Quarterly Estimated Tax Calculator

2026

Calculate quarterly estimated tax payments for self-employed and freelancers. Includes safe harbor calculation to avoid penalties.

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Total Estimated Tax

$25,745.30

Quarterly Payment

$6,436.32

Safe Harbor Amount

$25,745.30

Quarterly Payment Schedule

Q1 — Due April 15$6,436.32
Q2 — Due June 15$6,436.32
Q3 — Due September 15$6,436.32
Q4 — Due January 15 (next year)$6,436.32

Tax Calculation

Net Self-Employment Income$100,000.00
Self-Employment Tax$14,129.55
50% SE Tax Deduction- $7,064.78
Adjusted Gross Income$92,935.23
Standard Deduction- $16,100.00
Taxable Income$76,835.23
Federal Income Tax$11,615.75
Total Estimated Tax$25,745.30
Remaining Tax Due$25,745.30

Safe Harbor & Penalty Risk

Safe Harbor (100% of prior year)$25,745.30
Prior Year TaxNot provided
Penalty RiskAt Risk — pay estimated taxes to avoid underpayment penalty

Use the Quarterly Estimated Tax Calculator above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

How It Works

This calculator helps self-employed individuals and small business owners estimate and pay their quarterly income taxes. It's crucial because the IRS requires you to pay income tax as you earn it, not just at year-end, to avoid penalties.

The calculator typically uses your estimated gross income, deductible expenses, and any tax credits to project your annual tax liability. This annual amount is then divided by four to determine your estimated quarterly payment.

Always overestimate your income rather than underestimate to avoid underpayment penalties. Don't forget to account for self-employment taxes (Social Security and Medicare) which are often overlooked when calculating estimated taxes.

Example: Freelance Designer's Quarterly Tax

  1. 1 Sarah, a freelance graphic designer, estimates her next quarter's gross income to be $15,000. She anticipates $2,000 in business expenses (software, supplies) and has total annual tax credits of $500.
  2. 2 The calculator first projects her annual taxable income. Let's assume after deductions and other considerations, her estimated annual tax liability is $8,000. This $8,000 is then divided by four for quarterly payments.
  3. 3 Based on this, Sarah's estimated quarterly tax payment would be $2,000 ($8,000 / 4).
  4. 4 Sarah should set aside $2,000 for her quarterly tax payment to the IRS by the due date. This proactive approach helps her manage her finances and avoid potential penalties for underpayment.

Source: IRS — Small Business & Self-Employed · Last updated: April 2026

Frequently Asked Questions

Who needs to pay quarterly estimated taxes?
Self-employed individuals, freelancers, landlords, and anyone who expects to owe $1,000 or more in federal tax that is not covered by withholding. This includes gig workers, small business owners, and retirees without adequate withholding.
When are quarterly estimated tax payments due in 2026?
For 2026: Q1 is due April 15, Q2 is due June 15, Q3 is due September 15, and Q4 is due January 15, 2027. If the date falls on a weekend or holiday, the deadline shifts to the next business day.
How do I avoid the estimated tax penalty?
Pay at least 90% of your current year tax or 100% of your prior year tax (110% if AGI exceeded $150,000). The safe harbor rule of paying 100/110% of last year's tax is the simplest way to guarantee no penalty.