Georgia Estimated Tax Payments (2026)

Do you have to pay estimated taxes in Georgia?

Yes. If you expect more than $1,000 of Georgia income that isn't subject to withholding in 2026, you must make Georgia quarterly estimated payments. That covers most freelancers and 1099 workers. Georgia measures this by income received, not tax owed, so it works differently from the federal $1,000 rule. Georgia taxes that income at a flat 4.99%.

When are Georgia estimated taxes due in 2026?

Georgia's 2026 quarterly payments are due April 15, June 15, September 15, and January 15, in four equal installments, on the same calendar as your federal payments.

• Q1, April 15, 2026

• Q2, June 15, 2026

• Q3, September 15, 2026

• Q4, January 15, 2027

How much should you set aside for Georgia estimated taxes?

Plan to set aside 25% to 30% of your net self-employment profit to cover federal and Georgia 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 Georgia income tax, up to about $2,495 at Georgia's flat rate before deductions.

How do you avoid a Georgia underpayment penalty?

To avoid a Georgia underpayment penalty, pay the smaller of 70% of your 2026 Georgia tax or 100% of your 2025 tax, 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 Georgia 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 Georgia 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.

Note: Figures are current for the 2026 tax year and are for planning, not tax advice. Confirm the details with the Georgia Department of Revenue before you file.

How to file quarterly taxes in Georgia

Filing quarterly in Georgia means two separate payments each period: one to the IRS for federal tax, and one to Georgia Department of Revenue for your state taxes. Here’s how to do it.

1. 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 Georgia run separate tests: the state generally requires estimated payments if you expect more than $1,000 of Georgia income with no tax withheld, subject to its safe-harbor rules.
2. 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.
3. Calculate your Georgia estimate separately. Work out your Georgia amount on its own using Form 500-ES. Don’t just send part of your federal payment to the state — the Georgia calculation is separate, based on your Georgia income tax, credits, and any Georgia withholding.
4. 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.
5. Pay Georgia separately. Make a second payment to Georgia Tax Center and select the Form 500-ES estimated payment for 2026. Save that confirmation too. This money counts only toward your Georgia taxes.
6. Repeat on each deadline. For 2026, federal estimated payments are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. Georgia uses those same four dates.

Steps reflect 2026 rules and are for planning, not tax advice.