---
title: "Maryland 1099 Tax Calculator 2026: Self-Employment & State Tax | TaxWren"
description: "Estimate 2026 Maryland state income tax, self-employment tax and federal income tax for freelancers and 1099 contractors, plus how much to set aside."
url: https://taxwren.com/1099-tax-calculator/maryland
---

2026 tax year · updated Oct 10, 2026

# Maryland 1099 tax calculator

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. Estimate your self-employment, federal and Maryland taxes below.

Estimated take-home

24.9% effective

For $85,000 of 1099 income · Single · Maryland

$63,811

$5,318 per month

Set aside 25% of every payment

That covers federal, self-employment and state tax on this income.

- Self-employment tax: $12,010
- Federal income tax: $5,790
- State income tax: $3,389
- Total estimated tax: $21,189

## 2026 quarterly payments (Form 1040-ES)

-   Q1 · due Apr 15, 2026
    
    $5,297
    
    Covers Jan 1 – Mar 31
    
-   Q2 · due Jun 15, 2026
    
    $5,297
    
    Covers Apr 1 – May 31
    
-   Q3 · due Sep 15, 2026
    
    $5,297
    
    Covers Jun 1 – Aug 31
    
-   Q4 · due Jan 15, 2027
    
    $5,297
    
    Covers Sep 1 – Dec 31
    

What this estimate assumes

-   Standard deduction (no itemizing)
-   No employees or business property (QBI wage limits treated as zero)
-   No child tax credit
-   No county or city income tax (Maryland has local income taxes in some areas)
-   Excludes 2025 law deductions for tips, overtime, seniors and car loan interest
-   Some Maryland rules are simplified (see the state page)

Estimate for information only, not tax advice. 2026 figures from IRS Rev. Proc. 2025-32.

## Taxes 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](/1099-tax-calculator/district-of-columbia) | $3,746 | $21,546 | $63,454 |
| [Delaware](/1099-tax-calculator/delaware) | $3,873 | $21,673 | $63,327 |
| [Pennsylvania](/1099-tax-calculator/pennsylvania) | $2,425 | $20,225 | $64,775 |
| [Virginia](/1099-tax-calculator/virginia) | $3,728 | $21,528 | $63,472 |
| [West Virginia](/1099-tax-calculator/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.

Maryland income tax on $85,000 of 1099 profit

Take-home pay on a $75,000 salary

|  | 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](/federal-tax-brackets) · [All data updates](/tax-law-changes)

## 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](https://www.marylandtaxes.gov), [Tax Foundation, State Individual Income Tax Rates and Brackets](https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/), [IRS Rev. Proc. 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf). See our [methodology](/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.

Maryland at a glance

- Top income tax rate: 6.5%
- State tax on $85,000: $3,389
- Rank (1 = lowest): 39 of 51
- Set aside: 25%

Nearby states

-   [Maryland take-home pay calculator](/take-home-pay-calculator/maryland)
-   [District of Columbia 1099 tax calculator](/1099-tax-calculator/district-of-columbia)
-   [Delaware 1099 tax calculator](/1099-tax-calculator/delaware)
-   [Pennsylvania 1099 tax calculator](/1099-tax-calculator/pennsylvania)
-   [Virginia 1099 tax calculator](/1099-tax-calculator/virginia)
-   [West Virginia 1099 tax calculator](/1099-tax-calculator/west-virginia)

[Compare all states on the map](/states)