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US · Tax Year 2026
1040-ES · Safe harbor · Verified

Quarterly Tax Calculator

What to send with each 1040-ES as a freelancer or 1099 contractor — federal and state, using the safe harbor rules or the annualized method.

Prepared for the 2026 tax year.

The rules for the 2026 tax year are published during 2025 and 2026 — the adjusted figures first, the explaining publications as the year goes on — and the return they govern is filed in 2027.

Your profit after business expenses — Schedule C, line 31. An estimate is fine; this is a planning tool.
Only states whose 2026 rates are verified against the state's own revenue department appear here. Three states are missing on purpose, because their tax is not one state rate that this calculator can apply: Maryland and Indiana, where every county is required to charge a local income tax on top, so the answer depends on your county rather than on a state-wide figure; and New York, where a recapture rule above $107,650 gives back the benefit of the lower brackets and New York City and Yonkers add their own taxes. Nine states levy no income tax on wages at all and appear in the list above. Each of the three has its own calculator: Maryland, Indiana and New York.
From last year's return, line 24. Enter it to use the safe harbor — the safest way to avoid a penalty.

Your result

Tax year 2026
Self-employment tax (SECA) $0 15.3% on 92.35% of profit, plus 0.9% additional Medicare above the threshold. Full breakdown →
Federal income tax $0 Progressive 2026 brackets on profit less the deductible half of SECA and the standard deduction.
State income tax $0 No state selected — federal only.
Total tax for the year $0
Quarterly payment (annual ÷ 4) $0
Safe harbor (prior-year method) — Enter last year's tax to calculate the safe harbor amount.
Effective rate on profit 0%

Want the per-payment figure instead? This page gives the tax on the year. The Tax Set-Aside Calculator turns it into the percentage to put away out of each payment as it arrives — worked out for your income, because that percentage runs from 14% to 31%.

Is your income uneven through the year? Four equal payments assume it is not. The Annualized Income Installment Calculator sizes each payment to what you had actually earned by that date, under §6654(d)(2).

Where these figures come from

Federal brackets
Standard deduction
$16,100 single · $32,200 joint
SECA
15.3% · IRC §1401
Safe harbor
90% current / 100% prior year · IRC §6654(d)
Verified
2 October 2026
How this is worked out

The annual liability is built the same way the return is: self-employment tax first, then income tax on what is left after the deductible half and the standard deduction, then the state layer. The payment is one quarter of that, but never less than the safe harbor.

Net earnings from self-employment
Expected profit × 92.35%
IRC §1402(a)(12)
Self-employment tax
min(Net earnings, $184,500) × 12.4% + Net earnings × 2.9% + Additional Medicare
IRC §1401
Deduction for one-half of self-employment tax
Self-employment tax ÷ 2
IRC §164(f)
This is why the taxable base below is smaller than the profit.
Taxable income for federal income tax
max(0, Expected profit − (Self-employment tax ÷ 2) − Standard deduction)
IRC §63 · standard deduction Rev. Proc. 2025-32
Progressive brackets are applied band by band, not as a single rate on the whole amount.
State income tax
Progressive brackets, flat rate or nothing, depending on the state
Each state's department of revenue
Nine states levy no tax on wage income. Where the state publishes no figure, this line contributes zero rather than guessing.
Total tax for the year
Self-employment tax + Federal income tax + State income tax
Form 1040-ES worksheet
Quarterly payment
Total tax for the year ÷ 4
Four 1040-ES payments per year
Due 15 April, 15 June, 15 September and 15 January.
Safe harbor, prior-year method
min(100% of last year's tax, 90% of this year's tax)
IRC §6654(d)(1)
The larger of the two figures is what you must pay. The safe harbor is a floor, not a substitute: paying it when this year's liability is higher leaves a balance due in April. Where last year's AGI exceeded $150,000 that figure rises to 110%.

The formulas are shown as the authority defines them, in its own terms — the arithmetic is not copyrightable and the rates are public-domain US government material. What these lines cannot tell you is where your figures came from; that is what the table above is for.

Enter your expected profit and press Calculate to see the breakdown.

State income tax in all 50 states

Where you live decides what you send in. The state's name links to the department that sets the rate, so you can check any figure here against the authority behind it.

9 states charge no income tax on wages · 15 charge a single flat rate · 26 use graduated brackets.

2026 individual income tax, state by state
State How it is charged Rate
Alabama Graduated brackets 2–5%
Alaska No income tax None
Arizona Single flat rate 2.50%
Arkansas Graduated brackets 2–3.7%
California Graduated brackets 1–12.3%
Colorado Single flat rate 4.40%
Connecticut Graduated brackets 2–6.99%
Delaware Graduated brackets 2.2–6.85%
District of Columbia Graduated brackets 4–10.75%
Florida No income tax None
Georgia Single flat rate 4.99%
Hawaii Graduated brackets 1.4–11%
Idaho Single flat rate 5.33%
Illinois Single flat rate 4.95%
Indiana Single flat rate 2.95% + county
Iowa Single flat rate 3.80%
Kansas Graduated brackets 5.2–5.58%
Kentucky Single flat rate 3.50%
Louisiana Single flat rate 3%
Maine Graduated brackets 5.8–7.15%
Maryland Graduated brackets 2–6.5% + county
Massachusetts Single flat rate 5%
Michigan Single flat rate 4.25%
Minnesota Graduated brackets 5.35–9.85%
Mississippi Single flat rate 4%
Missouri Graduated brackets 2–4.95%
Montana Graduated brackets 4.7–5.65%
Nebraska Graduated brackets 2.46–4.95%
Nevada No income tax None
New Hampshire No income tax None
New Jersey Graduated brackets 1.4–10.75%
New Mexico Graduated brackets 1.7–5.9%
North Carolina Single flat rate 3.99%
North Dakota Graduated brackets 1.95–3.9%
Ohio Graduated brackets 2.75%
Oklahoma Graduated brackets 0.25–4.75%
Oregon Graduated brackets 4.75–9.9%
Pennsylvania Single flat rate 3.07%
Rhode Island Graduated brackets 3.75–5.99%
South Carolina Graduated brackets 1.99–5.21%
South Dakota No income tax None
Tennessee No income tax None
Texas No income tax None
Utah Single flat rate 4.45%
Vermont Graduated brackets 3.35–8.75%
Virginia Graduated brackets 2–5.75%
Washington No income tax None
West Virginia Graduated brackets 2.12–4.82%
Wisconsin Graduated brackets 3.5–7.65%
Wyoming No income tax None

Where a state also charges a local or county tax, or a surtax above a high income, the calculator says so when it applies to your figure.

Frequently asked questions

When are quarterly estimated taxes due in 2026?

April 15, June 15, September 15, 2026 and January 15, 2027. If a date falls on a weekend or a holiday, it moves to the next business day. The IRS refers to them as four payment periods, not four calendar quarters — so the June payment covers only two months of income.

What is the safe harbor rule?

You avoid the underpayment penalty if you pay at least 90% of this year's tax, or 100% of last year's tax — whichever is smaller. If your prior-year AGI was over $150,000, that second figure becomes 110%. This is why entering last year's tax is the most useful thing you can put in this calculator.

Do I owe state estimated taxes as well?

Only if your state levies an income tax. Nine states do not: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Texas and Florida both ban it in their constitutions. If your state does tax income, it usually wants estimates on the same four dates.

How much should a 1099 worker set aside for taxes?

Most self-employed workers set aside 25% to 30% of net profit. The exact figure depends on your bracket, your state, and whether you claim retirement or health-insurance deductions. Use the calculator rather than a rule of thumb — the difference at $150,000 is thousands of dollars.

What happens if I underpay?

The IRS charges an underpayment penalty under IRC §6654, calculated on Form 2210 from the shortfall and how late it was. The rate is set quarterly and changes, so we do not publish a fixed percentage here — check the current rate on irs.gov before estimating a penalty.

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