New York Quarterly Tax Calculator
Calculate your estimated quarterly tax payments for federal and New York state taxes. Designed for self-employed individuals, freelancers, and independent contractors.
NY State Tax: Progressive 4.0% - 10.9%
Quarterly Payment Amount
$6,627
Per quarter (4 remaining)
Annual Tax Breakdown
2026 Payment Schedule
Jan 1 - Mar 31
Due: April 15, 2026
$6,627
Apr 1 - May 31
Due: June 15, 2026
$6,627
Jun 1 - Aug 31
Due: September 15, 2026
$6,627
Sep 1 - Dec 31
Due: January 15, 2027
$6,627
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 York Quarterly Tax Highlights
New York has 9 tax brackets with rates from 4% to 10.9%
NYC residents pay additional city tax (3.078% - 3.876%)
Use Form IT-2105 for quarterly payments
New York Quarterly Tax FAQ
What is New York's income tax rate?
New York has a progressive state income tax with 9 brackets from 4% to 10.9%. NYC residents also pay city income tax of 3.078% to 3.876%, for a combined top rate over 14%.
New York Estimated Quarterly Tax Payments for Self-Employed Workers in 2026
Self-employed workers in New York must pay both federal estimated taxes to the IRS and state estimated taxes to the New York State Department of Taxation and Finance. New York has a progressive income tax with 9 brackets and rates ranging from 4% to 10.9%. If you expect to owe $300 or more in New York state income tax after withholding and credits, you must make quarterly estimated payments using Form IT-2105.
New York City residents face an additional city income tax of 3.078% to 3.876%, bringing the combined top marginal rate above 14% for high earners. Yonkers also imposes a local surcharge. Self-employed individuals in NYC must make separate city estimated tax payments using Form NYC-1040ES.
| 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 York state income tax | 4% to 10.9% | New York State Department of Taxation and Finance | Form IT-2105 |
How New York Income Tax Affects Your Quarterly Payments
New York taxes personal income — including self-employment income — across 9 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 – $8,500 | 4.0% |
| 2 | $8,500 – $11,700 | 4.5% |
| 3 | $11,700 – $13,900 | 5.25% |
| 4 | $13,900 – $80,650 | 5.85% |
| 5 | $80,650 – $215,400 | 6.25% |
| 6 | $215,400 – $1,077,550 | 6.85% |
| 7 | $1,077,550 – $5,000,000 | 9.65% |
| 8 | $5,000,000 – $25,000,000 | 10.3% |
| 9 | $25,000,000+ | 10.9% |
To estimate your New York quarterly payment, calculate your projected state tax liability using the brackets above, then divide by four. New York payments are made to the New York State Department of Taxation and Finance through their online portal at tax.ny.gov or by mail using Form IT-2105.
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 York 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 York taxable income.
Related Calculators
Official References
This calculator uses current federal and New York tax rates and schedules:
- IRS Estimated Tax Guidelines
Federal quarterly tax requirements and Form 1040-ES
- NY Department of Taxation
Official New York 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.