When are quarterly estimated taxes due in 2026?

For 2026 income, quarterly estimated taxes are 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.

Who has to pay quarterly estimated taxes?

Anyone who expects to owe $1,000 or more in tax after withholding — most self-employed people, freelancers, and gig workers, since no employer withholds tax from their pay.

What happens if I miss a quarterly payment?

The IRS can charge an underpayment penalty, calculated as interest on the amount you underpaid for the period it was late. Paying something is better than paying nothing.

How much should each quarterly payment be?

Roughly 25% of your expected annual tax each quarter. A safe approach is to set aside 25–30% of each payment you receive and send it in quarterly. Use a calculator to estimate your specific amount.

Quarterly Estimated Tax Deadlines 2026

2026 quarterly estimated tax deadlines are April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. You must pay estimated taxes if you expect to owe $1,000 or more — which applies to most self-employed people, since no employer withholds tax for you. Each payment is roughly 25% of your expected annual tax. Missing a deadline can trigger an IRS underpayment penalty.

2026 quarterly deadlines at a glance

Q1 (income Jan–Mar 2026)	April 15, 2026
Q2 (income Apr–May 2026)	June 15, 2026
Q3 (income Jun–Aug 2026)	September 15, 2026
Q4 (income Sep–Dec 2026)	January 15, 2027

Who must pay

If you expect to owe $1,000 or more in federal tax after any withholding, the IRS requires quarterly estimated payments. This covers most freelancers, independent contractors, gig workers, and small business owners.

How to avoid underpayment penalties

Pay at least 90% of the current year's tax, or 100% of last year's tax (110% if your prior-year income was over $150,000) — this is the "safe harbor" rule. The simplest method: set aside 25–30% of every payment you receive and send it in each quarter.

Estimate your quarterly amount

Get a per-quarter number with a profession-specific calculator: rideshare drivers, delivery drivers, consultants, or all 50 professions. See also how much to set aside.

Frequently asked questions

When are quarterly estimated taxes due in 2026?: For 2026 income, quarterly estimated taxes are 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.
Who has to pay quarterly estimated taxes?: Anyone who expects to owe $1,000 or more in tax after withholding — most self-employed people, freelancers, and gig workers, since no employer withholds tax from their pay.
What happens if I miss a quarterly payment?: The IRS can charge an underpayment penalty, calculated as interest on the amount you underpaid for the period it was late. Paying something is better than paying nothing.
How much should each quarterly payment be?: Roughly 25% of your expected annual tax each quarter. A safe approach is to set aside 25–30% of each payment you receive and send it in quarterly. Use a calculator to estimate your specific amount.

Estimates and general information only, not tax advice. Confirm current deadlines at irs.gov. Consult a tax professional for your situation.