State estimated tax — 2026

Maryland Estimated Tax Payments 2026

Who has to make Maryland quarterly estimated payments, the 2026 due-date calendar, the safe-harbor rules that avoid an underpayment penalty, and how to pay through Maryland Tax Connect.

Who must pay

Maryland pulls the trigger on Form PV (check the “Estimated Payment/Quarterly (502D)” box) once your 2026 tax is set to outrun your Maryland withholding by more than $500. A second, unrelated rule covers windfalls: pocket $500 or more from a prize, award, lottery, or raffle and you must file a declaration with full payment inside 60 days, no matter what your regular income looks like.

2026 due-date calendar

Installment	% of annual estimate	Due date	Note
Q1	25%	April 15, 2026	—
Q2	25%	June 15, 2026	—
Q3	25%	September 15, 2026	—
Q4	25%	January 15, 2027	You can skip this voucher entirely if you file your full 2026 return and pay the balance due by January 31, 2027 instead.

Maryland divides the annual required payment into four equal 25% installments. In lieu of the January 15 fourth installment, you may instead file your complete 2026 return and pay the full balance by January 31, 2027. Farmers and fishermen (at least ⅔ of expected gross income from that work) can make a single payment with the full declaration due January 15, 2027, or skip the declaration altogether by filing and paying their full return by March 1, 2027.

Safe harbor — avoiding the underpayment penalty

Send in quarterly payments that each cover a quarter of the smaller figure — 110% of your 2025 Maryland tax, or 90% of your actual 2026 tax — and Maryland’s underpayment interest never applies. What makes Maryland unusual is who gets that 110% number: every taxpayer choosing the prior-year route uses it, not just the top earners some other states single out above a $150,000 line. Maryland’s own worksheet spells this out directly, warning filers expecting a bigger 2026 than 2025 to plan around 110%, full stop.

How to calculate your payment

Estimate your annual Maryland tax, test it against the safe harbor above, then split the required annual payment across the installments in the calendar. The site's quarterly planner handles the math and the federal side together.

Open the quarterly estimated tax calculator → Check your underpayment penalty exposure →

How to pay

Pay online through Maryland Tax Connect, or mail a check or money order with the Form PV voucher.

Penalty basics

Maryland resets its underpayment interest rate every year under Tax-General §§13-604 and 13-609. For periods after December 31, 2025 — the rate governing the 2026 tax year — that figure is 0.9011% monthly, or 10.8133% compounded annually, a step down from the 0.9568%/month (11.4825% annualized) that applied through the end of 2025.

Maryland-specific notes

Maryland’s 110% prior-year figure applies across the board, with no lower 100% tier for modest earners the way California, New York, and Michigan carve out below their own $150,000 lines.
Every one of Maryland’s 23 counties plus Baltimore City sets its own piggyback rate — 2.25% in Worcester up to 3.30% in Dorchester and Kent for 2026 — but it’s all paid in ONE Form PV check, sized to wherever you lived on the last day of the tax year; nonresidents instead pay a flat 2.25%.
Maryland’s payment portal is mid-swap: the legacy iFile system goes dark for individual filers August 21–31, 2026, with Maryland Tax Connect (mdtaxconnect.gov) taking over September 1. E-checks still post during the blackout, just later than usual, and any already-scheduled 2026 direct debits keep running on time.
Nothing forces a Maryland taxpayer onto electronic payment — there’s no dollar-size mandate the way California or Pennsylvania impose one; a paper check stays fully valid at any amount.

See the Maryland 2026 tax brackets for current rates, or the Maryland state tax calculator to estimate your full-year liability.

Frequently asked questions

When are Maryland estimated tax payments due in 2026?

The four Maryland due dates for 2026 are April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Maryland divides the annual required payment into four equal 25% installments. In lieu of the January 15 fourth installment, you may instead file your complete 2026 return and pay the full balance by January 31, 2027. Farmers and fishermen (at least ⅔ of expected gross income from that work) can make a single payment with the full declaration due January 15, 2027, or skip the declaration altogether by filing and paying their full return by March 1, 2027.

Is Maryland’s 110% safe harbor only for high earners, like California’s or New York’s?

No — that’s the twist. Every Maryland taxpayer using the prior-year method needs 110% of 2025’s tax, income aside. States like California and New York only bump their figure to 110% once income crosses $150,000; Maryland skips the tiering entirely.

Do I pay Maryland county tax on a separate voucher from state tax?

No, they’re bundled. Form PV covers both in one payment, calculated using your county of residence as of the last day of the tax year — anywhere from 2.25% in Worcester to 3.30% in Dorchester and Kent for 2026 — with nonresidents defaulting to a flat 2.25%.

Is iFile still where I pay Maryland estimated tax online?

Only through August 20, 2026. A new portal, Maryland Tax Connect, takes over for individual filers on September 1, with the old system offline August 21–31. Payments you’ve already scheduled will still go through on time, and the legacy site redirects to the new one once it’s live.

How do I pay Maryland estimated tax?

Pay online through Maryland Tax Connect, or mail a check with the Form PV voucher.

Estimated tax in other states

Compare how Maryland stacks up against the other states with a Rising search trend for estimated-tax rules.