2026 tax year · Maryland
1099 tax calculator for Maryland
Maryland uses graduated 2026 income tax brackets topping out at 6.5%, across 10 brackets, on top of federal income tax and self-employment tax.
Switching state opens that state's page.
Enter your numbers and press Calculate to see your 2026 estimate.
How 1099 tax works in Maryland
Maryland taxes income on 10 graduated brackets for 2026, from 2% up to 6.5%. Because 1099 profit stacks on top of any other income, a second source can push part of it into the next bracket.
On top of that sits the federal layer, which is the same wherever you live: self-employment tax plus federal income tax. The 1099 tax calculator hub works through how that half is built.
| Maryland taxable income (single) | 2026 rate |
|---|---|
| $0 - $1,000 | 2% |
| $1,000 - $2,000 | 3% |
| $2,000 - $3,000 | 4% |
| $3,000 - $100,000 | 4.75% |
| $100,000 - $125,000 | 5% |
| $125,000 - $150,000 | 5.25% |
| $150,000 - $250,000 | 5.5% |
| $250,000 - $500,000 | 5.75% |
| $500,000 - $1,000,000 | 6.25% |
| $1,000,000 and up | 6.5% |
Worked example: $50,000 of 1099 income in Maryland
A single filer with $50,000 of net 1099 income and no W-2 wages, taking the standard deduction, owes an estimated:
| Self-employment tax | $7,065 |
| Federal income tax | $2,667 |
| Maryland state income tax | $2,155 |
| Total tax | $11,887 |
| Effective rate | 23.8% |
| After-tax income | $38,113 |
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.
Maryland against the states it 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 | Tax on $50,000 | vs Maryland |
|---|---|---|
| West Virginia | $1,529 | −$794 |
| Pennsylvania | $1,535 | −$788 |
| Delaware | $2,376 | +$54 |
| Virginia | $2,618 | +$295 |
| Washington DC | $2,850 | +$528 |
- 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 estimate assumes
- Single filer, $16,100 federal standard deduction, net profit after expenses.
- No local income tax is modeled.
- No Maryland credits are applied beyond the deductions in its own rules.
Maryland 1099 tax questions
Does Maryland tax 1099 income?
Yes. Maryland taxes net profit from 1099 work the same way it taxes other income, on 10 graduated brackets topping out at 6.5%. On the $50,000 example above the state share is $2,155.
How much should a 1099 worker in Maryland set aside?
About 24% of net profit, based on the $50,000 single-filer example above ($11,887 of federal, self-employment and Maryland state tax combined). Your own rate moves with filing status, other income and deductions, run the calculator with your numbers.
Are there local income taxes in Maryland?
The estimate above models federal, self-employment and state income tax only, it does not include any city, county or school-district income tax. The 2026 dataset carries no local-tax note for Maryland, so check with the municipality where you live and work before relying on the state figure alone.
Does Maryland reciprocity help if I do 1099 work across a state line?
Usually not. Maryland has wage reciprocity with Washington DC, Pennsylvania, Virginia and West Virginia (exemption form MW507), but reciprocity agreements cover wages paid by an employer, not self-employment income. A 1099 worker with income sourced to another state generally still files there and claims a credit at home.
When are quarterly estimated payments due?
Federal 1040-ES payments for the 2026 tax year are due April 15, 2026, June 16, 2026, September 15, 2026, January 15, 2027. Maryland requires its own estimated payments; the 2026 dataset does not yet carry state-specific due dates, so confirm them with the Maryland tax agency.