Quarterly Tax
Estimate your IRS quarterly estimated payments to avoid underpayment penalties. Based on 2026 federal tax brackets.
1Income
Net profit after business expenses, before taxes
Already being withheld by an employer reduces your quarterly payments
2 Filing Status & Deductions
3 2026 Payment Schedule
| Quarter | Income Period | Due Date | Amount Due |
|---|---|---|---|
| Total Annual Tax Owed | |||
Pay online at IRS Direct Pay (irs.gov/payments) — free, no account needed.
Pay Each Quarter
estimated payment
Effective Tax Rates
How Quarterly Estimated Taxes Work
The US tax system is pay-as-you-go. Employees have taxes withheld from each paycheck automatically. If you're self-employed or have untaxed income, you must pay the IRS directly four times a year using Form 1040-ES.
If you underpay, the IRS charges an underpayment penalty (currently ~8% annualized). To avoid it, your total payments must be at least 90% of your current year tax or 100% of last year's tax, whichever is smaller (the "safe harbor" rule).
2026 IRS Quarterly Due Dates
About the Quarterly Tax Calculator
If you are self-employed or have income not subject to withholding, the IRS requires you to pay estimated taxes four times a year — not once at tax time. Missing or underpaying quarterly estimates triggers a penalty even if you pay in full by April 15. Our quarterly tax calculator estimates each payment based on your net self-employment income, filing status, and applicable deductions so you can set aside exactly the right amount.
How to use it
- Enter your estimated annual net self-employment income (gross minus business expenses).
- Select your filing status and whether you have other W2 income.
- Enter any deductions you plan to claim (QBI deduction, retirement contributions).
- The calculator splits your total estimated tax liability into four quarterly payments.
Formula & methodology
SE tax = Net SE income × 0.9235 × 0.153. Federal income tax = Taxable income × Applicable bracket rates. Total estimated tax = SE tax + Federal income tax − Credits. Each quarterly payment ≈ Total / 4 (equal installments, safe harbor method).
Common use cases
- Avoiding IRS underpayment penalties as a freelancer or contractor
- Planning cash flow around the four payment deadlines (April, June, September, January)
- Adjusting estimates after a large new contract or slow quarter
- Calculating safe-harbor payments based on prior year tax liability
- Determining how much to set aside from each client payment
Frequently asked questions
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