Self-Employment Tax for Maryland (2026)
Maryland (MD) Key Facts
Federal S E Tax Rate
15.3%
State Income Tax Rate
5.75%
Combined S E + State Rate
21.1%
S E Tax Components
12.4% Social Security + 2.9% Medicare
How This Calculator Works in Maryland
This calculator estimates your total self-employment tax in Maryland, including the federal 15.3% SE tax and Maryland's state income tax. Enter your net SE income to see your liability.
Maryland Overview
Self-employed workers in Maryland pay the federal 15.3% SE tax plus state income tax at up to 5.75%, for a combined burden of approximately 21.1%. Maryland county piggyback taxes (2.25%-3.2%) add to the state rate for self-employed workers.
How Maryland Compares
Maryland's combined SE burden of 21.1% compares to Virginia at 21.1% and Pennsylvania at 18.4%. State income tax creates meaningful differences between states.
| State | Top Rate | Notes |
|---|---|---|
| Virginia | 5.75% | Virginia has a state income tax on SE income rate of 5.75%. |
| Pennsylvania | 3.07% | Pennsylvania has a state income tax on SE income rate of 3.07%. |
| Delaware | 6.6% | Delaware has a state income tax on SE income rate of 6.6%. |
Maryland's state income tax on SE income rate of 5.75% compares to a national average of approximately 5.04%. This is above the national average.
Tips for Maryland Residents
- 1Federal self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) regardless of state.
- 2Maryland adds state income tax at up to 5.75% on self-employment income, for a combined rate of about 21.1%.
- 3Maryland county piggyback taxes (2.25%-3.2%) add to the state rate for self-employed workers.
- 4Deduct half of your SE tax on your federal return and track all business expenses to minimize net self-employment income.
- 5Consider whether an S-Corp election could reduce your SE tax burden if your net income exceeds $50,000-$60,000.