employment income and does not apply a capital-gains surtax. If a large share of your income is investment gains, your actual Maryland tax could be higher than shown.
Do I have to make Maryland estimated payments, and what's the safe harbor?
Maryland requires estimated payments once you expect to owe more than $500 in state and local tax after withholding (Comptroller Form PV worksheet; COMAR 03.04.01.02). To avoid a penalty, pay either 90% of this year's Maryland tax or 110% of last year's, and Maryland applies the 110% prior-year figure at every income level, with no lower 100% tier for modest incomes like the federal rules have.
What if I win a prize or lottery money in Maryland?
Maryland treats large winnings specially: if you receive $500 or more of prize or gambling income, you must file a declaration of estimated tax and pay it in full within 60 days, rather than waiting for the next regular quarterly due date.
Does this calculator include the QBI deduction?
Not in this version. The Qualified Business Income (QBI) deduction can reduce your federal taxable income by up to 20% of qualifying business profit, so your real federal tax may be a little lower than shown. We keep the estimate conservative and leave QBI out; factor it in with a tax professional if it applies to you.
For educational purposes only, not tax advice. Tax rules change and individual situations vary; confirm figures with a tax professional and the Comptroller of Maryland before filing. State tax data last verified 2026-07-06. Sources: marylandcomptroller.gov, marylandtaxes.gov, marylandcomptroller.gov.