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Quarterly Estimated Tax Calculator 2026

Estimate what to pay each quarter if you're self-employed or have income without withholding. The calculator works out self-employment tax, applies the safe harbor rules and splits the payments across the four due dates.

2026 estimates

Not sure of the income tax? Use last year's effective rate (total income tax ÷ taxable income) applied to this year's expected taxable income, or ask your preparer for a projection.

Payment schedule

Schedule
Due dateCoversAmount
04/15/2026Jan 1 – Mar 31$4,568.32
06/15/2026Apr 1 – May 31$4,568.32
09/15/2026Jun 1 – Aug 31$4,568.32
01/15/2027Sep 1 – Dec 31$4,568.32

How it's calculated

  1. Self-employment base = net profit $80,000.00 × 92.35% = $73,880.00.
  2. Social Security: 12.4% on the base up to the 2026 wage base of $184,500 = $9,161.12. Medicare: 2.9000000000000004% on the whole base = $2,142.52. Self-employment tax = $11,303.64 (half of it, $5,651.82, is deductible when figuring income tax).
  3. Total expected tax = income tax $9,000.00 + self-employment tax $11,303.64 = $20,303.64.
  4. Safe harbor: pay the smaller of 90% of this year's tax ($18,273.28) = $18,273.28.
  5. Subtract withholding ($0.00) and spread the rest over the four due dates; payments already made ($0.00) count toward the earliest installments.
  6. This doesn't include the 0.9% Additional Medicare Tax, the net investment income tax or state estimated taxes. The annualized income method (Form 2210, Schedule AI) can lower early payments when income is uneven.

How it works

  1. 1

    Enter this year's numbers

    Expected net self-employment income, your estimated income tax, and any withholding from a job.

  2. 2

    Add last year's tax

    Total tax and AGI from last year's return, so the prior-year safe harbor can be applied.

  3. 3

    Pay by the due dates

    Quarterly payments are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.

Who pays estimated tax

Sole proprietors, partners, S corporation shareholders and anyone with significant income that has no withholding, such as freelance work, rental income, interest or capital gains, generally make quarterly payments with Form 1040-ES.

Payment periods

  • Jan 1 – Mar 31: due April 15, 2026
  • Apr 1 – May 31: due June 15, 2026
  • Jun 1 – Aug 31: due September 15, 2026
  • Sep 1 – Dec 31: due January 15, 2027

Sources

Due dates and safe harbor percentages: IRS Form 1040-ES. Social Security wage base: Social Security Administration, 2026 contribution and benefit base. Figures are updated each year.

Frequently asked questions

When are 2026 estimated taxes due?

April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. If a date falls on a weekend or legal holiday, the payment is due the next business day.

What is the safe harbor?

You generally avoid the underpayment penalty if withholding and estimated payments cover the smaller of 90% of this year's tax or 100% of last year's tax. If last year's AGI was over $150,000 ($75,000 if married filing separately), the prior-year figure is 110%.

How is self-employment tax calculated?

On 92.35% of net self-employment earnings: 12.4% Social Security up to the 2026 wage base of $184,500 (reduced by W-2 wages), plus 2.9% Medicare with no cap. The additional 0.9% Medicare tax on high earners is not included.

Does the calculator estimate my income tax?

No. Income tax depends on filing status, deductions and credits. Enter your own estimate, for example from last year's effective rate or tax software, and the calculator adds SE tax and applies the payment rules.

Do I need to pay if I owe less than $1,000?

Generally no. If you expect to owe less than $1,000 after withholding and credits, the IRS doesn't require estimated payments.

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