Self-employment tax in Maryland
Maryland taxes self-employed income at graduated 2025 state rates from 2% to 6.5%, and every county plus Baltimore City adds a local piggyback tax on top - on top of federal self-employment and income tax.
What a Maryland freelancer owes
- Federal self-employment tax of 15.3% (12.4% Social Security + 2.9% Medicare).
- Maryland state tax at 2025 graduated rates of 2% to 6.5%, with a flat $3,350 standard deduction and a $3,200 personal exemption for a single filer.
- County piggyback tax in every county and Baltimore City, at 2025 rates of 2.25% to 3.30% - most counties are at or below 3.20%.
Estimate your Maryland taxes
Free 1099 self-employment tax calculator — add Maryland's 2%–6.5% + county tax state rate. No sign-up.
Enter Maryland's 2%–6.5% + county tax in the State Tax field for a full estimate.
States with no income tax are set to 0%. Estimate only — adjust for local taxes.
Estimated total tax
$13,567
Effective rate 26.1% on $52,000 net profit
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Estimates use 2026 US federal figures (IRS Rev. Proc. 2025-32): self-employment tax of 15.3% (12.4% Social Security up to the $184,500 wage base + 2.9% Medicare) plus federal income tax on your net profit after the standard deduction. State and local taxes are only included if you set a state rate above. Simplified estimate for planning only — not tax advice.
Guide: Self-employment tax in Maryland - state brackets, county tax, and the piggyback
Maryland freelancers owe three layers of tax: federal self-employment tax, federal income tax, and Maryland tax - and Maryland itself has two systems. State rates run from 2% to 6.5% in 2025, plus a county piggyback tax. The 2025 single-filer state brackets are 2% to $1,000, 3% to $2,000, 4% to $3,000, 4.75% to $100,000, 5% to $125,000, 5.25% to $150,000, 5.5% to $250,000, 5.75% to $500,000, 6.25% to $1,000,000, and 6.5% above that. The two top brackets are new for 2025 under HB 352.
Before the brackets, a single filer subtracts a flat $3,350 standard deduction and a $3,200 personal exemption for 2025 (the exemption applies in full at federal AGI up to $100,000 and is reduced at higher incomes). Itemized deductions are reduced from 2025 for federal AGI of $200,000 or more. Then the county piggyback tax applies to Maryland taxable income: every county and Baltimore City levies one, at 2025 rates of 2.25% to 3.30%, with most counties at or below 3.20%. Anne Arundel and Frederick counties use graduated local rates.
Worked example. On $50,000 of profit, Maryland taxable income is $50,000 minus $3,350 minus $3,200 = $43,450. State tax is $20 + $30 + $40 + 4.75% of $40,450 = $2,011.38. At an illustrative 3.20% county rate, county tax is $1,390.40, for $3,401.78 combined. On $100,000 of profit, taxable income is $93,450, state tax is $4,386.38, county tax at 3.20% is $2,990.40, and the combined bill is $7,376.78. Your county rate, not the illustration, decides your actual county tax.
MoneyFeed keeps your 1099 income and deductible expenses tax-ready on WhatsApp, with a free 1099 calculator for your federal estimate.
FAQ
County tax is charged on Maryland taxable income, on top of the state brackets. Multiply your Maryland taxable income by your county rate for 2025 (2.25% to 3.30%). At the 3.20% rate used in the example, $43,450 of taxable income gives $1,390.40 of county tax. Baltimore City is treated like a county for this tax.
The top state rate is 6.50% above $1,000,000, and the highest county rate is 3.30%, so the top combined rate is about 9.80%. Most freelancers are well below that: at $100,000 of profit the example above gives a combined effective rate of about 7.38% on profit.
For 2025 it is a flat $3,350 for a single filer. From 2026 a cost-of-living adjustment applies, rounded down to the nearest $50, so the figure will move slightly each year.
Federal estimated payments are generally required if you expect to owe $1,000 or more in federal tax after withholding and credits. Maryland has its own estimated-payment rules and forms, so check the Comptroller of Maryland for its thresholds and due dates before you skip a quarter.
Maryland freelancer tax — FAQ
Do Maryland freelancers pay a county tax on top of the state tax?
Yes. Maryland is one of the few states with a mandatory local income tax: every county and Baltimore City levies a piggyback tax on Maryland taxable income, at 2025 rates of 2.25% to 3.30%. Most counties are at or below 3.20%; Dorchester County is 3.30% retroactively for 2025. Anne Arundel and Frederick counties use graduated local rates. Combined with the top state rate of 6.5%, the top combined rate is about 9.80%.
What is the Maryland standard deduction for a single filer?
For 2025 it is a flat $3,350 for a single filer, after HB 352 replaced the old percentage formula. A cost-of-living adjustment applies from 2026, rounded down to the nearest $50. The personal exemption is $3,200 per exemption for federal AGI up to $100,000 for a single filer, and it is reduced at higher incomes.
How do I estimate my Maryland 1099 taxes?
Use the free MoneyFeed 1099 calculator for the federal estimate, then add Maryland tax from the graduated brackets plus your county rate. For example, on $50,000 of profit the guide below works out $2,011.38 of state tax and $1,390.40 of county tax at an illustrative 3.20% county rate, for $3,401.78 combined.
Figures are 2026 headline guidance for freelancers and the self-employed, not tax advice. Check current IRS and state rules or a CPA for your situation.