Maryland Quarterly Tax Calculator 2026
Rates reviewed · Comptroller of Maryland
Maryland has a top income tax rate of 5.75% plus county income taxes (typically 2.25–3.2%). Quarterly payments required if annual liability exceeds $500.
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Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.
Maryland quarterly tax questions
How much is the quarterly tax for freelancers in Maryland?
Freelancers in Maryland pay federal self-employment tax (15.3% of net self-employment income), federal income tax at their bracket, and Maryland income tax of up to 5.75%. This calculator applies 5.75% as a representative Maryland rate for freelancer-level income; the top marginal rate is 5.75%.
When are quarterly estimated taxes due in Maryland for 2026?
Maryland follows the federal estimated tax schedule for 2026 — Q1: April 15, 2026, Q2: June 16, 2026, Q3: September 15, 2026, Q4: January 15, 2027. The Q3 payment is due September 15, 2026.
Do I have to make Maryland estimated tax payments?
Maryland requires estimated payments once you expect to owe $500 or more in state income tax for the year. The state form is Form PV. Payments can be made online through Comptroller of Maryland online services. Filing and paying federal estimated tax does not cover the state amount — they are separate payments.
Where do I pay Maryland estimated taxes online?
Maryland accepts online estimated tax payments through Comptroller of Maryland online services, run by the Comptroller of Maryland. Federal payments go through IRS Direct Pay or EFTPS separately.
What happens if I underpay estimated taxes in Maryland?
The IRS charges an underpayment penalty based on the amount underpaid and the number of days late. Paying at least 90% of this year's tax or 100% of last year's (110% if your AGI exceeded $150,000) meets the federal safe harbour. Maryland applies its own interest and penalty on late or short state payments.
State payments are administered by the Comptroller of Maryland via Comptroller of Maryland online services.
Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.