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% - 6.5%
Reviewed by Slava Akulov, CEO & Co-Founder at Jupid · Last updated: July 2026
Quarterly Payment Amount
$6,172
Per quarter (4 remaining)
See the tax write-offs you're missing
Jupid estimates your quarterly payments and finds the write-offs that lower them.
Annual Tax Breakdown
2026 Payment Schedule
Jan 1 - Mar 31
Due: April 15, 2026
$6,172
Apr 1 - May 31
Due: June 15, 2026
$6,172
Jun 1 - Aug 31
Due: September 15, 2026
$6,172
Sep 1 - Dec 31
Due: January 15, 2027
$6,172
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 10 tax brackets with rates from 2% to 6.5%
Counties and Baltimore City add local tax (2.25% to 3.30%), paid on the same voucher
Pay with Form PV or online through Maryland Tax Connect
Maryland Quarterly Tax FAQ
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 10 brackets and rates ranging from 2% to 6.5%. If you expect your Maryland and local tax to exceed your Maryland withholding by more than $500, you must make quarterly estimated payments with Form PV (box "Estimated Payment/Quarterly (502D)") or online.
Maryland is unique in that all counties and Baltimore City impose a local income tax ranging from 2.25% to 3.30% for 2026 on top of the state tax, collected on the same voucher. This means your top combined state and local rate can reach 9.8%. Self-employed individuals must account for both state and local taxes in their quarterly estimates; the calculator above adds the local tax for the county you pick.
| 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 6.5% | Comptroller of Maryland | Form PV |
| County or Baltimore City tax | 2.25% to 3.30% | Comptroller of Maryland | Form PV (same payment) |
How Maryland Income Tax Affects Your Quarterly Payments
Maryland taxes personal income — including self-employment income — across 10 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 – $500,000 | 5.75% |
| 9 | $500,000 – $1,000,000 | 6.25% |
| 10 | $1,000,000+ | 6.5% |
To estimate your Maryland quarterly payment, calculate your projected state tax using the brackets above, add your county's local tax, then divide by four. Maryland payments go to the Comptroller of Maryland online through Maryland Tax Connect or by mail with Form PV.
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. Maryland's own prior-year safe harbor is 110% of last year's Maryland and local tax at every income level. 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
- 2026 Payment Voucher Worksheet
2026 rate schedules, local tax rates, and the estimated tax worksheet
- IRS Self-Employment Tax
Social Security and Medicare tax information
This calculator provides estimates based on 2026 tax rates and applies the federal standard deduction by filing status. It does not include the QBI deduction or state-specific deductions and credits, so your actual tax liability may vary. Consult a tax professional for personalized advice. Last updated: July 2026.