California Estimated Tax Payments (2026)
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Reviewed byIsaiah McCoy, CPAIsaiah McCoy is a Certified Public Accountant (CPA) in Miami, Florida with over a decade of experience in tax, accounting, and financial analysis. He holds a Bachelor of Science degree in accountancy and a Master of Taxation degree from Arizona State University. Isaiah has also earned a Master of Business Administration with a finance concentration from LSU Shreveport. Isaiah has worked within several industries, including public accounting (serving clients in the natural resources, real estate, and not-for-profit sectors), higher education, and healthcare. In his free time, he enjoys traveling and watching soccer and is fluent in Spanish.If you're self-employed in California, you likely need to make quarterly estimated tax payments to both the IRS and California Franchise Tax Board. State payments are generally required in California once you expect to owe $500 or more after withholding. Estimate your federal and California quarterly payments below.
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Do you have to pay estimated taxes in California?
Yes. If you're self-employed in California and expect to owe $500 or more in California income tax for 2026 after withholding, you must make quarterly estimated payments to California Franchise Tax Board. That is below the federal $1,000 threshold, so most part-time freelancers owe them too. California taxes income at graduated rates up to 13.3%.
When are California estimated taxes due in 2026?
California uses the usual federal due dates (April 15, June 15, September 15, and January 15), but the installments aren't equal. The share owed varies by quarter:
Q1, April 15, 2026: 30% of your annual estimate
Q2, June 15, 2026: 40% of your annual estimate
Q3, September 15, 2026: 0% of your annual estimate
Q4, January 15, 2027: 30% of your annual estimate
How much should you set aside for California estimated taxes?
Plan to set aside 25% to 30% of your net self-employment profit to cover federal and California taxes combined, then confirm the exact amount with the calculator above. On $50,000 of net freelance profit, federal self-employment tax alone is about $7,065 (15.3% on 92.35% of your earnings). On top of that you'll owe federal income tax and California income tax at graduated rates up to 13.3%.
How do you avoid a California underpayment penalty?
To avoid a California underpayment penalty, pay the smaller of 90% of your 2026 California tax or 100% of your 2025 tax, or 110% of last year's tax if your prior-year AGI topped $150,000, in four on-time installments. Paying the full amount late doesn't help; each installment has to be on time. You can estimate a federal underpayment penalty here.
What deductions lower your California estimated taxes?
Because estimated taxes are based on your net profit, every business write-off you claim lowers what you owe each quarter. Common deductions for 1099 workers, reported on Schedule C, include the home-office deduction, car mileage, phone and internet, software, and supplies. You can also deduct half of your self-employment tax, and the federal Qualified Business Income (QBI) deduction can remove up to 20% of your qualified business income, which flows through to your California return in most states.
Keeper's 1099 tax calculator estimates your bill after deductions, and our write-off guides list the deductions for your line of work.
Do California freelancers owe local or other taxes too?
Often yes. San Francisco payroll/gross receipts tax; no broad local income tax.
Note: Figures are current for the 2026 tax year and are for planning, not tax advice. Confirm the details with the California Franchise Tax Board before you file.
How to file quarterly taxes in California
Filing quarterly in California means two separate payments each period: one to the IRS for federal tax, and one to California Franchise Tax Board for your state taxes. Here’s how to do it.
- Confirm you need to pay. You owe estimated payments when tax isn’t withheld from enough of your income — 1099 or freelance work, investment income, or other untaxed income. Federal and California run separate tests: the state generally requires estimated payments if you expect to owe $500 or more in California tax after withholding and credits, subject to its safe-harbor rules.
- Calculate your federal estimate. Use the Form 1040-ES worksheet (or tax software). Estimate your full-year income, add your federal income tax and self-employment tax, subtract anything already withheld from a paycheck, and split the rest across the year. The estimate at the top of this page gives you a starting number.
- Calculate your California estimate separately. Work out your California amount on its own using Form 540-ES. Don’t just send part of your federal payment to the state — the California calculation is separate, based on your California income tax, credits, and any California withholding.
- Pay the IRS. Pay through IRS Direct Pay (or EFTPS) and choose the estimated tax / Form 1040-ES option. Select tax year 2026 and save the confirmation number. This money counts only toward your federal taxes.
- Pay California separately. Make a second payment to FTB Web Pay and select the Form 540-ES estimated payment for 2026. Save that confirmation too. This money counts only toward your California taxes.
- Repeat on each deadline. For 2026, federal estimated payments are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. California uses those same dates but doesn’t split evenly — its schedule is 30/40/0/30 of your annual estimate, so one installment can be $0.
Steps reflect 2026 rules and are for planning, not tax advice.
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Get started freeFrequently asked questions
Yes, if you expect to owe $500 or more in California tax for 2026 after subtracting withholding and credits.
April 15, 2026, June 15, 2026, January 15, 2027. The dates match federal, but the installments are not equal. California uses a 30/40/0/30 split.
California uses graduated brackets for 2026, with a top marginal rate of 13.3%. The top rate applies only to income above the highest bracket threshold, not to your whole income.
Pay the lesser of 90% of your 2026 California tax or 100% of your prior-year tax, in timely installments. If your prior-year AGI was above $150,000, use 110% of last year's tax instead.
Often yes. San Francisco payroll/gross receipts tax; no broad local income tax. Check your specific municipality, because local tax can meaningfully change what you should be setting aside each quarter.
Quarterly taxes by state
Hover a state to see its top income tax rate and how its quarterly payments work.