Georgia Quarterly Tax Calculator
Calculate your estimated quarterly tax payments for federal and Georgia state taxes. Designed for self-employed individuals, freelancers, and independent contractors.
GA State Tax: Flat 5.4%
Quarterly Payment Amount
$6,595
Per quarter (4 remaining)
Annual Tax Breakdown
2026 Payment Schedule
Jan 1 - Mar 31
Due: April 15, 2026
$6,595
Apr 1 - May 31
Due: June 15, 2026
$6,595
Jun 1 - Aug 31
Due: September 15, 2026
$6,595
Sep 1 - Dec 31
Due: January 15, 2027
$6,595
Don't miss your quarterly payments!
The IRS may charge penalties and interest if you underpay or pay late. Consider setting up automatic payments or calendar reminders.
Georgia Quarterly Tax Highlights
Georgia has a flat 5.39% income tax rate
Recently transitioned from progressive to flat tax
Use Form 500-ES for quarterly payments
Rate scheduled to decrease in future years
Georgia Quarterly Tax FAQ
What is Georgia's income tax rate?
Georgia has a flat 5.39% income tax rate as of 2026. The state recently transitioned from a progressive system to a flat tax, with rates scheduled to decrease further in coming years.
Georgia Estimated Quarterly Tax Payments for Self-Employed Workers in 2026
Self-employed workers in Georgia face two tax obligations: federal estimated taxes filed with the IRS and state estimated taxes filed with the Georgia Department of Revenue. Georgia imposes a flat 5.39% income tax rate on all taxable income. If you expect to owe $1,000 or more in Georgia state income tax after withholding and credits, you must make quarterly estimated payments using Form 500-ES.
Georgia recently transitioned from a progressive tax system (with rates up to 5.75%) to a flat tax. The rate is scheduled to decrease further in coming years, potentially dropping to 4.99%.
| Tax Layer | Rate / Range | Filed With | Form |
|---|---|---|---|
| Federal income tax | 10% – 37% | IRS | 1040-ES |
| Self-employment tax | 15.3% | IRS | 1040-ES / SE |
| Georgia state income tax | 5.39% | Georgia Department of Revenue | Form 500-ES |
How Georgia's Flat 5.39% Income Tax Affects Your Quarterly Payments
Georgia uses a flat tax rate of 5.39%, which simplifies quarterly tax calculations. Regardless of income level, every dollar of taxable income is taxed at the same rate. This makes it straightforward to estimate your state quarterly payments — simply multiply your projected net self-employment income by 5.39% and divide by four.
For a single self-employed worker in Georgia earning $100,000 in net self-employment income, the estimated annual tax breakdown is:
| Tax Component | Estimated Amount | Calculation Basis |
|---|---|---|
| Federal income tax | ~$11,600 | After $15,700 standard deduction, 2026 brackets |
| Self-employment tax | ~$14,130 | 15.3% on 92.35% of net earnings |
| Georgia state income tax | ~$5,390 | 5.39% flat rate |
| Total annual tax | ~$31,120 | |
| Quarterly payment | ~$7,780 | Total / 4 quarters |
State payments can be made online through the Georgia Department of Revenue portal at dor.georgia.gov, by mail with a Form 500-ES voucher, or via electronic funds transfer where available.
Federal Self-Employment Tax and Quarterly Due Dates
All self-employed workers must pay federal self-employment (SE) tax of 15.3% on 92.35% of net earnings. This consists of 12.4% for Social Security (on earnings up to $184,500 in 2026) and 2.9% for Medicare (no cap). An additional 0.9% Medicare surtax applies to earnings above $200,000 (single filers).
Both Georgia and federal estimated tax payments follow the same quarterly schedule:
| Quarter | Income Period | Due Date |
|---|---|---|
| Q1 | January 1 – March 31 | April 15, 2026 |
| Q2 | April 1 – May 31 | June 15, 2026 |
| Q3 | June 1 – August 31 | September 15, 2026 |
| Q4 | September 1 – December 31 | January 15, 2027 |
To avoid underpayment penalties, pay at least 100% of your prior-year tax liability (or 110% if your AGI exceeds $150,000) spread across four equal payments, or at least 90% of your current-year tax. You can deduct 50% of your self-employment tax from your adjusted gross income, reducing both your federal and Georgia taxable income.
Related Calculators
Official References
This calculator uses current federal and Georgia tax rates and schedules:
- IRS Estimated Tax Guidelines
Federal quarterly tax requirements and Form 1040-ES
- Georgia Department of Revenue
Official Georgia tax authority
- IRS Self-Employment Tax
Social Security and Medicare tax information
This calculator provides estimates based on 2026 tax rates. Your actual tax liability may vary based on deductions, credits, and other factors. Consult a tax professional for personalized advice.