Enterprise
Individual & Small Business
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Maryland estimated tax?
You must file a declaration of estimated tax if you are required to file a Maryland income tax return and your gross income would be expected to develop a tax of more than $500 in excess of your Maryland withholding. (Also: declaration with payment in full within 60 days of receiving $500 or more of income from awards, prizes, lotteries or raffles if Maryland tax has not been withheld.)
How do you avoid a Maryland underpayment penalty?
Generally no interest if: you owe less than $500 tax on income not subject to Maryland withholding; each quarterly payment is at least one-fourth of 110% of last year's tax; or quarterly payments equal 90% of this year's tax (Form 502UP). Note Maryland's prior-year safe harbor is 110% for everyone (not income-tested). Special rules for farmers/fishermen (2/3 of gross income).
Are there local estimated payments?
Maryland county (and Baltimore City) local income tax is included: the estimated-tax worksheet covers combined Maryland state and local income tax, paid together to the Comptroller.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Maryland figures its own tax, so the state amount is separate.