Quarterly Estimated Tax Calculator (2026)
Estimate your 2026 federal income tax and self-employment tax, find your safe-harbor target, and get your four quarterly payments.
Calculate Your Quarterly Payments
Your Schedule C net profit: business income minus business expenses.
W-2 wages, interest, dividends, rent, or any other taxable income. This counts for income tax, not for self-employment tax.
Extra deductions you claim on top of the standard deduction, if any. Leave at 0 to use the standard deduction only.
Total tax from your prior-year Form 1040, line 24. Used for the prior-year safe-harbor test.
If yes, the prior-year safe harbor is 110% of prior-year tax instead of 100%.
| Payment | Income period | Due date | Safe-harbor amount |
|---|---|---|---|
| 1st payment | January 1 to March 31, 2026 | April 15, 2026 | |
| 2nd payment | April 1 to May 31, 2026 | June 15, 2026 | |
| 3rd payment | June 1 to August 31, 2026 | September 15, 2026 | |
| 4th payment | September 1 to December 31, 2026 | January 15, 2027 |
Federal estimate only. State estimated tax is separate. You generally must pay estimated tax if you expect to owe at least $1,000 in federal tax for the year after withholding and refundable credits. You may skip the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the full balance with it. Pay with Form 1040-ES, IRS Direct Pay, or EFTPS.
How Quarterly Estimated Tax Is Calculated
The IRS runs a pay-as-you-go system. When no employer withholds tax for you, you pay during the year in four installments using Form 1040-ES. This calculator estimates the federal bill in three steps, then applies the safe-harbor tests that protect you from the underpayment penalty.
- Self-employment tax first: multiply net self-employment income by 92.35% to get taxable self-employment earnings. Charge 12.4% Social Security tax on earnings up to the 2026 wage base of $184,500, plus 2.9% Medicare tax on all of those earnings, plus 0.9% Additional Medicare Tax on earnings above $200,000 (single or head of household), $250,000 (married filing jointly), or $125,000 (married filing separately).
- Income tax second: subtract half of your self-employment tax, the standard deduction, and any extra deductions from your total income (self-employment income plus other income). Apply the 2026 graduated brackets — 10%, 12%, 22%, 24%, 32%, 35%, 37% — to what is left.
- Safe harbor third: your required annual payment is the smaller of 90% of this year’s total tax or 100% of last year’s total tax (110% if last year’s AGI was over $150,000, or over $75,000 if married filing separately). Pay at least that much, on time, through withholding plus estimated payments, and you avoid the underpayment penalty even if you still owe a balance at filing time.
SE tax = 12.4% x min(SE earnings, $184,500) + 2.9% x SE earnings (+ 0.9% over the threshold)
Taxable income = SE income + other income – half of SE tax – standard deduction – extra deductions
Income tax = 2026 graduated brackets on taxable income
Safe harbor = smaller of (90% x current-year total tax) or (100% or 110% x prior-year total tax)
Quarterly payment = safe-harbor annual target / 4
2026 Figures Used in This Calculator
| Figure | 2026 value | Source |
|---|---|---|
| Standard deduction, single | $16,100 | IRS Rev. Proc. 2025-32 |
| Standard deduction, married filing jointly | $32,200 | IRS Rev. Proc. 2025-32 |
| Standard deduction, head of household | $24,150 | IRS Rev. Proc. 2025-32 |
| Social Security wage base | $184,500 | Social Security Administration |
| Self-employment tax rate | 15.3% on 92.35% of net earnings | IRS Schedule SE |
| Estimated tax due dates | Apr 15, Jun 15, Sep 15, 2026; Jan 15, 2027 | IRS Form 1040-ES |
2026 Federal Income Tax Brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $17,700 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 | $17,700 to $67,450 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 | $67,450 to $105,700 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 | $105,700 to $201,750 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,750 to $256,200 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,200 to $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Each rate applies only to the slice of taxable income inside its own bracket, never to your whole income. The income-tax part of this calculator is an estimate: it uses the standard deduction, no credits, no qualified business income deduction, and no state tax, so your actual return may differ.
Worked Example: $60,000 Net Self-Employment Income, Single
| Calculation | Amount | |
|---|---|---|
| SE taxable earnings | $60,000 x 92.35% | $55,410.00 |
| Social Security tax | 12.4% x $55,410 | $6,870.84 |
| Medicare tax | 2.9% x $55,410 | $1,606.89 |
| Self-employment tax | $6,870.84 + $1,606.89 | $8,477.73 |
| Half of SE tax (deductible) | $8,477.73 / 2 | $4,238.86 |
| Taxable income | $60,000 – $4,238.86 – $16,100 | $39,661.14 |
| Federal income tax | 10% x $12,400 + 12% x $27,261.14 | $4,511.34 |
| Total annual federal tax | $8,477.73 + $4,511.34 | $12,989.07 |
| Safe harbor, prior-year test | 100% x $10,000 prior-year tax | $10,000.00 |
| Safe harbor, current-year test | 90% x $12,989.07 | $11,690.16 |
| Safe-harbor quarterly payment | $10,000 / 4 | $2,500.00 |
Frequently Asked Questions
Anyone who expects to owe at least $1,000 in federal tax after withholding and refundable credits, and whose withholding will not cover at least 90% of the year’s tax or 100% of last year’s tax. That usually includes freelancers, gig workers, landlords, and anyone with large investment income.
April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. If a due date falls on a weekend or federal holiday, it moves to the next business day.
The IRS charges an underpayment penalty, calculated quarterly, on the amount you underpaid for the period it was late. You can still avoid the penalty if you meet a safe harbor for the full year: withholding and timely payments equal to at least 90% of the year’s tax, or 100% of last year’s tax (110% if prior-year AGI exceeded $150,000).
Usually, yes, if your state has an income tax. State due dates, thresholds, and safe-harbor rules differ, and most states accept payments through their own tax agency portals. This calculator covers federal tax only.
Yes. Use IRS Direct Pay or EFTPS, both free, and keep the confirmation for your records. You can also pay by debit or credit card through an IRS-approved processor, but those charge a processing fee.
Disclaimer: This calculator provides an estimate only and is not tax advice. Tax law changes, credits, the qualified business income deduction, state taxes, and your actual deductions can change the result. Confirm your payments with a tax professional or the IRS before filing.
