Maryland Estimated Tax Payments (2026)

Do you have to pay estimated taxes in Maryland?

Yes. If you're self-employed in Maryland and expect to owe more than $500 in Maryland state and county income tax for 2026 after withholding, you must make quarterly estimated payments to the Comptroller of Maryland. That is below the federal $1,000 threshold, so most part-time self-employed people owe them too. Maryland taxes income at graduated rates up to 6.5%.

When are Maryland estimated taxes due in 2026?

Maryland's 2026 quarterly payments are due April 15, June 15, September 15, and January 15, in four equal installments, on the same calendar as your federal payments.

• Q1, April 15, 2026

• Q2, June 15, 2026

• Q3, September 15, 2026

• Q4, January 15, 2027

How much should you set aside for Maryland estimated taxes?

Plan to set aside about 30% of your net self-employment profit to cover federal, Maryland, and county taxes combined, then confirm the exact amount with the calculator above. On $50,000 of net self-employment profit, federal self-employment tax alone is about $7,065 (15.3% on 92.35% of your earnings). On top of that you'll owe federal income tax, Maryland income tax at graduated rates up to 6.5%, and county income tax of 2.25% to 3.3% (3.2% in most counties).

How do you avoid a Maryland underpayment penalty?

To avoid a Maryland underpayment penalty, pay the smaller of 90% of your 2026 Maryland tax or 110% of your 2025 tax, in four on-time installments. Paying the full amount late doesn't help; each installment has to be on time. You can estimate a federal underpayment penalty here.

What deductions lower your Maryland estimated taxes?

Because estimated taxes are based on your net profit, every business write-off you claim lowers what you owe each quarter. Common deductions for 1099 workers, reported on Schedule C, include the home-office deduction, car mileage, phone and internet, software, and supplies. Like the IRS, Maryland lets you deduct half of your self-employment tax. The federal Qualified Business Income (QBI) deduction can remove up to 20% of your qualified business income from your federal taxes, but Maryland doesn’t allow it, so it doesn’t lower your Maryland or county tax.

Keeper's 1099 tax calculator estimates your bill after deductions, and our write-off guides list the deductions for your line of work.

Do self-employed people in Maryland owe local or other taxes too?

Often yes. Every Maryland county and Baltimore City charges an income tax of 2.25% to 3.3% (3.2% in most), figured on the same income as your state tax and filed on the same return.

Note: Figures are current for the 2026 tax year and are for planning, not tax advice. Confirm the details with the Comptroller of Maryland before you file.

How to file quarterly taxes in Maryland

Filing quarterly in Maryland means two separate payments each period: one to the IRS for federal tax, and one to the Comptroller of Maryland for your state taxes. Here’s how to do it.

1. Confirm you need to pay. You owe estimated payments when tax isn’t withheld from enough of your income — 1099 or freelance work, investment income, or other untaxed income. Federal and Maryland run separate tests: the state generally requires estimated payments if you expect to owe more than $500 in Maryland tax after withholding and credits, subject to its safe-harbor rules.
2. Calculate your federal estimate. Use the Form 1040-ES worksheet (or tax software). Estimate your full-year income, add your federal income tax and self-employment tax, subtract anything already withheld from a paycheck, and split the rest across the year. The estimate at the top of this page gives you a starting number.
3. Calculate your Maryland estimate separately. Work out your Maryland amount on its own using Form PV. Don’t just send part of your federal payment to the state — the Maryland calculation is separate, based on your Maryland income tax, credits, and any Maryland withholding.
4. Pay the IRS. Pay through IRS Direct Pay (or EFTPS) and choose the estimated tax / Form 1040-ES option. Select tax year 2026 and save the confirmation number. This money counts only toward your federal taxes.
5. Pay Maryland separately. Make a second payment to Maryland Tax Connect and select the Form PV estimated payment for 2026. Save that confirmation too. This money counts only toward your Maryland taxes.
6. Repeat on each deadline. For 2026, federal estimated payments are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. Maryland uses those same four dates.

Steps reflect 2026 rules and are for planning, not tax advice.