Finance · Maryland · Tax year 2026
Maryland Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single Maryland sole proprietor with no other income owes about $29,176: $14,130 of self-employment tax, $8,235 of federal income tax, and $6,811 of Maryland income tax. That is 29.2% of profit, or $7,294 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $1,787 less in District of Columbia and $3,741 less in Pennsylvania.
- State income tax
- 2% to 6.5%
- Maryland tax on $100,000
- $6,811
- National rank
- #1 highest of 51
- Set aside on $100,000
- 29.2%
- State estimated payments
- Form PV
- LLC filing fee
- $100
- State sales tax
- 6%
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Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
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Maryland self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | Maryland tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $2,378 | $9,805 | 24.5% | $2,451 |
| $60,000 | $8,478 | $3,559 | $3,856 | $15,893 | 26.5% | $3,973 |
| $80,000 | $11,304 | $5,344 | $5,333 | $21,981 | 27.5% | $5,495 |
| $100,000 | $14,130 | $8,235 | $6,811 | $29,176 | 29.2% | $7,294 |
| $150,000 | $21,194 | $16,413 | $10,810 | $48,417 | 32.3% | $12,104 |
| $250,000 | $29,851 | $36,509 | $19,178 | $85,538 | 34.2% | $21,384 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | Maryland tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $1,849 | $7,899 | 19.7% | $1,975 |
| $60,000 | $8,478 | $1,885 | $3,327 | $13,690 | 22.8% | $3,422 |
| $80,000 | $11,304 | $3,550 | $4,805 | $19,659 | 24.6% | $4,915 |
| $100,000 | $14,130 | $5,335 | $6,282 | $25,747 | 25.7% | $6,437 |
| $150,000 | $21,194 | $9,795 | $9,977 | $40,966 | 27.3% | $10,242 |
| $250,000 | $29,573 | $25,154 | $18,440 | $73,168 | 29.3% | $18,292 |
How Maryland taxes self-employment income
Maryland starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
- Standard deduction: $3,400 single, $6,850 joint, $6,850 head of household
- Personal exemption: $3,200 single, $6,400 joint, $3,200 head of household
- Top rate: 6.5%; your bracket on $100,000 of profit is 4.75%.
2026 Maryland income tax brackets (single)
| Taxable income over | Up to | 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% |
2026 Maryland brackets (married filing jointly)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $1,000 | 2% |
| $1,000 | $2,000 | 3% |
| $2,000 | $3,000 | 4% |
| $3,000 | $150,000 | 4.75% |
| $150,000 | $175,000 | 5% |
| $175,000 | $225,000 | 5.25% |
| $225,000 | $300,000 | 5.5% |
| $300,000 | $600,000 | 5.75% |
| $600,000 | $1,200,000 | 6.25% |
| $1,200,000 | and up | 6.5% |
Maryland vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $1,787 less in District of Columbia and $3,741 less in Pennsylvania.
| State | State income tax | Total tax | Set aside | vs Maryland |
|---|---|---|---|---|
| Maryland | $6,811 | $29,176 | 29.2% | — |
| Delaware | $4,793 | $27,157 | 27.2% | −$2,018 |
| Pennsylvania | $3,070 | $25,435 | 25.4% | −$3,741 |
| Virginia | $4,530 | $26,894 | 26.9% | −$2,281 |
| West Virginia | $3,367 | $25,732 | 25.7% | −$3,444 |
| District of Columbia | $5,024 | $27,389 | 27.4% | −$1,787 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Maryland.
| Profit | Delaware | Pennsylvania | Virginia | West Virginia | District of Columbia |
|---|---|---|---|---|---|
| $40,000 | −$992 | −$1,150 | −$1,055 | −$1,424 | −$1,248 |
| $60,000 | −$1,438 | −$2,014 | −$1,464 | −$2,169 | −$1,606 |
| $80,000 | −$1,768 | −$2,877 | −$1,873 | −$2,817 | −$1,876 |
| $100,000 | −$2,018 | −$3,741 | −$2,281 | −$3,444 | −$1,787 |
| $150,000 | −$2,950 | −$6,205 | −$3,608 | −$5,314 | −$1,835 |
| $250,000 | −$4,995 | −$11,503 | −$6,467 | −$9,294 | −$2,060 |
What's different about Maryland for the self-employed
- Includes a 3.20% county income tax on Maryland taxable income — the rate in Baltimore City and Montgomery, Prince George's, Baltimore, and Howard counties. County rates run from 2.25% (Worcester) to 3.30% (Dorchester, Kent).
- Personal exemptions step down above $100,000 of federal AGI ($150,000 joint). Maryland LLCs pay a $300 annual report fee.
- Every Maryland county and Baltimore City adds a local income tax on top of the state tax; 2026 rates run from 2.25% (Worcester County, nonresidents) to 3.30% (Dorchester and Kent Counties), and estimated payments must cover it.
- Since July 1, 2025, sales of certain data and IT services (NAICS 518, 519, 5415) and software publishing (NAICS 5132) are subject to a 3% Maryland sales and use tax, which matters for IT consultants and SaaS sellers.
- The $300 annual report fee applies to LLCs every year whether or not the business had a profit; a personal property return is also required if the business owns Maryland business personal property with an original cost of $20,000 or more.
Maryland estimated payments and deadlines
Maryland collects its own estimated income tax with Form PV, separately from the IRS. Required if your income not subject to Maryland withholding (or under-withheld) is expected to produce more than $500 of Maryland state and local tax beyond what is withheld.
| Installment | Maryland due date | Share of the year | Federal due date |
|---|---|---|---|
| Q1 | April 15, 2026 | 25% | April 15, 2026 |
| Q2 | June 15, 2026 | 25% | June 15, 2026 |
| Q3 | September 15, 2026 | 25% | September 15, 2026 |
| Q4 | January 15, 2027 | 25% | January 15, 2027 |
The 2026 Maryland income tax return is due April 15, 2027.
File and pay through the Comptroller of Maryland.
LLC fees and sales tax in Maryland
- Forming an LLC: $100 state filing fee.
- Annual Report: $300, every year, due by April 15.
- Sales tax: 6% statewide. Use the Sales Tax Calculator to price a sale.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
Maryland self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in Maryland?
For a single filer with no other income, about 26.5% of profit at $60,000, 29.2% at $100,000, and 32.3% at $150,000 for 2026, covering self-employment tax, federal income tax, and Maryland income tax. Enter your own numbers in the calculator for a personal figure.
Does Maryland tax self-employment income?
Yes. Maryland taxes self-employment profit as ordinary income at 2% to 6.5%. Maryland starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
When are Maryland estimated tax payments due for 2026?
April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form PV. Required if your income not subject to Maryland withholding (or under-withheld) is expected to produce more than $500 of Maryland state and local tax beyond what is withheld.
How much does an LLC cost in Maryland?
The state filing fee to form an LLC is $100. Annual Report: $300, every year, due by April 15. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and Maryland's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/tax-alert-changes-to-standard-and-itemized-deductions-and-to-state-and-local-income-tax-rates-from-the-2025-legislative-session.pdf
- www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf
- www.marylandcomptroller.gov/content/dam/mdcomp/md/state-payroll/memos/2026/2026-maryland-state-and-local-withholding-information.pdf
- www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/worksheets/2026-pv-worksheet.pdf
- dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Create%20or%20Start%20a%20Business/Articles%20of%20Organization%20for%20a%20Limited%20Liability%20Company_0526-A.pdf
- dat.maryland.gov/SDAT%20Forms/PPR_Forms/2026_Form1.pdf
- www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/Tax_rate_chart.pdf
- www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/technical-bulletins/tb-56.pdf