Pennsylvania 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 Pennsylvania, you likely need to make quarterly estimated tax payments to both the IRS and Pennsylvania Department of Revenue. State payments are generally required in Pennsylvania once you expect more than $14,000 of income that isn't withheld. Estimate your federal and Pennsylvania quarterly payments below.
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Do you have to pay estimated taxes in Pennsylvania?
Yes. If you expect more than $14,000 of Pennsylvania income that isn't subject to withholding in 2026, you must make Pennsylvania quarterly estimated payments. That covers most freelancers and 1099 workers. Pennsylvania measures this by income received, not tax owed, so it works differently from the federal $1,000 rule. Pennsylvania taxes that income at a flat 3.07%.
When are Pennsylvania estimated taxes due in 2026?
Pennsylvania'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 Pennsylvania estimated taxes?
Plan to set aside 25% to 30% of your net self-employment profit to cover federal and Pennsylvania 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 Pennsylvania income tax, up to about $1,535 at Pennsylvania's flat rate before deductions.
How do you avoid a Pennsylvania underpayment penalty?
To avoid a Pennsylvania underpayment penalty, pay the smaller of 90% of your 2026 Pennsylvania 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 Pennsylvania 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 Pennsylvania 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 Pennsylvania freelancers owe local or other taxes too?
Often yes. Local Earned Income Tax in 2,469 municipalities and 469 school districts; Philadelphia 3.75% resident wage tax.
Note: Figures are current for the 2026 tax year and are for planning, not tax advice. Confirm the details with the Pennsylvania Department of Revenue before you file.
How to file quarterly taxes in Pennsylvania
Filing quarterly in Pennsylvania means two separate payments each period: one to the IRS for federal tax, and one to Pennsylvania Department of Revenue 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 Pennsylvania run separate tests: the state generally requires estimated payments if you expect more than $14,000 of Pennsylvania income with no tax withheld, 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 Pennsylvania estimate separately. Work out your Pennsylvania amount on its own using Form PA-40 ES (I). Don’t just send part of your federal payment to the state — the Pennsylvania calculation is separate, based on your Pennsylvania income tax, credits, and any Pennsylvania 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 Pennsylvania separately. Make a second payment to myPATH and select the Form PA-40 ES (I) estimated payment for 2026. Save that confirmation too. This money counts only toward your Pennsylvania 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. Pennsylvania uses those same four dates.
Steps reflect 2026 rules and are for planning, not tax advice.
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Get started freeFrequently asked questions
Yes, if you expect more than $14,000 of Pennsylvania taxable income that is not subject to employer withholding for 2026. Note that Pennsylvania measures this in income received, not in tax owed, which is different from the federal rule.
April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Pennsylvania uses a single rate of 3.07% for 2026.
Pay the lesser of 90% of your 2026 Pennsylvania tax or 100% of your prior-year tax, in timely installments.
Often yes. Local Earned Income Tax in 2,469 municipalities and 469 school districts; Philadelphia 3.75% resident wage 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.