Calculate your estimated quarterly tax payments for federal and Missouri state taxes. Designed for self-employed individuals, freelancers, and independent contractors.
MO State Tax: Progressive 0.0% - 4.8%
Quarterly Payment Amount
$6,440
Per quarter (4 remaining)
Jan 1 - Mar 31
Due: April 15, 2026
$6,440
Apr 1 - May 31
Due: June 15, 2026
$6,440
Jun 1 - Aug 31
Due: September 15, 2026
$6,440
Sep 1 - Dec 31
Due: January 15, 2027
$6,440
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.
Missouri has rates from 0% to 4.8%
First $1,273 is tax-free
Use Form MO-1040ES for quarterly payments
Missouri has a progressive income tax with rates from 0% to 4.8%. The top rate of 4.8% applies to income over $8,911.
Self-employed workers in Missouri must pay both federal estimated taxes to the IRS and state estimated taxes to the Missouri Department of Revenue. Missouri has a progressive income tax with 8 brackets and rates ranging from 0% to 4.8%. If you expect to owe $100 or more in Missouri state income tax after withholding and credits, you must make quarterly estimated payments using Form MO-1040ES.
Missouri exempts the first $1,273 of income from tax. The top rate of 4.8% kicks in at just $8,911, meaning most self-employed workers with meaningful income will be taxed at the top rate. Missouri allows a deduction for federal income taxes paid, up to $5,000 (single) or $10,000 (married).
| Tax Layer | Rate / Range | Filed With | Form |
|---|---|---|---|
| Federal income tax | 10% – 37% | IRS | 1040-ES |
| Self-employment tax | 15.3% | IRS | 1040-ES / SE |
| Missouri state income tax | 0% to 4.8% | Missouri Department of Revenue | Form MO-1040ES |
Missouri taxes personal income — including self-employment income — across 8 progressive brackets. The brackets below apply to single filers for tax year 2026. Married filing jointly thresholds are typically higher.
| Bracket | Taxable Income | Marginal Rate |
|---|---|---|
| 1 | $0 – $1,273 | 0% |
| 2 | $1,273 – $2,546 | 2.0% |
| 3 | $2,546 – $3,819 | 2.5% |
| 4 | $3,819 – $5,092 | 3.0% |
| 5 | $5,092 – $6,365 | 3.5% |
| 6 | $6,365 – $7,638 | 4.0% |
| 7 | $7,638 – $8,911 | 4.5% |
| 8 | $8,911+ | 4.8% |
To estimate your Missouri quarterly payment, calculate your projected state tax liability using the brackets above, then divide by four. Missouri payments are made to the Missouri Department of Revenue through their online portal at dor.mo.gov or by mail using Form MO-1040ES.
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 Missouri 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 Missouri taxable income.
This calculator uses current federal and Missouri tax rates and schedules:
Federal quarterly tax requirements and Form 1040-ES
Official Missouri tax authority
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.