Maryland Quarterly Tax Due Dates and Penalties

Maryland’s quarterly estimated tax due dates for the 2026 tax year are April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. All four fall on weekdays, so no calendar adjustments apply. These payments cover state and local county income tax on earnings the Comptroller of Maryland isn’t collecting through employer withholding, and you owe them if your Maryland tax on that income will exceed $500 for the year.¹

The 2026 Payment Schedule

Each installment covers a specific slice of the year, and the slices are not equal in length:

Q1 — April 15, 2026: income earned January 1 through March 31.
Q2 — June 15, 2026: income earned April 1 through May 31.
Q3 — September 15, 2026: income earned June 1 through August 31.
Q4 — January 15, 2027: income earned September 1 through December 31.

The uneven periods matter only if you use the annualized income installment method described below. When a due date falls on a weekend or legal holiday in other years, it shifts to the next business day.¹

You can skip the January 15, 2027 payment if you file your complete 2026 Maryland return and pay everything you owe by January 31, 2027. That option is useful if your documents are in hand by year-end.

Who Has to Pay

You must file a declaration of estimated tax and pay quarterly if your Maryland tax on income not subject to Maryland employer withholding will exceed $500 for the year, after subtracting any tax already withheld from wages.¹ The rule applies to both residents and nonresidents earning Maryland-source income.

Common income streams that push people into quarterly filing:

Self-employment earnings from freelance, contract, sole-proprietor, or gig work.
Interest, dividends, and capital gains from taxable brokerage accounts.
Pension or IRA distributions with no Maryland withholding, or withholding set too low.
Net rental income from Maryland property.

Figuring Out What Each Payment Should Be

Maryland gives you two safe harbors. Meet either one and no underpayment interest applies. Your total payments (including any withholding) must equal or exceed the lesser of:¹

90% of the tax shown on your current-year Maryland return, or
110% of the tax you paid for the prior year.

Note the difference from federal rules. The IRS baseline is 100% of prior-year tax, rising to 110% only for higher earners. Maryland uses 110% for everyone, regardless of income. If you’re pegging your payments to last year’s return, run the 110% number.

Once you know your required annual total, divide by four. Each installment must be at least 25% of that amount. The Comptroller’s Payment Voucher Worksheet (Form PVW) walks through the math line by line.²

Include the Local County Tax

Maryland counties and Baltimore City levy their own income tax on top of the state rate, and your estimated payments have to cover both. The PV Worksheet has a line where you apply your county’s rate to taxable net income to reach a combined state-and-local liability.³ Use the rate for the jurisdiction where you live on the filing date. Leaving out the local portion is a routine way to underpay without realizing it.

Uneven Income? Use the Annualized Method

If your income lands in bursts rather than a steady drip, equal quarterly payments can force you to overpay early and wait for the refund. The annualized income installment method bases each quarter’s payment on income actually earned through that period. It’s common for seasonal businesses, commission-based work, and years with a large concentrated capital gain. Maryland Form 502UP handles the recalculation.⁴

Applying Last Year’s Overpayment

If you overpaid Maryland tax for the prior year, you can push some or all of the refund forward as a credit against your first 2026 installment. When that credit covers your full Q1 amount, no declaration is needed for that quarter. If it covers only part, file the declaration and pay the difference.⁵ You make the election on the prior-year return by designating the amount to apply forward.

How to Submit a Payment

The Comptroller accepts payments several ways. Electronic options are fastest and create an automatic record.

Direct debit (ACH): Use the Comptroller’s online Individual Payment portal to authorize a withdrawal from checking or savings at no charge.
Credit card: Available through the same portal; a third-party processor adds a service fee.
Mail: Send a check or money order with Form PV (Personal Tax Payment Voucher) to Comptroller of Maryland, Payment Processing, PO Box 8888, Annapolis, MD 21401-8888. Make it payable to “Comptroller of Maryland” and write your Social Security number and the tax year on the check.⁶³

Use a separate Form PV for each quarterly payment when paying by mail. Paying electronically means you don’t need to submit Form PV at all.⁷ Keep confirmation numbers and copies of mailed checks for at least three years after filing the return the payments support.⁸

What Happens if You Miss a Payment or Underpay

Maryland charges interest on any underpayment from the due date of that installment through the date you actually pay it. The math is done on Form 502UP, quarter by quarter, based on how much was short and for how long.⁴ You can complete Form 502UP yourself and file it with your return, or leave it off and let the Comptroller calculate the interest and send a bill.

No penalty applies if any of the following is true:

Your Maryland tax on income not subject to withholding is $500 or less for the year.¹
Your total payments meet the 90% current-year or 110% prior-year safe harbor.¹
You used Form 502UP’s annualized income method to show that your payment pattern matches when the income was actually earned.

Farmers and Fishermen: A Different Schedule

If at least two-thirds of your gross income comes from farming or fishing, the four-installment schedule doesn’t apply. You can make a single estimated payment by January 15, 2027 that covers all of 2026, or skip estimated tax entirely by filing your complete 2026 return and paying everything due by March 1, 2027.⁹ Either route satisfies the requirement without underpayment interest.

1
Cornell Law Institute. Maryland Code Regulations 03.04.01.02 – Estimated Tax Return
2
Comptroller of Maryland. Payment Voucher Worksheet for Estimated Tax and Extension Payments (PVW)
3
Comptroller of Maryland. 2024 PV Worksheet
4
Maryland Comptroller. 502UP Underpayment of Estimated Income Tax by Individuals
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Comptroller of Maryland. Personal Tax Tip 54 – Should You Pay Estimated Tax to Maryland
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Comptroller of Maryland. Our Locations
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Maryland Comptroller of Maryland. Maryland Form PV Personal Tax Payment Voucher
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Internal Revenue Service. How Long Should I Keep Records
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Internal Revenue Service. Farmers and Fishermen