Fact-checked by Jupid experts
Reviewed by our in-house tax team before publishing. Every figure is validated against:
Last reviewed: October 24, 2026
Maryland estimated tax payments for 2026 are due April 15, June 15, September 15, 2026, and January 15, 2027, paid through Maryland Tax Connect or with Form PV, and they are required when your Maryland income tax is expected to exceed your Maryland withholding by more than $500. The estimate must include your county income tax of 2.25% to 3.30%, because the Comptroller collects state and local tax on the same payment. To avoid interest, pay the smaller of 90% of your 2026 Maryland and local tax or 110% of your 2025 tax, at every income level. Short installments cost 10.8133% a year, charged at 0.9011% for each month or part of a month.
Key takeaways:
Save this cheat sheet — key numbers in one image.
Maryland uses the federal calendar. The Comptroller's 2026 Payment Voucher Worksheet (PVW) asks for at least one-fourth of the year's estimated tax on each date:
| Installment | Due date |
|---|---|
| 1 | April 15, 2026 (passed) |
| 2 | June 15, 2026 (passed) |
| 3 | September 15, 2026 (passed) |
| 4 | January 15, 2027 (a Friday) |
A due date on a Saturday, Sunday, or legal holiday moves to the next business day. The calendar matches federal Form 1040-ES, and the estimated tax due-dates tool shows the two side by side. You can also pay the whole year with the first installment.
Maryland offers the same January shortcut as the IRS. Instead of the fourth payment, you may file your 2026 return and pay the balance by January 31, 2027, per the PVW. That date is a Sunday, so plan for Friday, January 29. Farmers and fishermen with at least two-thirds of gross income from that work file one declaration with full payment by January 15, 2027, or skip estimates by filing and paying the full 2026 tax by March 1, 2027.
You must file a declaration of estimated tax if you are required to file a Maryland return and your income is expected to develop a tax of more than $500 in excess of your Maryland withholding, under section 10-815 of the Tax-General Article. The Comptroller's Personal Tax Tip #54 names the usual sources: self-employment income, pensions, interest, dividends, capital gains, and wages with too little Maryland withholding.
"Tax" here means Maryland state tax plus your county or Baltimore City tax. A Rockville consultant with $12,000 of side income clears $500 easily once the 3.20% Montgomery County tax sits on top of the state brackets.
Three special cases change the timing:
Nonresidents with Maryland income, such as a Virginia owner of a Baltimore rental, pay the state brackets on their Maryland share plus a 2.25% special nonresident tax in place of county tax, and use the same Form PV for Form 505 estimates.
The Maryland estimated tax worksheet starts from federal adjusted gross income, applies Maryland's own deductions and exemptions, and then calculates two taxes on the same taxable net income: the state tax from the rate schedule and the local tax from your county rate. The PVW lines, in short:
| PVW line | What goes there |
|---|---|
| 1–3a | Federal AGI plus or minus Maryland modifications = Maryland AGI |
| 3b | Net capital gain subject to the 2% surtax (only if federal AGI exceeds $350,000) |
| 4 | Standard deduction: $3,350 single, married filing separately, or dependent; $6,700 joint, head of household, or surviving spouse |
| 6 | Exemptions: $3,200 each when federal AGI is $100,000 or less, phasing down above that |
| 7 | Taxable net income |
| 8a–8c | State tax from the 2026 rate schedule, plus the 2% surtax |
| 11 | Local tax: line 7 × your county or Baltimore City rate |
| 13–16 | Total Maryland and local tax, minus withholding, divided by 4 |
The exemption phase-down is steep. A single filer gets $1,600 per exemption at federal AGI of $100,001 to $125,000, $800 up to $150,000, and nothing above; joint filers keep the full $3,200 to $150,000, then $1,600, then $800, and nothing above $200,000.
The 2026 state brackets, from the PVW rate schedules:
| Rate | Single, MFS, dependent (taxable net income) | Joint, HOH, surviving spouse |
|---|---|---|
| 2% / 3% / 4% | First $1,000 / $1,000–$2,000 / $2,000–$3,000 | Same |
| 4.75% | $3,000–$100,000 | $3,000–$150,000 |
| 5% | $100,000–$125,000 | $150,000–$175,000 |
| 5.25% | $125,000–$150,000 | $175,000–$225,000 |
| 5.5% | $150,000–$250,000 | $225,000–$300,000 |
| 5.75% | $250,000–$500,000 | $300,000–$600,000 |
| 6.25% | $500,000–$1,000,000 | $600,000–$1,200,000 |
| 6.5% | Over $1,000,000 | Over $1,200,000 |
Worked example. Josefina, a single freelance grant writer in Silver Spring, expects 2026 Maryland AGI of $104,950 with no Maryland modifications.
| Step | Amount |
|---|---|
| Maryland AGI | $104,950 |
| Standard deduction | −$3,350 |
| Exemption (federal AGI between $100,000 and $125,000) | −$1,600 |
| Taxable net income | $100,000 |
| State tax: $90 + 4.75% × $97,000 | $4,697.50 |
| Montgomery County tax: 3.20% × $100,000 | $3,200.00 |
| Total 2026 Maryland and local tax | $7,897.50 |
County tax is 41% of Josefina's Maryland bill. A worksheet that stops at line 10 leaves out $3,200, or $800 per installment.
Interactive
What should each Maryland installment be, county tax included?
Enter your expected 2026 Maryland taxable net income (PV worksheet line 7), where you live on December 31, your filing status, and your 2025 Maryland and local tax. The tool adds the county tax the state collects on the same voucher.
Maryland AGI minus deductions and exemptions.
Line 34 of your 2025 Form 502. Enter 0 if none.
Each of your four installments
$1,705
Locked in by 110% of your 2025 tax. No interest even if 2026 comes in higher.
2026 Payment Voucher Worksheet rate schedules and local rates; 2025 Form 502UP. Safe harbor: the lesser of 90% of 2026 Maryland and local tax or 110% of 2025 Maryland and local tax (Form 502, line 34), in four equal installments. No declaration is required when the tax after Maryland withholding is $500 or less. Assumes no Maryland withholding and no credits; the 2% surtax on net capital gain for federal AGI over $350,000 is not included. Interest shown at 0.9011% per month (2026 rate).
Add federal and self-employment taxMaryland's 23 counties and Baltimore City each set a local income tax rate, and the Comptroller collects it on the state return, per the Comptroller's rates and brackets page. The rate is based on where you live on December 31, not where you work. For 2026, the rates range from 2.25% to 3.30%:
| 2026 local rate | Counties |
|---|---|
| 3.30% | Dorchester, Kent (up from 3.20%) |
| 3.20% | Allegany (up from 3.03%), Baltimore City, Baltimore County, Calvert, Caroline, Howard, Montgomery, Prince George's, Queen Anne's, St. Mary's, Somerset, Wicomico |
| 3.06% | Harford |
| 3.03% | Carroll, Charles |
| 2.95% | Washington |
| 2.74% | Cecil |
| 2.65% | Garrett |
| 2.40% | Talbot |
| 2.25% | Worcester; nonresidents (special nonresident tax) |
| Tiered | Anne Arundel, Frederick (below) |
Anne Arundel County taxes in marginal tiers: for single filers, 2.70% on the first $50,000 of taxable net income, 2.94% from $50,001 to $400,000, and 3.20% above that; joint filers get $75,000 and $480,000 breakpoints. Frederick County works differently. Its rate depends on your income level and applies to all of your taxable net income: 2.25% up to $25,000, 2.75% up to $50,000, 2.96% up to $150,000, and 3.20% above for single filers (joint breakpoints: $25,000, $100,000, and $250,000). A single Frederick filer at $150,000 owes $4,440 of county tax; at $150,001, the 3.20% rate applies to every dollar and the bill becomes $4,800.03.
Here is Josefina's $100,000 of taxable net income in different places:
| Where she lives | Local tax | State plus local |
|---|---|---|
| Worcester County (2.25%) | $2,250 | $6,947.50 |
| Talbot County (2.40%) | $2,400 | $7,097.50 |
| Anne Arundel County (tiered) | $2,820 | $7,517.50 |
| Frederick County (2.96%) | $2,960 | $7,657.50 |
| Montgomery County (3.20%) | $3,200 | $7,897.50 |
| Dorchester or Kent County (3.30%) | $3,300 | $7,997.50 |
A move between counties during 2026 changes the rate for the whole year, because the December 31 address controls.
Maryland charges no interest if you made four timely installments, each at least one-fourth of either 110% of last year's tax or 90% of this year's tax, per the exceptions on Form 502UP:
| Option | Required total | Catch |
|---|---|---|
| Current year | 90% of 2026 Maryland and local tax | Measured against your actual 2026 tax; the only option for first-time filers |
| Prior year | 110% of 2025 Maryland and local tax | Applies at every income level; uses line 34 of the 2025 Form 502 |
The prior-year option is where Maryland departs from the IRS. Federal law asks for 100% of last year's tax unless AGI topped $150,000. Maryland asks everyone for 110%, which is how sections 13-602 and 13-702 of the Tax-General Article are summarized on the form. Virginia takes a flat 100% at any income, and Colorado takes 70% of the current year with the 110% tier only above $150,000.
Josefina's 2025 Maryland and local tax was $6,200:
| Safe harbor test | Amount |
|---|---|
| 90% × $7,897.50 (2026) | $7,107.75 |
| 110% × $6,200 (2025) | $6,820.00 |
| Required total (smaller) | $6,820.00 |
| Each installment | $1,705.00 |
| Balance with her 2026 Form 502 by April 15, 2027 | $1,077.50 |
Maryland Tax Connect is the Comptroller's online portal for individual estimated payments since September 1, 2026, when it replaced iFile and the old online bill payment system, per the Comptroller's Maryland Tax Connect page. The portal is free, and you can make a payment without registering; registering with information from a prior return adds account history and notices. The old iFile and payment pages remain online only to view history. If the 2026 PVW you printed in the spring tells you to schedule payments in iFile, use Maryland Tax Connect at mdtaxconnect.gov instead.
Other ways to pay, per the Comptroller's payment methods page:
| Method | Cost | Form PV needed? |
|---|---|---|
| Maryland Tax Connect | Free | No |
| Credit card through the Comptroller's vendor (Truist/Govolution) | 2.45% fee, $1 minimum | No |
| Check or money order by mail | Postage | Yes |
To pay by mail, check box 1, "Estimated Payment/Quarterly (502D)," on the 2026 Form PV (and box 1a if this is your first estimate or your filing status changed). Make the check payable to "Comptroller of Maryland," write the last four digits of your SSN or ITIN, the tax year, and the tax type on it, and mail it to Comptroller of Maryland, Payment Processing, PO Box 8888, Annapolis, MD 21401-8888. The Comptroller says never to mail Form PV without a payment.
Maryland charges interest on each underpaid installment. The rate for 2026 is 10.8133% a year, or 0.9011% per month, and a partial month counts as a full month, per the 2025 Form 502UP and the Comptroller's filing-season update. The 2025 rate was 11.4825%. The 2027 rate, which applies to months after December 31, 2026, had not been published as of October 6, 2026.
The 2025 Form 502UP counts whole months for a payment made late but before the next quarter's due date; the 2026 form is not out yet, so the figures below assume the same method. If Josefina skipped her $1,705 September 15 installment:
| Catch-up date | Months charged | Interest at 0.9011% a month | IRS equivalent at 7% (daily) |
|---|---|---|---|
| October 15, 2026 | 1 | $15.36 | about $9.81 |
| October 30, 2026 | 2 | $30.73 | $14.71 |
| December 10, 2026 | 3 | $46.09 | $28.12 |
Paying on October 16 costs the same as paying on November 15: every started month is charged in full, so a payment that missed one 15th costs nothing extra until the next one. The federal side uses the 7% rate the IRS set for the second half of 2026; the estimated tax penalty guide covers it.
You do not have to compute Maryland's interest yourself. The 502UP instructions let you file your return as usual and wait for a notice. Filing the form still pays off in three situations, each with a code on the return:
The Budget Reconciliation and Financing Act of 2025 (HB 352) changed Maryland's income tax for taxable years beginning after December 31, 2024, according to the Comptroller's 2025 legislative session summary:
A couple with $420,000 of federal AGI that includes a $60,000 long-term stock gain owes $1,200 of surtax on top of the brackets, and that $1,200 belongs in the January installment if the gain happened this year. For 2025 only, Maryland waived underpayment interest caused solely by the rate increase. That relief does not carry into 2026, and anyone anchoring on 110% of 2025 tax is now anchoring on a year that already includes the new rates. Our state capital gains tax rates guide compares Maryland's surtax with other states' treatment.
A partnership or S corporation can elect to pay Maryland income tax at the entity level for all members. The election is made on the entity's first filing of the year (Form 510/511D or 510/511E), the electing entity files Form 511, and it makes its own quarterly estimates on Form 510/511D once its tax will exceed $1,000, per the 2025 pass-through entity booklet. Members then claim the electing pass-through entity member credit on their own returns, which lowers the personal estimate. An owner whose S corporation elects should size personal vouchers after that credit.
The state brackets are only part of the bill. For Josefina, county tax is $3,200 of $7,897.50, and a state-only estimate misses both safe harbors.
That is the federal rule for AGI of $150,000 or less. Maryland's prior-year option is 110% for everyone, so a 100% plan leaves each installment short.
Frederick County's tiers apply to all taxable net income. Crossing $150,000 as a single filer raises the county rate on every dollar, a $360 jump for the last dollar of income.
iFile no longer takes new payments. Estimated payments made after September 1, 2026 go through Maryland Tax Connect, by card, or by check with Form PV.
A fall stock sale with federal AGI above $350,000 adds 2% of the net gain to Maryland tax, which raises 90% of the 2026 tax as well.
Maryland's estimate depends on a profit figure you only know for sure in January, layered with a county rate most freelancers forget. Jupid connects to your business bank accounts and categorizes each transaction with 95.9% accuracy, so year-to-date profit is current when the January 15 voucher comes due. Ask the AI accountant in WhatsApp or iMessage what your business has cleared so far in 2026, and you get the number that goes on the PV worksheet without rebuilding a spreadsheet. Try Jupid.
This guide is for general educational purposes and does not constitute tax, legal, or accounting advice. It reflects the 2026 Payment Voucher Worksheet, the 2026 Form PV, the 2025 Form 502UP, and Comptroller of Maryland guidance as reviewed on October 6, 2026; local rates are set by each county, and the 2026 Form 502UP may change the interest method. For advice specific to your situation, consult a qualified tax professional or the Comptroller of Maryland at marylandcomptroller.gov or 1-800-638-2937.
CEO & Co-Founder
Fintech CEO with 10+ years building accounting and financial technology products. Previously co-founded and scaled an AI-powered accounting platform to $30M revenue and 100K+ business users, achieving 30,000 customers per accountant through automation — recognized by CNBC as a top fintech company. Holds a Master's in Management Information Systems. At Jupid, he leads the development of AI-native bookkeeping, tax, and compliance tools designed for freelancers and small business owners.
Colorado estimated tax payments 2026: DR 0104EP due dates, the $1,000 trigger, the 70%/100%/110% safe harbor, the 4.4% rate, and the 11% DR 0204 penalty.
Illinois estimated tax payments 2026: IL-1040-ES due dates, the $1,000 trigger, 4.95% after a $2,925 exemption, a 90%/100% safe harbor, and a 2% or 10% penalty.
NJ estimated tax payments 2026: NJ-1040-ES due dates, the $400 trigger, an 80%/100% safe harbor with no 110% tier, 1.4% to 10.75% rates, 10% interest.
Set up in minutes. Cancel anytime.
Join 1,000+ businesses using Jupid to save time and money. Start simplifying your finances today.
30-day money-back guarantee
