New Jersey Quarterly Tax Calculator
Calculate your estimated quarterly tax payments for federal and New Jersey state taxes. Designed for self-employed individuals, freelancers, and independent contractors.
NJ State Tax: Progressive 1.4% - 10.8%
Quarterly Payment Amount
$6,247
Per quarter (4 remaining)
Annual Tax Breakdown
2026 Payment Schedule
Jan 1 - Mar 31
Due: April 15, 2026
$6,247
Apr 1 - May 31
Due: June 15, 2026
$6,247
Jun 1 - Aug 31
Due: September 15, 2026
$6,247
Sep 1 - Dec 31
Due: January 15, 2027
$6,247
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.
New Jersey Quarterly Tax Highlights
New Jersey has rates from 1.4% to 10.75%
Top rate is one of the highest in the nation
Use Form NJ-1040-ES for quarterly payments
New Jersey Quarterly Tax FAQ
What is New Jersey's income tax rate?
New Jersey has a progressive income tax with rates from 1.4% to 10.75%. The top rate of 10.75% applies to income over $1 million.
New Jersey Estimated Quarterly Tax Payments for Self-Employed Workers in 2026
Self-employed workers in New Jersey must pay both federal estimated taxes to the IRS and state estimated taxes to the New Jersey Division of Taxation. New Jersey has a progressive income tax with 7 brackets and rates ranging from 1.4% to 10.75%. If you expect to owe $400 or more in New Jersey state income tax after withholding and credits, you must make quarterly estimated payments using Form NJ-1040-ES.
New Jersey's top rate of 10.75% (on income over $1 million) is one of the highest in the nation. The state requires estimated payments if you expect your tax liability to exceed $400 after withholding and credits. New Jersey does not allow a deduction for federal income taxes paid.
| Tax Layer | Rate / Range | Filed With | Form |
|---|---|---|---|
| Federal income tax | 10% – 37% | IRS | 1040-ES |
| Self-employment tax | 15.3% | IRS | 1040-ES / SE |
| New Jersey state income tax | 1.4% to 10.75% | New Jersey Division of Taxation | Form NJ-1040-ES |
How New Jersey Income Tax Affects Your Quarterly Payments
New Jersey taxes personal income — including self-employment income — across 7 progressive brackets. The brackets below apply to single filers for tax year 2026. Married filing jointly thresholds are typically higher.
| Bracket | Taxable Income (Single) | Marginal Rate |
|---|---|---|
| 1 | $0 – $20,000 | 1.4% |
| 2 | $20,000 – $35,000 | 1.75% |
| 3 | $35,000 – $40,000 | 3.5% |
| 4 | $40,000 – $75,000 | 5.525% |
| 5 | $75,000 – $500,000 | 6.37% |
| 6 | $500,000 – $1,000,000 | 8.97% |
| 7 | $1,000,000+ | 10.75% |
To estimate your New Jersey quarterly payment, calculate your projected state tax liability using the brackets above, then divide by four. New Jersey payments are made to the New Jersey Division of Taxation through their online portal at state.nj.us/treasury/taxation or by mail using Form NJ-1040-ES.
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 New Jersey 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 New Jersey taxable income.
Related Calculators
Official References
This calculator uses current federal and New Jersey tax rates and schedules:
- IRS Estimated Tax Guidelines
Federal quarterly tax requirements and Form 1040-ES
- NJ Division of Taxation
Official New Jersey 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.