Quarterly Estimated Tax Calculator (2026)
Your per-quarter payment and all four IRS due dates
Payment Per Quarter
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This quarterly estimated tax calculator shows freelancers and self-employed workers exactly how much to send the IRS each quarter for 2026 — combining self-employment tax and federal income tax, minus any withholding, split across the four payment deadlines (April, June, September, January).
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Frequently Asked Questions
Who has to pay quarterly estimated taxes?
Anyone who expects to owe $1,000 or more in tax beyond their withholding — mainly freelancers, contractors, gig workers, and business owners. If you have no employer withholding taxes for you, the IRS expects you to pay as you earn, four times a year.
When are 2026 quarterly taxes due?
The four estimated-tax deadlines fall on approximately April 15, June 15, September 15, and January 15 of the following year. If a date lands on a weekend or holiday, it shifts to the next business day. The periods are uneven, but the payment amounts are usually split evenly.
What happens if I miss a quarterly payment?
The IRS charges an underpayment penalty, calculated like interest on the amount you should have paid. Paying late — or paying too little — both trigger it. The safest approach is to pay on time and use the "safe harbor" rule below.
What is the safe harbor rule?
You avoid underpayment penalties if you pay at least 90% of this year's tax, or 100% of last year's tax (110% if your prior-year AGI was over $150,000) — whichever is smaller. Many freelancers simply pay 100–110% of last year's total in four equal installments.
How do I actually pay?
The easiest way is IRS Direct Pay or the EFTPS system online — both are free. You can also mail Form 1040-ES vouchers. Keep a record of each payment; you'll reconcile them against your total tax when you file your annual return.