Quarterly Estimated Tax Calculator (2026)
Estimate your quarterly tax payments as a self-employed person, combining self-employment tax and federal income tax.
How it's calculated
If you are self-employed, no employer withholds tax for you, so the IRS asks you to pay it in four estimated installments through the year. Miss them and you can owe a penalty. Your estimate is your self-employment tax plus your federal income tax, divided by four.
Take the default. On $100,000 of net profit as a single filer, self-employment tax is $14,129.55. Half of that is deducted, and after the standard deduction your taxable income is about $76,835, which is $11,616 of federal income tax. Together that is $25,745 for the year, or about $6,436 each quarter.
The 2026 due dates fall around mid-April, mid-June, mid-September, and mid-January of the next year. A common way to avoid penalties is the safe harbor, paying at least 100 percent of last year tax, or 110 percent if you are a high earner, spread across the quarters. If your income swings, set aside a share of every payment you receive so the quarterly bill is never a surprise.
Assumptions
- Combines 2026 self-employment tax and federal income tax on your net profit after the standard deduction and the half-SE-tax deduction, divided by four. — IRS 2026 brackets, Schedule SE
- Does not include the qualified business income deduction, state tax, or other income. Treat it as a federal estimate.
Last updated: 2026-08-08 · Tax year 2026
These assumptions follow our general methodology.
Frequently asked questions
Who has to pay quarterly estimated taxes?
Generally anyone who expects to owe $1,000 or more and does not have enough withheld, which covers most self-employed people, freelancers, and those with large non-wage income. Employees usually meet their tax through paycheck withholding instead.
When are estimated taxes due?
For 2026 income the four deadlines fall around April 15, June 15, September 15, and January 15 of the next year. The periods are uneven, so the payments do not line up with even calendar quarters.
How do I avoid an underpayment penalty?
Use the safe harbor. Pay at least 90 percent of this year tax or 100 percent of last year, whichever is smaller, spread across the quarters. High earners over $150,000 use 110 percent of last year instead. Paying evenly and on time is the simplest protection.
What if my income changes during the year?
Recalculate as your income shifts and adjust the remaining payments. A good habit is to set aside a fixed percentage of every payment you receive, so the money for taxes is already waiting when each quarter comes due.