Maryland Self-Employment Tax Calculator

Calculate your self-employment tax, federal income tax, and Maryland state income tax as a freelancer or 1099 contractor. Maryland has a progressive income tax with rates from 2% to 5.

Annual Tax Breakdown

1099 Income
$85,000
Business Expenses
-$10,000
Net Profit
$75,000
Net Earnings (92.35%)(SE tax base)
$69,263
Social Security (12.4%)
-$8,589
Medicare (2.9%+)
-$2,009
Total SE Tax
-$10,597
SE Deduction (50%)(reduces income tax)
$5,299
Federal Income Tax
-$6,794
State Income Tax
-$3,389
Total Tax Owed
$20,780

Summary

Total Income
$75,000
Total Taxes
-$20,780
After-Tax Income
$54,220
Effective Tax Rate(on total income)
27.7%

Quarterly Estimated Payments

Q1 (Jan-Mar)Due April 15
$5,195
Q2 (Apr-May)Due June 15
$5,195
Q3 (Jun-Aug)Due September 15
$5,195
Q4 (Sep-Dec)Due January 15 (next year)
$5,195
Each Quarterly Payment
$5,195

Tax Breakdown

See your complete freelancer financial picture

Your estimated quarterly tax payment is $5,195. Model your freelance income alongside expenses, savings, and investments in the full simulator.

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Maryland Tax Overview for Freelancers

Maryland has a progressive income tax with rates from 2% to 5.75%, plus county-level income taxes that add 2.25% to 3.2%. Self-employed individuals in Maryland pay federal self-employment tax (15.3%) plus federal income tax, and Maryland state income tax on their net self-employment earnings.

Progressive state rates up to 5.75%County income taxes (2.25-3.2%)No tax on Social SecurityMajor employer: federal government

Self-Employment Taxes in Maryland

If you work as a freelancer or independent contractor in Maryland, your tax situation involves multiple layers: federal self-employment tax, federal income tax, and Maryland state income tax. Understanding how each component works helps you plan your quarterly estimated payments and maximize your deductions.

Maryland Income Tax for Freelancers

Maryland has a progressive income tax with rates from 2% to 5.75%, plus county-level income taxes that add 2.25% to 3.2%.

Cost of Living for Freelancers in Maryland

Maryland's cost of living is about 20% above the national average, driven by proximity to D.C. As a freelancer in Maryland, your effective earnings depend not just on your tax rate but also on what your after-tax income can buy. Consider local costs for housing, coworking spaces, and daily expenses when setting your rates.

Financial Tips for Maryland Freelancers

  • Maryland county income taxes add significantly to your total tax burden — check your county's rate
  • Maryland's proximity to D.C. allows access to high-paying federal and tech jobs
  • Maryland does not tax Social Security benefits
  • Consider the county you live in carefully — rates vary from 2.25% to 3.2%

Key Maryland Tax Features

  • Progressive state rates up to 5.75%
  • County income taxes (2.25-3.2%)
  • No tax on Social Security
  • Major employer: federal government

Model Your Maryland Freelance Finances Over Time

This calculator shows your Maryland tax bill. Trajectoryy's full simulator models your freelance income alongside expenses, savings, investments, and more — month by month for years into the future.

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Compare Maryland with Other States

District of Columbia10.75% top rateVirginia5.75% top rateWest Virginia5.12% top rateTexasNo income taxFloridaNo income taxTennesseeNo income tax

Frequently Asked Questions

How is self-employment tax calculated in Maryland?
Self-employed workers in Maryland pay federal self-employment tax (15.3% on 92.35% of net earnings), federal income tax, and Maryland state income tax. Maryland has a progressive income tax with rates from 2% to 5.75%, plus county-level income taxes that add 2.25% to 3.2%.
How much will I owe in quarterly taxes as a freelancer in Maryland?
Your quarterly estimated tax payment in Maryland depends on your total tax liability — including SE tax, federal income tax, and Maryland state income tax. Use the calculator above to estimate your quarterly payments. As a general rule, freelancers should set aside 25-35% of their net income for taxes.
What business deductions are available for Maryland freelancers?
Freelancers in Maryland can deduct the same federal business expenses as in any state: home office, equipment, software, health insurance, vehicle expenses, and more. These deductions also reduce your Maryland state taxable income, providing additional state tax savings.
Does Maryland have any special taxes for self-employed workers?
Maryland does not have a separate self-employment tax. However, your net self-employment income is subject to Maryland's regular income tax (5.75% top rate) in addition to federal self-employment tax and federal income tax.
Should I form an LLC or S-Corp as a freelancer in Maryland?
The decision to form an LLC or S-Corp in Maryland depends on your income level. Generally, if your net self-employment income exceeds $50,000-$60,000, an S-Corp election may save you money by allowing you to pay yourself a reasonable salary (subject to FICA/Medicare) while taking the rest as distributions (not subject to SE tax). Consult a Maryland tax professional for advice specific to your situation.

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