Maryland Quarterly Tax Calculator
Calculate your estimated quarterly tax payments for federal and Maryland state taxes. Designed for self-employed individuals, freelancers, and independent contractors.
MD State Tax: Progressive 2.0% - 5.8%
Quarterly Payment Amount
$6,463
Per quarter (4 remaining)
Annual Tax Breakdown
2026 Payment Schedule
Jan 1 - Mar 31
Due: April 15, 2026
$6,463
Apr 1 - May 31
Due: June 15, 2026
$6,463
Jun 1 - Aug 31
Due: September 15, 2026
$6,463
Sep 1 - Dec 31
Due: January 15, 2027
$6,463
Don't miss your quarterly payments!
The IRS may charge penalties and interest if you underpay or pay late. Consider setting up automatic payments or calendar reminders.
Maryland Quarterly Tax Highlights
Maryland has 8 tax brackets with rates from 2% to 5.75%
Counties add local tax (2.25% to 3.2%)
Use Form 502D for quarterly payments
Maryland Quarterly Tax FAQ
What is Maryland's income tax rate?
Maryland has a progressive state income tax with 8 brackets from 2% to 5.75%. Additionally, all Maryland counties impose a local income tax ranging from 2.25% to 3.2%.
Maryland Estimated Quarterly Tax Payments for Self-Employed Workers in 2026
Self-employed workers in Maryland must pay both federal estimated taxes to the IRS and state estimated taxes to the Comptroller of Maryland. Maryland has a progressive income tax with 8 brackets and rates ranging from 2% to 5.75%. If you expect to owe $500 or more in Maryland state income tax after withholding and credits, you must make quarterly estimated payments using Form 502D.
Maryland is unique in that all counties and Baltimore City impose a local income tax ranging from 2.25% to 3.2% on top of the state tax. This means your effective combined state and local rate can reach 8.95%. Self-employed individuals must account for both state and local taxes in their quarterly estimates.
| Tax Layer | Rate / Range | Filed With | Form |
|---|---|---|---|
| Federal income tax | 10% – 37% | IRS | 1040-ES |
| Self-employment tax | 15.3% | IRS | 1040-ES / SE |
| Maryland state income tax | 2% to 5.75% | Comptroller of Maryland | Form 502D |
How Maryland Income Tax Affects Your Quarterly Payments
Maryland taxes personal income — including self-employment income — across 8 progressive brackets. The brackets below apply to single filers for tax year 2026. Married filing jointly thresholds are typically higher.
| Bracket | Taxable Income (Single) | Marginal Rate |
|---|---|---|
| 1 | $0 – $1,000 | 2.0% |
| 2 | $1,000 – $2,000 | 3.0% |
| 3 | $2,000 – $3,000 | 4.0% |
| 4 | $3,000 – $100,000 | 4.75% |
| 5 | $100,000 – $125,000 | 5.0% |
| 6 | $125,000 – $150,000 | 5.25% |
| 7 | $150,000 – $250,000 | 5.5% |
| 8 | $250,000+ | 5.75% |
To estimate your Maryland quarterly payment, calculate your projected state tax liability using the brackets above, then divide by four. Maryland payments are made to the Comptroller of Maryland through their online portal at marylandtaxes.gov or by mail using Form 502D.
Federal Self-Employment Tax and Quarterly Due Dates
All self-employed workers must pay federal self-employment (SE) tax of 15.3% on 92.35% of net earnings. This consists of 12.4% for Social Security (on earnings up to $184,500 in 2026) and 2.9% for Medicare (no cap). An additional 0.9% Medicare surtax applies to earnings above $200,000 (single filers).
Both Maryland and federal estimated tax payments follow the same quarterly schedule:
| Quarter | Income Period | Due Date |
|---|---|---|
| Q1 | January 1 – March 31 | April 15, 2026 |
| Q2 | April 1 – May 31 | June 15, 2026 |
| Q3 | June 1 – August 31 | September 15, 2026 |
| Q4 | September 1 – December 31 | January 15, 2027 |
To avoid underpayment penalties, pay at least 100% of your prior-year tax liability (or 110% if your AGI exceeds $150,000) spread across four equal payments, or at least 90% of your current-year tax. You can deduct 50% of your self-employment tax from your adjusted gross income, reducing both your federal and Maryland taxable income.
Related Calculators
Official References
This calculator uses current federal and Maryland tax rates and schedules:
- IRS Estimated Tax Guidelines
Federal quarterly tax requirements and Form 1040-ES
- Comptroller of Maryland
Official Maryland tax authority
- IRS Self-Employment Tax
Social Security and Medicare tax information
This calculator provides estimates based on 2026 tax rates. Your actual tax liability may vary based on deductions, credits, and other factors. Consult a tax professional for personalized advice.