Tools · Self-Employment Tax
Maryland 1099 Tax Calculator (2026)
Estimate what you owe on 1099 or self-employment income in Maryland for 2026. Enter your income and business expenses to see your self-employment tax, federal income tax, Maryland state income tax, and a rough quarterly payment.
Maryland self-employment tax calculator
- Net profit (income − expenses)
- $60,000
- Self-employment tax (15.3%)
- −$8,478
- Federal income tax
- −$4,511
- Maryland income tax
- −$2,486
- Total estimated tax
- $15,475
Maryland taxes self-employment profit as ordinary income. Maryland added two new top brackets in 2026, so its ten brackets now run 2% to 6.5% (the 6.25% and 6.5% rates hit income above $500,000 and $1 million single / $600,000 and $1.2 million married-jointly). The standard deduction is a flat $3,350 single / $6,700 married-jointly, with $3,200 personal exemptions.
Every Maryland county and Baltimore City levies its own local income tax on top of the state tax, ranging from 2.25% (Worcester) to 3.30% (Dorchester, Kent) for 2026. This is collected on the state return and is not included in the state calculation here.
Federal: IRS Revenue Procedure 2025-32 (IR-2025-103) · Social Security Administration. State: Comptroller of Maryland.
Estimate for 2026. Self-employment tax is 15.3% on 92.35% of net profit (Social Security capped at the annual wage base); half of it is deducted before federal income tax. Excludes the qualified business income deduction, retirement contributions, health-insurance deduction, credits, and local taxes. This is a planning estimate for general information, not tax advice. Consult a tax professional before making quarterly payments.
How 1099 tax works in Maryland
Self-employed people pay self-employment tax: 15.3% (Social Security + Medicare) on 92.35% of net profit, with the Social Security portion capped at the annual wage base. Half of that SE tax is deductible before your federal income tax is figured on the rest. Maryland then taxes your profit as ordinary income. Maryland added two new top brackets in 2026, so its ten brackets now run 2% to 6.5% (the 6.25% and 6.5% rates hit income above $500,000 and $1 million single / $600,000 and $1.2 million married-jointly). The standard deduction is a flat $3,350 single / $6,700 married-jointly, with $3,200 personal exemptions.
Because no employer withholds for you, the IRS expects quarterly estimated payments. The calculator divides the annual total by four as a starting point. Your actual quarters can vary with income timing and credits.
Local taxes: Every Maryland county and Baltimore City levies its own local income tax on top of the state tax, ranging from 2.25% (Worcester) to 3.30% (Dorchester, Kent) for 2026. This is collected on the state return and is not included in the state calculation here.
This is a planning estimate, not your final return. It excludes the qualified business income deduction, retirement and health-insurance deductions, and credits. It is general information, not tax advice. Consult a tax professional before making quarterly payments. Federal figures: IRS Revenue Procedure 2025-32 (IR-2025-103) · Social Security Administration.
1099 tax calculators for other states
Same 2026 engine, each with its own state rules.