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%, on the federal due dates.Follows federal rulesAlaskaNo income tax and no state return to file.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 freelance 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 $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 wage, 1099, or investment income.No state taxesNew JerseyUp to 10.75%; NJ-1040-ES on federal dates.Follows federal rulesNew MexicoFreelancers 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 6%; SC1040ES on federal dates.Follows federal rulesSouth DakotaNo income tax and no state return to file.No state taxesTennesseeNo income tax on individuals since 2021.No state taxesTexasNo income tax on freelance 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 4.82%; 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