How to use the estimated tax calculator
- 1 Enter your expected self-employment profit for 2026.
- 2 Enter any other income and tax withheld from a job.
- 3 Choose your filing status and enter your total tax for 2025.
- 4 Say whether your 2025 AGI was over $150,000, then read each quarterly payment.
Worked example
A single freelancer expecting $60,000 of profit, with $9,000 of total tax on the 2025 return. Self-employment tax is $8,477.73 and income tax about $4,511, so 2026 tax is about $12,989 and 90% of it is $11,690. The safe harbor is the smaller amount, $9,000 (100% of 2025 tax), paid as four payments of $2,250.
Paying estimated tax on time
- Put dates in your calendar: April 15, June 15, September 15 and January 15.
- Set aside a share of every payment you receive.
- Use last year's tax for a simple safe harbor.
- Pay online with IRS Direct Pay or EFTPS.
See self-employment tax in detail with the Self-Employment Tax Calculator, your yearly bill with the Federal Income Tax Calculator, and your refund with the Tax Refund Calculator.
Features
Self-employment tax
15.3% on 92.35% of profit, with the Social Security wage base of $184,500.
Safe harbor
Uses the smaller of 90% of 2026 tax or 100% or 110% of 2025 tax.
Due dates
April 15, June 15 and September 15, 2026, and January 15, 2027.
When to use it
Freelancers and gig workers
Set aside the right amount each quarter. See the SE tax detail in the Self-Employment Tax Calculator.
Side businesses
Include withholding from your main job to reduce payments. Check it with the Paycheck Calculator.
Landlords and investors
Use other income for rent or investment income.
Planning for next year
Use your 2026 tax as next year's safe harbor.
Related Tax tasks
Frequently asked questions
Who needs to pay estimated tax?
You generally must make estimated payments if you expect to owe at least $1,000 of federal tax for the year after withholding and refundable credits, which is common for self-employed people and those with large investment income.
When are the 2026 estimated tax payments due?
April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. If a date falls on a weekend or holiday, it moves to the next business day.
What is the safe harbor rule?
You avoid an underpayment penalty if you pay at least the smaller of 90% of your 2026 tax or 100% of your 2025 tax, rising to 110% if your 2025 AGI was over $150,000 ($75,000 married filing separately).
How is self-employment tax worked out?
It is 15.3% of 92.35% of your net profit: 12.4% Social Security up to the $184,500 wage base for 2026 and 2.9% Medicare on all of it. Half is deductible from income.
How do I pay?
Online with IRS Direct Pay, EFTPS or your IRS online account, or by mailing Form 1040-ES vouchers.
What is the penalty for underpaying?
Interest on the shortfall for each quarter, at the IRS underpayment rate, worked out on Form 2210.
Can I increase withholding instead?
Yes. If you also have a job, raising your W-4 withholding counts as paid evenly through the year and can replace estimated payments.
Does this include the qualified business income deduction?
No. Many sole traders can deduct up to 20% of qualified business income, which would lower the tax. This estimate is on the safe side.
What if my income is uneven?
You can use the annualized income method on Form 2210 to make smaller payments early in the year.
Results are estimates based on the official rates linked above. Confirm important figures with the issuing authority or a qualified adviser before you act on them.
Built and reviewed by Hamza Farooq, founder and lead developer
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