Quarterly estimated taxes

What to set aside each quarter as a self-employed earner, and when it's due.

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This year
Safe harbor (avoids penalties)

From last year's return: paying this much shields you from underpayment penalties.

Prior-year income

Raises the safe harbor from 100% to 110% of last year's tax.

Optional

State estimated taxes are not modeled here. Most states want their own quarterly payments on top of this federal estimate.

Enter your expected net self-employment income above to see your quarterly payments and due dates. Nothing is sent anywhere. It all stays in your browser.

How this works

We take your expected net self-employment income, subtract the standard deduction and half of your self-employment tax, and run the result through the 2025 federal brackets for your filing status to project your income tax. We add self-employment tax (15.3% of net profit) to get your total annual liability, then split it into four equal quarterly payments. Separately we compute the safe-harbor target from your prior-year tax so you can see the smaller amount that still avoids a penalty.

The gotchas

  • Due dates aren't evenly spaced. The four federal deadlines fall roughly in April, June, September, and the following January, and they shift to the next business day on weekends and holidays. Confirm each one.
  • Pay the safe harbor to avoid penalties.Hitting 100% of last year's tax (110% over $150k of prior-year income) shields you even if you underestimate this year.
  • State estimates are separate. This figure is federal only; most states want their own quarterly payments too.
  • Income swings change the math. If your earnings jump or drop mid-year, revisit the numbers. The IRS lets you annualize uneven income.

Frequently asked questions

What is the safe harbor and why does it matter?
The IRS won't charge an underpayment penalty if you pay at least a 'safe harbor' amount through the year: generally 100% of last year's total tax (110% if your prior-year income was over $150k), or 90% of this year's tax. Paying the safe harbor protects you even if you end up owing more, which is why this tool shows it alongside your projected liability.
When are quarterly estimated taxes due?
For calendar-year filers, the four federal deadlines are roughly April 15, June 15, September 15, and January 15 of the following year. The exact date shifts to the next business day when it lands on a weekend or holiday, so confirm each one with the IRS before you pay.
Do I owe self-employment tax on top of income tax?
Yes. As a self-employed person you pay self-employment tax (15.3% covering both halves of Social Security and Medicare) on your net profit, in addition to regular income tax. This calculator includes both in the quarterly figure.
Does this include state estimated taxes?
No. This is a federal-only estimate. Many states also require their own quarterly estimated payments with their own rates and due dates. Handle those separately on top of these federal amounts.