Calculate your estimated quarterly tax payments for federal and Wisconsin state taxes. Designed for self-employed individuals, freelancers, and independent contractors.
WI State Tax: Progressive 3.5% - 7.6%
Quarterly Payment Amount
$6,492
Per quarter (4 remaining)
Jan 1 - Mar 31
Due: April 15, 2026
$6,492
Apr 1 - May 31
Due: June 15, 2026
$6,492
Jun 1 - Aug 31
Due: September 15, 2026
$6,492
Sep 1 - Dec 31
Due: January 15, 2027
$6,492
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.
Wisconsin has 4 tax brackets with rates from 3.54% to 7.65%
Use Form 1-ES for quarterly payments
Wisconsin has a progressive income tax with 4 brackets: 3.54%, 4.65%, 5.3%, and 7.65%. The top rate applies to income over $315,310 (single).
Self-employed workers in Wisconsin must pay both federal estimated taxes to the IRS and state estimated taxes to the Wisconsin Department of Revenue. Wisconsin has a progressive income tax with 4 brackets and rates ranging from 3.54% to 7.65%. If you expect to owe $200 or more in Wisconsin state income tax after withholding and credits, you must make quarterly estimated payments using Form 1-ES.
Wisconsin's top rate of 7.65% applies to income above $315,310 (single). The state requires estimated payments if you expect to owe $200 or more in state tax. Wisconsin offers a standard deduction that phases out at higher income levels.
| Tax Layer | Rate / Range | Filed With | Form |
|---|---|---|---|
| Federal income tax | 10% – 37% | IRS | 1040-ES |
| Self-employment tax | 15.3% | IRS | 1040-ES / SE |
| Wisconsin state income tax | 3.54% to 7.65% | Wisconsin Department of Revenue | Form 1-ES |
Wisconsin taxes personal income — including self-employment income — across 4 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 – $14,320 | 3.54% |
| 2 | $14,320 – $28,640 | 4.65% |
| 3 | $28,640 – $315,310 | 5.3% |
| 4 | $315,310+ | 7.65% |
To estimate your Wisconsin quarterly payment, calculate your projected state tax liability using the brackets above, then divide by four. Wisconsin payments are made to the Wisconsin Department of Revenue through their online portal at revenue.wi.gov or by mail using Form 1-ES.
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 Wisconsin 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 Wisconsin taxable income.
This calculator uses current federal and Wisconsin tax rates and schedules:
Federal quarterly tax requirements and Form 1040-ES
Official Wisconsin 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.