TaxWrenTaxes for Maryland freelancers in 2026
Single filers get a standard deduction of $3,350 ($6,700 married filing jointly) and a personal exemption of $3,200.
On $85,000 of 1099 profit, a single filer owes about $3,389 in Maryland income tax on top of $17,800 in federal taxes. That ranks 39th lowest of 51 (50 states and DC), $660 more than the median state.
Among its neighbors, Pennsylvania and West Virginia would tax the same income less, while Virginia, District of Columbia and Delaware would tax it more.
Maryland also has local (county or city) income taxes. They average 2.4% of adjusted gross income statewide (2023 IRS and Census data compiled by the Tax Foundation) and are not included in these estimates.
Maryland income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 2% | $0 | $0 |
| 3% | $1,000 | $1,000 |
| 4% | $2,000 | $2,000 |
| 4.75% | $3,000 | $3,000 |
| 5% | $100,000 | $150,000 |
| 5.25% | $125,000 | $175,000 |
| 5.5% | $150,000 | $225,000 |
| 5.75% | $250,000 | $300,000 |
| 6.25% | $500,000 | $600,000 |
| 6.5% | $1,000,000 | $1,200,000 |
Maryland vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Maryland | $3,389 | $21,189 | $63,811 |
| District of Columbia | $3,746 | $21,546 | $63,454 |
| Delaware | $3,873 | $21,673 | $63,327 |
| Pennsylvania | $2,425 | $20,225 | $64,775 |
| Virginia | $3,728 | $21,528 | $63,472 |
| West Virginia | $2,729 | $20,529 | $64,471 |
How Maryland taxes changed
Maryland's rates and deductions did not change for 2026. State tax on $85,000 of 1099 profit is unchanged at $3,389.
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 6.5% | 6.5% |
| Standard deduction (single) | $3,350 | $3,350 |
| State tax on $85,000 of 1099 profit | $3,389 | $3,389 |
| Take-home on a $75,000 salary | $58,115 | $58,394 |
Each year uses that year's federal and Maryland rules, so the take-home row also reflects federal changes. Federal changes · All data updates
What this estimate simplifies
- The exemption amount has the following phaseout schedule: If AGI is above $100,000 for single filers and above $150,000 for married filers, the $3,200 exemption begins to be phased out. If AGI is above $150,000 for single filers and above $200,000 for married filers, the exemption is phased out entirely.
Sources: Maryland revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Maryland 1099 tax FAQ
Does Maryland have a state income tax?
Maryland has a graduated income tax with 10 rates from 2% to 6.5%; the top rate starts at $1,000,000 of taxable income for single filers.
How much should a freelancer in Maryland set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 25% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $3,389 Maryland income tax. Use the calculator for your own income, expenses and filing status.
What is the top Maryland income tax rate in 2026?
6.5%. Maryland has a graduated income tax with 10 rates from 2% to 6.5%; the top rate starts at $1,000,000 of taxable income for single filers.
Do I need to make estimated tax payments to Maryland?
Generally yes, if you expect to owe state tax that is not covered by withholding. Maryland sets its own thresholds and due dates; check the Maryland revenue department's estimated payment rules.