Quarterly estimated taxes by state: 2026 due dates and rules
Federal estimated payments work the same everywhere. State ones don’t. Find yours below: where the deadlines land, what rate applies, and whether you owe anything at all.
Follows federal rulesState specific rulesNo state taxes
Hover a state to see its top income tax rate and how its quarterly payments work.
All 50 states & D.C.
Alphabetical. Every state links to a full quarterly payment guide.
AlabamaUp to 5%; Form 40ES on federal dates.Follows federal rulesAlaskaNo income tax; $50 state business license and local sales taxes.No state taxesArizonaFlat 2.5%; Form 140ES on federal dates.Follows federal rulesArkansasUp to 3.7%; AR1000ES on federal dates.Follows federal rulesCaliforniaUneven installments: 30%, 40%, nothing, 30%.State specific rulesColoradoFlat 4.4%; DR 0104EP on federal dates.Follows federal rulesConnecticutUp to 6.99%; CT-1040ES mirrors federal.Follows federal rulesDelawareOdd dates: April 30, June 15, Sept 15, Jan 15.State specific rulesDistrict of ColumbiaUp to 10.75%; freelancers may owe the D-30 franchise tax.State specific rulesFloridaNo income tax on self-employment or wage income.No state taxesGeorgiaFlat 4.99%; Form 500-ES on federal dates.Follows federal rulesHawaiiPayments land on the 20th, not the 15th.State specific rulesIdahoNo estimated payments required from individuals.State specific rulesIllinoisFlat 4.95%; IL-1040-ES on federal dates.Follows federal rulesIndianaState plus a county income tax on one voucher.State specific rulesIowaMonth-end due dates, not the 15th.State specific rulesKansasUp to 5.58%; K-40ES on federal dates.Follows federal rulesKentuckyFlat 3.5% state, plus local occupational taxes.State specific rulesLouisianaFlat 3%, filed on a separate estimated declaration.State specific rulesMaineUp to 7.15%; 1040ES-ME on federal dates.Follows federal rulesMarylandCounty piggyback rates fold into the state voucher.State specific rulesMassachusettsFlat 5%, plus a 4% surtax over about $1.1M of income.State specific rulesMichiganFlat 4.25% state, plus separate city returns.State specific rulesMinnesotaUp to 9.85%; M15 on federal dates.Follows federal rulesMississippiFlat 4%; Form 80-106 on federal dates.Follows federal rulesMissouriKansas City and St. Louis add a 1% earnings tax.State specific rulesMontanaUp to 5.65%; pay via the state portal on federal dates.Follows federal rulesNebraskaUp to 4.55%; 1040N-ES on federal dates.Follows federal rulesNevadaNo income tax; business license fees only.No state taxesNew HampshireNo tax on wages or investment income; business profits tax above $109K in gross income.No state taxesNew JerseyUp to 10.75%; NJ-1040-ES on federal dates.Follows federal rulesNew MexicoSelf-employed people also owe gross receipts tax.State specific rulesNew YorkNYC residents add city tax; some add MCTMT.State specific rulesNorth CarolinaFlat 3.99%; Form NC-40 on federal dates.Follows federal rulesNorth DakotaUp to 2.5%; ND-1ES on federal dates.Follows federal rulesOhioMunicipal and school district returns on top of state.State specific rulesOklahomaUp to 4.5%; OW-8-ES on federal dates.Follows federal rulesOregonPortland metro and county taxes filed separately.State specific rulesPennsylvaniaFlat 3.07% state, plus a local earned income tax.State specific rulesRhode IslandUp to 5.99%; RI-1040ES on federal dates.Follows federal rulesSouth CarolinaUp to 5.21% starting in 2026; SC1040ES on federal dates.Follows federal rulesSouth DakotaNo income tax; sales tax applies to most services.No state taxesTennesseeNo income tax on individuals since 2021.No state taxesTexasNo income tax on self-employment or wage income.No state taxesUtahNo estimated payments required from individuals.State specific rulesVermontUp to 8.75%; IN-114 on federal dates.Follows federal rulesVirginiaFirst installment is due May 1, not April 15.State specific rulesWashingtonNo income tax; capital gains tax only.No state taxesWest VirginiaUp to 4.58%; IT-140ES on federal dates.Follows federal rulesWisconsinUp to 7.65%; Form 1-ES on federal dates.Follows federal rulesWyomingNo income tax and no state return to file.No state taxes