QuarterTaxCalc
Tax year 2026 · figures checked October 11, 2026

How much should you pay in quarterly taxes?

A free federal estimate for freelancers, 1099 contractors and sole proprietors. Enter your expected profit and see what to send the IRS.

Apr 15Q1 · passed
Jun 15Q2 · passed
Sep 15Q3 · passed
Jan 15, 2027Q4 · next

Runs in your browserNothing is sent or storedBuilt on IRS 2026 figures

Quarterly tax estimate

Federal only. Whole dollars, no symbols.

How does your income arrive?
More options

The method

How the estimate is built

The calculator follows the order of Schedule SE and Form 1040, using the 2026 figures the IRS published in Rev. Proc. 2025-32.

Self-employment tax

92.35% of net profit is taxed at 15.3%: 12.4% Social Security up to $184,500, plus 2.9% Medicare. W-2 wages count toward the limit.

Half is deductible

Half of the self-employment tax comes off your income before income tax is worked out.

Standard deduction

$16,100 single, $32,200 married filing jointly, $24,150 head of household.

20% business deduction

Up to 20% of qualified profit, applied below $201,750 of taxable income ($403,500 joint).

Income tax

The 2026 brackets, added to self-employment tax and any Additional Medicare Tax.

What is left out. Tax credits such as the child tax credit, the net investment income tax, itemized deductions, retirement and health insurance deductions, capital gains and state tax. If your return has any of these, treat the result as a starting point and use Form 1040-ES or ask a tax professional.

Deadlines

2026 estimated tax due dates

Q1Apr 15Jan 1 to Mar 31
Q2Jun 15Apr 1 to May 31
Q3Sep 15Jun 1 to Aug 31

The periods are not equal quarters. See the full schedule and how to pay.

Answers

Common questions

Who has to make quarterly estimated tax payments?
Generally anyone who expects to owe at least $1,000 in federal tax for the year after subtracting withholding and credits. That includes most freelancers, independent contractors, gig workers and sole proprietors. Corporations have a separate rule.
When are the 2026 estimated tax payments due?
For calendar-year filers the four dates are April 15, June 15 and September 15, 2026, and January 15, 2027. If a date falls on a weekend or federal holiday, the deadline moves to the next business day.
How much should I set aside for taxes as a freelancer?
The calculator works it out from your expected profit. As a rough guide, many self-employed people land between 20% and 30% of net profit once self-employment tax and income tax are added together, but it depends on your income, filing status and deductions.
What is the safe harbor rule?
You generally avoid the underpayment penalty if you pay at least 90% of this year's tax, or 100% of last year's tax. The prior-year amount rises to 110% if last year's adjusted gross income was above $150,000. The calculator shows both numbers when you enter last year's tax.
Does this include state taxes?
No. The result is federal only. You can enter a flat state rate to see a rough extra figure, but state rules and due dates differ, so check your state's revenue department.
What if I am behind on payments?
Enter what you have already paid. The calculator spreads the rest across the due dates that are still ahead. The IRS charges the penalty by period, so paying earlier in the year always costs less than paying late.

Sources

Figures checked on October 11, 2026. Rules change; confirm the due dates on irs.gov before you pay.