Maryland 1099 Self-Employment Tax Calculator

Maryland has a progressive income tax with a top rate of 6.5%. Estimate your self-employment tax, federal and Maryland state tax, effective rate, and quarterly payment amounts below.

Tax year 2026Last updated September 18, 2026

Total estimated tax

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Effective rate

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Take-home

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Set aside per $1

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Self-employment tax: —
Federal income tax: —
State income tax: —

Quarterly payment vouchers

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Estimates for tax year 2026, for informational purposes only — not tax advice. California's 2026 brackets haven't been published yet, so the most recent confirmed prior-year schedule is used as a placeholder; figures for New York, Ohio, Georgia, Virginia, Arizona, Massachusetts, Utah, Vermont, Maine, Mississippi, Missouri, Colorado, Connecticut, Delaware, Idaho, New Mexico, Oklahoma, and Oregon are drawn from secondary sources pending direct confirmation against the state's own published schedule. Consult a tax professional before filing.

Maryland self-employment tax, explained

Maryland requires every resident to pay a local county income tax (commonly around 3.2%) in addition to the state's own bracket rate, so a self-employed Marylander's real combined top marginal rate can reach roughly 9.7-9.8%, well above the state-only 6.5% top rate.

Self-employment (SE) tax is the same everywhere — 15.3% of 92.35% of your net profit, split between Social Security (12.4%, up to the annual wage base) and Medicare (2.9%, uncapped). What changes by state is the income tax layer on top: Maryland has a progressive income tax with a top rate of 6.5%, applied to your taxable income after federal deductions. For filing status, Maryland's tax uses separately-scaled brackets for joint filers that aren't simply double the single-filer thresholds.

Maryland state tax at different income levels

Computed directly from Maryland's actual 2026 tax structure — a single filer with no other income and no expenses, at increasing levels of net 1099 profit:

Net profit	Maryland state tax	Effective state rate
$50,000	$1,101	2.2%
$100,000	$2,867	2.9%
$150,000	$4,633	3.1%
$250,000	$8,645	3.5%

Maryland worked example

A single freelancer in Maryland with $75,000 in net 1099 income and no other income:

Self-employment tax: $10,597
Federal income tax: $4,898
Maryland state income tax: $1,984
Total tax: $17,479 (about 23.3% effective rate)
Take-home: $57,521
Quarterly estimated payment: $3,933 per quarter

Try your own numbers in the calculator above — your actual income, expenses, and filing status will change these figures.

Frequently asked questions

What is the Maryland state income tax rate for 1099 income?

Maryland has a progressive income tax with a top rate of 6.5%. Its tax uses separately-scaled brackets for joint filers that aren't simply double the single-filer thresholds. See the "Maryland self-employment tax, explained" section above for how it applies to your specific numbers.

How is self-employment tax calculated?

Self-employment tax is 15.3% of your net self-employment earnings (92.35% of net profit): 12.4% Social Security up to the annual wage base, plus 2.9% Medicare on all net earnings. If your combined income exceeds the Additional Medicare Tax threshold for your filing status, an extra 0.9% applies above that threshold.

What's the difference between self-employment tax and income tax?

Self-employment tax funds Social Security and Medicare — it's the self-employed equivalent of the payroll taxes an employer would otherwise split with you. Federal (and state) income tax is separate, calculated on your taxable income after deductions like the standard deduction and the QBI deduction.

Other South states

See all 50 states → · ← Back to the main 1099 self-employment tax calculator