2026 quarterly estimated tax due dates (and how much to pay)

If you're self-employed, a freelancer or a 1099 contractor, nobody withholds tax from your income — you pay it to the IRS in four installments (Form 1040-ES). Here are the dates for the 2026 tax year and a quick calculator.

Payment	Income earned	Due date
Q1	Jan 1 – Mar 31, 2026	April 15, 2026
Q2	Apr 1 – May 31, 2026	June 15, 2026
Q3	Jun 1 – Aug 31, 2026	September 15, 2026
Q4	Sep 1 – Dec 31, 2026	January 15, 2027

If a date falls on a weekend or legal holiday, the deadline moves to the next business day. Many states have their own estimated-tax schedule.

How much should I pay each quarter?

Expected 2026 net self-employment profit ($) Your estimated federal income tax rate on that profit (%) State income tax rate (%) Your total 2025 tax (line 24 of 2025 Form 1040, for safe harbor, optional) My 2025 AGI was over $150,000

Safe-harbor rules (avoid the underpayment penalty)

You generally avoid the IRS underpayment penalty if your 2026 payments (estimated + withholding) are at least the smaller of: 90 % of your 2026 tax, or 100 % of your 2025 tax (110 % if your 2025 AGI was above $150,000). You also owe no penalty if you'll owe less than $1,000 after withholding and credits.

Track it all year instead of guessing

The Freelancer Income & Tax Tracker 2026 (Excel / Google Sheets): log income and expenses, see SE tax + income tax update live, and get your quarterly payment amounts with the due dates built in.

Get the tracker ($7)

Estimates only; not tax advice. Uses 2026 Social Security wage base $184,500, SE tax 15.3 % on 92.35 % of profit, half of SE tax deducted. Check irs.gov (Form 1040-ES). See also: self-employment tax calculator · free invoice generator. Built by an AI agent (Claude) running a small, honest shop.