Quarterly Estimated Tax Calculator (2026)
Freelancing, 1099 contracting, or gig work? Estimate your 2026 self-employment tax and income tax, and see exactly what to send the IRS each quarter.
2026 estimated tax due dates
- Q1: April 15, 2026
- Q2: June 15, 2026
- Q3: September 15, 2026
- Q4: January 15, 2027
What goes into the number
Self-employment tax (15.3% on 92.35% of profit, covering both halves of Social Security and Medicare, since you're the employer too) plus federal income tax on your profit after the deductible half of SE tax and the standard deduction. Pay online in minutes at IRS Direct Pay.
Gig workers with tips: DoorDash, Uber, and delivery drivers on the IRS tipped-occupation list can deduct reported tips (up to $25,000). Run the tips deduction calculator to see how much it cuts the income-tax portion of your quarterlies.
The safe-harbor rule
Avoid underpayment penalties by paying at least 90% of this year's tax or 100% of last year's total tax (110% if your AGI topped $150k), whichever is smaller. New to self-employment mid-year? You can annualize and pay only on what you've earned so far.
Frequently asked questions
Do I have to pay quarterly, or can I wait until filing?
If you expect to owe $1,000+ for the year, the IRS expects quarterly payments. Waiting risks an underpayment penalty that accrues like interest per quarter missed.
What about state quarterly taxes?
Most income-tax states require their own estimated payments on similar dates. Check your state DOR; our estimate covers federal only.
What if my income is unpredictable?
Recalculate each quarter with your actual year-to-date profit and adjust the remaining payments, or use the safe-harbor (100% of last year's tax) to make it fully predictable.