Freelance Taxes in Maryland: Complete 2026 Guide
Rates reviewed · Source: Comptroller of Maryland
Maryland has a progressive state income tax from 2% to 5.75%, plus mandatory county income taxes of 2.25-3.2%.
Quarterly Estimated Payments
MD requires quarterly estimated payments if you expect to owe $500 or more.
| Quarter | Income period | Due |
|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | April 15, 2026 |
| Q2 | Apr 1 – May 31, 2026 | June 16, 2026 |
| Q3 | Jun 1 – Aug 31, 2026 | September 15, 2026 |
| Q4 | Sep 1 – Dec 31, 2026 | January 15, 2027 |
Comptroller of Maryland online services — Comptroller of Maryland · Form PV · How to pay online
Key Tax Facts for Maryland Freelancers
- •Both state (up to 5.75%) and county income taxes required
- •Maryland follows the federal quarterly payment schedule
- •Strong DC metro market for government contractors and consultants
- •No city income taxes separate from county taxes
Deductions in Maryland
Maryland generally conforms to federal deductions. Standard deduction is $2,350 for single filers (2026).
Top Freelancer Cities in Maryland
Maryland freelance tax questions
How much tax do freelancers pay in Maryland?
Three taxes apply: 15.3% federal self-employment tax on net earnings up to $184,500, federal income tax at your bracket, and Maryland income tax of up to 5.75%. Maryland has a progressive state income tax from 2% to 5.75%, plus mandatory county income taxes of 2.25-3.2%.
Do Maryland freelancers have to make quarterly estimated payments?
MD requires quarterly estimated payments if you expect to owe $500 or more. Federal estimated payments for 2026 are due Q1 April 15, 2026, Q2 June 16, 2026, Q3 September 15, 2026, Q4 January 15, 2027. Maryland follows the same schedule.
What can Maryland freelancers deduct?
Maryland generally conforms to federal deductions. Standard deduction is $2,350 for single filers (2026).
Where do Maryland freelancers pay estimated taxes online?
Maryland accepts online estimated tax payments through Comptroller of Maryland online services, operated by the Comptroller of Maryland. The state estimated tax form is Form PV. Federal payments are made separately through IRS Direct Pay or EFTPS.
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.