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. Every Maryland county and Baltimore City charges a local income tax of about 2.25%-3.20% on top of the state rate — this state estimate does not include it, so budget extra. 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.
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. Maryland follows the standard four-installment schedule.
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 applies graduated 2%-6.5% rates to your federal AGI after a capped standard deduction. Important: every Maryland county also charges a local income tax (about 2.25%-3.20%) on the same return, which this estimate does NOT include — your real Maryland bill will be higher. 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).
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 2026-07-05.
Sources: marylandtaxes.gov.