Free Quarterly Tax Calculators
Quarterly Tax Calculator by State
Calculate your estimated quarterly tax payments for any US state. Our free calculators show exactly how much you'll owe for federal taxes, self-employment taxes, and state income taxes.
Updated for 2026
Latest federal & state rates
Self-Employment Tax
SS + Medicare included
All 50 States + DC
Complete US coverage
100% Free
No signup required
2026 Quarterly Tax Due Dates
Q1 2026
Jan 1 - Mar 31
Due: April 15, 2026
Q2 2026
Apr 1 - May 31
Due: June 15, 2026
Q3 2026
Jun 1 - Aug 31
Due: September 15, 2026
Q4 2026
Sep 1 - Dec 31
Due: January 15, 2027
Choose Your State
AL
Alabama
Up to 5.0%
AK
Alaska
No State Tax
AZ
Arizona
Flat 2.5%
AR
Arkansas
Up to 4.0%
CA
California
Up to 12.3%
CO
Colorado
Flat 4.4%
CT
Connecticut
Up to 7.0%
DE
Delaware
Up to 6.6%
DC
District of Columbia
Up to 10.8%
FL
Florida
No State Tax
GA
Georgia
Flat 5.4%
HI
Hawaii
Up to 11.0%
ID
Idaho
Flat 5.8%
IL
Illinois
Flat 5.0%
IN
Indiana
Flat 3.0%
IA
Iowa
Flat 3.8%
KS
Kansas
Up to 5.7%
KY
Kentucky
Flat 4.0%
LA
Louisiana
Flat 3.0%
ME
Maine
Up to 7.1%
MD
Maryland
Up to 5.8%
MA
Massachusetts
Flat 5.0%
MI
Michigan
Flat 4.3%
MN
Minnesota
Up to 9.8%
MS
Mississippi
Flat 4.4%
MO
Missouri
Up to 4.8%
MT
Montana
Up to 5.9%
NE
Nebraska
Up to 5.6%
NV
Nevada
No State Tax
NH
New Hampshire
No State Tax
NJ
New Jersey
Up to 10.8%
NM
New Mexico
Up to 5.9%
NY
New York
Up to 10.9%
NC
North Carolina
Flat 4.5%
ND
North Dakota
Flat 1.9%
OH
Ohio
Flat 3.5%
OK
Oklahoma
Up to 4.8%
OR
Oregon
Up to 9.9%
PA
Pennsylvania
Flat 3.1%
RI
Rhode Island
Up to 6.0%
SC
South Carolina
Up to 6.4%
SD
South Dakota
No State Tax
TN
Tennessee
No State Tax
TX
Texas
No State Tax
UT
Utah
Flat 4.7%
VT
Vermont
Up to 8.8%
VA
Virginia
Up to 5.8%
WA
Washington
No State Tax
WV
West Virginia
Up to 5.1%
WI
Wisconsin
Up to 7.6%
WY
Wyoming
No State Tax
How Quarterly Tax Payments Work
Understanding estimated tax payments for self-employed
1. Self-Employment Tax
Self-employed individuals pay 15.3% in self-employment tax (12.4% Social Security + 2.9% Medicare) on 92.35% of net earnings. For 2026, Social Security applies to earnings up to $184,500.
2. Federal Income Tax
Based on your taxable income after deducting business expenses and half of your self-employment tax. Federal rates range from 10% to 37% depending on your income bracket.
3. State Income Tax
Most states require quarterly estimated tax payments if you owe more than a certain threshold. Nine states (TX, FL, WA, NV, WY, SD, TN, AK, NH) have no income tax.
4. Quarterly Due Dates
Payments are due four times a year: April 15, June 15, September 15, and January 15 of the following year. Missing payments can result in penalties and interest.
Who Must Pay Estimated Quarterly Taxes in 2026
The IRS requires estimated tax payments from individuals who expect to owe $1,000 or more when filing their return, after subtracting withholding and refundable credits. This is governed by IRC Section 6654. The rule applies primarily to:
- Self-employed workers (sole proprietors, independent contractors, freelancers filing Schedule C)
- S-Corp and partnership owners receiving K-1 income not subject to withholding
- Landlords with rental income not covered by W-2 withholding
- Investors with significant capital gains, dividends, or interest income
- Retirees receiving pension or annuity income without withholding elected
W-2 employees whose only income is from wages generally do not need to make quarterly payments because federal income tax, Social Security, and Medicare are withheld from each paycheck. However, employees with substantial side income (e.g., rental income, freelance work) may need to make quarterly payments on the non-wage portion.
2026 Quarterly Due Dates and Safe Harbor Rules
Estimated tax payments for the 2026 tax year are due on these dates:
| Quarter | Income Period | Due Date | Form |
|---|---|---|---|
| Q1 | Jan 1 - Mar 31 | April 15, 2026 | Form 1040-ES |
| Q2 | Apr 1 - May 31 | June 15, 2026 | Form 1040-ES |
| Q3 | Jun 1 - Aug 31 | September 15, 2026 | Form 1040-ES |
| Q4 | Sep 1 - Dec 31 | January 15, 2027 | Form 1040-ES |
The safe harbor rules protect you from underpayment penalties if you pay at least:
- 100% of prior-year tax (110% if prior-year AGI exceeded $150,000 / $75,000 MFS), OR
- 90% of current-year tax
Most self-employed taxpayers use the prior-year safe harbor because it provides certainty. If your 2025 total tax was $20,000 and your 2025 AGI was under $150,000, paying $5,000 per quarter ($20,000 / 4) guarantees no underpayment penalty even if your 2026 income is much higher.
Underpayment Penalties and the Annualized Income Method
The underpayment penalty under IRC Section 6654 is calculated at the federal short-term rate plus 3%, applied to each quarterly underpayment for the number of days it was unpaid. In 2026, this rate is approximately 7-8% annually. The penalty is computed separately for each quarter, so paying extra in Q4 does not fully offset an underpayment in Q1.
The annualized income installment method (Form 2210, Schedule AI) is valuable for taxpayers with uneven income throughout the year. Instead of paying 25% of annual estimated tax each quarter, you calculate the actual tax owed based on income received through the end of each quarter period. This helps:
- Seasonal businesses earning most income in Q3-Q4
- Taxpayers receiving a large capital gain or bonus in one quarter
- Freelancers with irregular client payment patterns
Many states also require quarterly estimated payments with their own thresholds. For example, California requires payments if you expect to owe $500 or more in state tax. The state due dates generally match federal dates but check your specific state for variations.