1099 Quarterly Taxes in Maryland (2025-2026)
If you're self-employed in Maryland — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Comptroller of Maryland (state). Maryland's top marginal rate is 5.75%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
Maryland state income tax (2025)
Maryland uses a progressive bracket system on top of federal tax. For single filers in 2025:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $1,000 | 2.00% |
| $1,000 – $2,000 | 3.00% |
| $2,000 – $3,000 | 4.00% |
| $3,000 – $100,000 | 4.75% |
| $100,000 – $125,000 | 5.00% |
| $125,000 – $150,000 | 5.25% |
| $150,000 – $250,000 | 5.50% |
| $250,000+ | 5.75% |
How to pay Maryland estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Maryland state estimated payments as well — most states piggyback on the federal schedule. Pay Maryland taxes through the Comptroller of Maryland's online portal: www.marylandtaxes.gov. You can also mail Form 502DEP with a check.
Maryland-specific quirk freelancers miss
Maryland is one of two states (with NY) where county-level income tax 'piggybacks' on the state return. Local rates range from 2.25% (Worcester) to 3.20% (Montgomery, Howard, Prince George's). Your county of residence determines the local rate.
Common deductions for Maryland freelancers
- Maryland allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Maryland's rules for state conformity.
- MD conforms to federal QBI from federal AGI.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Maryland taxable income.
- Self-employed health insurance premiums are deductible federally.