2026 tax year · Maryland
Quarterly tax calculator for Maryland
A $50,000 1099 year in Maryland means about $2,190 to the IRS and $485 to the state, four times a year.
Switching state opens that state's page.
Line 24 of your prior 1040, unlocks the prior-year safe harbor.
Above $150,000 the prior-year target rises to 110%.
Enter what you expect to earn and press Calculate to see each payment.
The Maryland payment schedule on $50,000
A single filer with $50,000 of net 1099 profit, taking the standard deduction and paying 90% of this year's liability:
| Due | Income earned | To the IRS | To Maryland |
|---|---|---|---|
| April 15, 2026 | Jan 1 - Mar 31 | $2,190 | $485 |
| June 16, 2026 | Apr 1 - May 31 | $2,190 | $485 |
| September 15, 2026 | Jun 1 - Aug 31 | $2,190 | $485 |
| January 15, 2027 | Sep 1 - Dec 31 | $2,190 | $485 |
| Year | $8,759 | $1,939 | |
The Maryland side of each payment
Maryland taxes the same 1099 profit on 10 graduated brackets topping out at 6.5%, so a second payment goes to the state each quarter, about $485 on the $50,000 example, against $2,155 of Maryland income tax for the year.
The 2026 dataset carries the federal 1040-ES dates but not state-specific due dates, so confirm Maryland's schedule and voucher with its tax agency, several states do not match the federal calendar exactly.
What each quarter costs at three income levels in Maryland
A single filer taking the standard deduction, at three levels of net profit. The federal column moves with the self-employment tax and the federal brackets; the Maryland column moves with Maryland's own rules, so the two do not scale together. Use the calculator above for the other filing statuses:
| Net 1099 profit | Per quarter to the IRS | Per quarter to Maryland | Effective rate |
|---|---|---|---|
| $25,000 | $923 | $236 | 20.6% |
| $50,000 | $2,190 | $485 | 23.8% |
| $100,000 | $5,032 | $981 | 26.7% |
Staying inside the safe harbor
Payments are required once you expect to owe $1,000 or more, which the $50,000 example above does, at $11,887 for the year. Two targets avoid a penalty and you need only the lower; the hub explains both routes and the penalty.
What the rate alone doesn't tell you about Maryland
On the 2026 rate itself: new 6.25% and 6.5% high-income brackets added in 2025 BRF Act, effective retroactively.
Maryland's standard deduction is a percentage of adjusted gross income with a floor and a cap, which this calculator cannot express, so it is not applied. Maryland tax shown here is computed on full income and is therefore slightly overstated.
Maryland also has local income tax that the estimate above does not model, all counties require local tax filing (2.25% to 3.20% depending on county). Add it separately for where you live and work.
What a quarter costs in the states Maryland borders
On $50,000, Maryland charges $2,323 of state income tax. Of the 5 states it borders, West Virginia is the lightest at $1,529 and Washington DC the most expensive at $2,850, a spread of $1,322 on the same income.
| State | State tax per quarter | vs Maryland |
|---|---|---|
| West Virginia | $344 | −$179 a quarter |
| Pennsylvania | $345 | −$177 a quarter |
| Delaware | $535 | +$12 a quarter |
| Virginia | $589 | +$66 a quarter |
| Washington DC | $641 | +$119 a quarter |
- West Virginia would take $794 less, $1,529 against Maryland's $2,323.
- Pennsylvania would take $788 less, $1,535 against Maryland's $2,323.
- Delaware would take $54 more, $2,376 against Maryland's $2,323.
- Virginia would take $295 more, $2,618 against Maryland's $2,323.
- Washington DC would take $528 more, $2,850 against Maryland's $2,323.
What this schedule assumes
- Single filer, standard deduction, net 1099 profit after expenses, no W-2 withholding.
- Four equal payments rather than annualised income.
- Maryland due dates are not in the 2026 dataset, the dates shown are the federal ones.
Maryland quarterly tax questions
How much should I send each quarter in Maryland?
On $50,000 of net 1099 profit as a single filer, about $2,190 to the IRS plus roughly $485 to Maryland. That is 90% of this year's liability, split four ways.
Does Maryland use the same due dates as the IRS?
Maryland requires its own estimated payments, but the 2026 dataset carries only the federal 1040-ES dates (April 15, 2026, June 16, 2026, September 15, 2026, January 15, 2027). Confirm Maryland's own schedule with its tax agency before assuming they line up.