2026 Quarterly Estimated Tax Calculator for Freelancers
Nobody withholds tax from freelance income, so the IRS expects you to send it in four payments during the year. Enter your expected profit for 2026 and see your self-employment tax, your income tax, how much you must pay to avoid a penalty, and what to send on each of the four due dates.
2026 IRS figures verified October 2026What to pay the IRS
This is a planning estimate, not tax advice. It is built for a typical freelancer or sole proprietor: it uses the standard deduction and leaves out tax credits, capital gains, itemized deductions, the net investment income tax, state and local taxes, and anything else not listed in the form. Your real tax can differ. Check the result with a tax professional or your tax software before you rely on it.
How quarterly estimated taxes work
- Why you pay in quarters. An employer withholds tax from each paycheck. Nobody does that for freelance income, so the IRS wants your tax during the year, in four estimated payments. You generally need to pay this way if you expect to owe $1,000 or more for the year after your withholding and credits.
- Two taxes, not one. You pay income tax on your profit, and self-employment tax, which is the freelancer's version of Social Security and Medicare. Self-employment tax is 15.3% of 92.35% of your profit: 12.4% for Social Security (on the first $184,500 of combined wages and net earnings in 2026) and 2.9% for Medicare, plus a 0.9% Additional Medicare Tax on earnings above $200,000 ($250,000 for married filing jointly, $125,000 for married filing separately), counting any wages first.
- Your profit is smaller than your income. Profit is what clients paid you minus business expenses, such as software, supplies and the mileage deduction. Half of your self-employment tax is deducted from your income, and so are any self-employed health insurance and retirement plan contributions you enter.
- The 20% business deduction. Most freelancers also get the qualified business income (QBI) deduction: 20% of business profit (after those deductions), up to 20% of taxable income. Above $201,750 of taxable income for single and head of household filers ($403,500 for married filing jointly), limits apply that this calculator does not estimate, so it uses no deduction there. That can overstate your tax.
- Income tax is figured bracket by bracket on what is left after your standard deduction ($16,100 for single filers in 2026) and the QBI deduction. See every 2026 bracket in the table below.
- Withholding counts. If you also have a job, the tax withheld from your paychecks is credited against what you owe, so it lowers your quarterly payments.
The safe harbor rule
The safe harbor is the amount that keeps you free of the IRS underpayment penalty, even if you owe more when you file. Pay at least the smaller of these two during the year (withholding counts):
- 90% of this year's tax, or
- 100% of last year's total tax, which becomes 110% if last year's adjusted gross income (AGI) was over $150,000 ($75,000 if married filing separately).
Using last year's tax is easier because you know the number now: your 2025 total tax is on your 2025 Form 1040. If you leave last year's tax blank, the calculator uses 90% of this year's estimate. If you expect to owe less than $1,000 after withholding, no estimated payments are needed and the plan is zero.
The safe harbor protects you from a penalty, not from the bill. What you still owe is due with your return in April 2027, so set that money aside.
2026 estimated tax due dates
| Payment | Income earned in | Due |
|---|---|---|
| Q1 | January 1 – March 31 | April 15, 2026 (Wednesday) |
| Q2 | April 1 – May 31 | June 15, 2026 (Monday) |
| Q3 | June 1 – August 31 | September 15, 2026 (Tuesday) |
| Q4 | September 1 – December 31 | January 15, 2027 (Friday) |
When a date falls on a weekend or a holiday, the deadline moves to the next business day. All four 2026 dates fall on weekdays. If a date has already passed, pay as soon as you can: the IRS figures the underpayment penalty separately for each quarter, so a late payment costs less than none.
Pay online at irs.gov/payments with IRS Direct Pay, your IRS online account or EFTPS, or by card or check. Keep each confirmation number for your records.
Worked example
Example. A single freelancer expects $80,000 of profit in 2026 and has no other income, no withholding and no deductions beyond the standard one. Leaving last year's tax blank, here is the whole calculation:
| Step | Amount | How |
|---|---|---|
| Profit | $80,000 | Business income minus expenses. |
| Net earnings | $73,880.00 | 92.35% of profit. |
| Self-employment tax | $11,303.64 | 15.3% of net earnings (12.4% Social Security + 2.9% Medicare). |
| Adjusted gross income | $74,348.18 | Profit minus half the self-employment tax ($5,651.82). |
| Standard deduction | $16,100 | Single filer, 2026. |
| QBI deduction | $11,649.64 | 20% of taxable income before it, the lower of the two limits. |
| Taxable income | $46,598.54 | AGI minus the standard and QBI deductions. |
| Federal income tax | $5,343.82 | 10% of the first $12,400, 12% of the rest. |
| Total 2026 federal tax | $16,647.46 | Income tax plus self-employment tax. |
| Safe harbor (90%) | $14,982.71 | The amount to pay during the year. |
| Each quarterly payment | $3,745.68 | A quarter of the safe harbor. |
| Left for April 2027 | $1,664.75 | Paid with the return; no penalty on it. |
The safe harbor is 90% of $16,647.46, which is $14,982.71, so the quarterly payment is $3,745.68. If last year's total tax was only $11,000 (and last year's AGI was under $150,000), 100% of it is less than 90% of this year's tax, so the safe harbor drops to $11,000 and each payment to $2,750.00, leaving $5,647.46 for April 2027.
2026 federal income tax brackets
Taxable income is what is left after your deductions. Each rate applies only to the slice of income inside its bracket. Figures are from IRS Rev. Proc. 2025-32 and IR-2025-103.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 | $0 – $12,400 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 | $256,225 – $384,350 |
| 37% | $640,600 and up | $768,700 and up | $640,600 and up | $384,350 and up |
| Also used here | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| Standard deduction | $16,100 | $32,200 | $24,150 | $16,100 |
| QBI deduction: none estimated above | $201,750 | $403,500 | $201,750 | $201,775 |
| Additional Medicare Tax above (with wages) | $200,000 | $250,000 | $200,000 | $125,000 |
Frequently asked questions
How much should I pay in quarterly taxes as a freelancer?
Pay at least the smaller of 90% of this year's tax or 100% of last year's tax (110% if last year's AGI was over $150,000), minus any tax withheld, split into four payments. In the example above, $80,000 of profit means $16,647.46 of 2026 federal tax and four payments of about $3,745.68.
Do I have to pay quarterly taxes?
Generally yes, if you expect to owe $1,000 or more for the year after subtracting your withholding and credits. If you expect to owe less, you can pay everything with your return and there is no estimated-tax penalty.
When are 2026 quarterly estimated taxes due?
April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. The payments cover income earned January through March, April and May, June through August, and September through December, so the four periods are not equal in length.
What is the safe harbor rule?
A way to be sure of no underpayment penalty: pay at least 90% of this year's tax or 100% of last year's tax (110% for higher earners) during the year. You may still owe money when you file, but not a penalty on it.
What happens if I miss a quarterly payment?
You can owe an underpayment penalty, which the IRS figures separately for each quarter from the due date until the amount is paid. It is an interest-like charge on the shortfall, so paying late is cheaper than not paying. The IRS calculates it on Form 2210, and your tax software can do it for you.
How is self-employment tax calculated?
15.3% of 92.35% of your net profit: 12.4% Social Security up to the $184,500 2026 wage base (less any wages you earned) and 2.9% Medicare with no cap, plus 0.9% Additional Medicare Tax above $200,000 for single filers. Half of it is deductible. On $80,000 of profit it is $11,303.64.
Does tax withheld from my job count toward my estimated payments?
Yes. Withholding counts as tax paid toward the safe harbor and is subtracted from the amount you need to send in. If you have a job as well as freelance income, enter your wages and the federal tax withheld and the calculator does the rest. Some people skip estimated payments entirely by raising their withholding.
Does this include state income tax?
No. It estimates federal tax only. Most states with an income tax have their own estimated payments and due dates, so check your state's tax agency.
Can I skip the January payment?
Yes, if you file your 2026 return by January 31, 2027 and pay the whole balance with it. Otherwise the fourth payment is due January 15, 2027.
Is this tax advice?
No. It is a planning estimate for a typical freelancer. It does not know about credits, capital gains, itemized deductions or state taxes. Use it to plan your cash, and confirm the numbers with a tax professional or your tax software.
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Sources
IRS pages behind the 2026 figures, checked October 2026. The Social Security wage base ($184,500) is the Social Security Administration's 2026 contribution and benefit base.