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Estimate your quarterly self-employment taxes instantly

Enter your income below. Get your SE tax, federal income tax, and exact quarterly payment amounts — using 2026 IRS rates.

15.3%
SE tax rate
4×/year
IRS payments due
2026
Tax brackets
$0
Cost, forever

SE Tax Estimator

2026 self-employment tax & quarterly payments

$
Total 1099 / self-employment revenue
$
Deductible expenses reduce your net income

Federal taxes only. Results are estimates — not tax advice. Consult a CPA for filing.

Your Tax Estimate

Adjust the inputs to see your numbers update in real time.

Self-Employment Tax
12.4% SS + 2.9% Medicare
Federal Income Tax
After 50% SE deduction
Total Estimated Tax
SE + federal income tax combined
Quarterly Payment
Pay 4× per year to the IRS
Effective Tax Rate
As % of gross income

🧾 Self-Employment Tax Breakdown

Gross Income
Business Expenses
Net Self-Employment Income
SE Tax Base (92.35% of net)
Social Security Tax (12.4%, cap $184,500)
Medicare Tax (2.9%)
Total SE Tax

📊 Federal Income Tax Breakdown

Net Self-Employment Income
50% SE Tax Deduction
Adjusted Gross Income (AGI)
Standard Deduction (2026)
Taxable Income
Federal Income Tax

📅 2026 Estimated Quarterly Payments

Pay these four times per year. Missing a deadline triggers IRS underpayment penalties.

Q1
Due Apr 15
Q2
Due Jun 16
Q3
Due Sep 15
Q4
Due Jan 15
Effective Tax Rate
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Everything you need to know about estimated taxes

Freelancers and 1099 contractors are responsible for their own tax payments. Here's how it works.

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What are estimated taxes?

If you're self-employed, no employer withholds taxes from your pay. The IRS requires you to prepay your tax liability in four installments throughout the year. These are called "estimated tax payments." If you owe more than $1,000 at filing time, you're generally required to make quarterly payments.

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What is self-employment tax?

SE tax covers Social Security (12.4%) and Medicare (2.9%) — a combined 15.3%. W2 employees split this with their employer (each pays 7.65%). As a freelancer, you pay the full 15.3% yourself. The IRS allows you to deduct 50% of SE tax from your gross income when calculating your federal income tax, which partially offsets the burden.

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How does ToolCrate calculate it?

We use IRS-accurate 2026 rates. Your net SE income × 92.35% = SE tax base. Apply 12.4% SS (capped at $184,500) + 2.9% Medicare = total SE tax. Then: gross income − 50% SE deduction − standard deduction = taxable income. Run that through 2026 brackets for federal income tax. Add both for your total liability.

📅 2026 Quarterly Tax Due Dates

Q1 — Jan–Mar
Apr 15, 2026
Payment 1 of 4
Q2 — Apr–May
Jun 15, 2026
Payment 2 of 4
Q3 — Jun–Aug
Sep 15, 2026
Payment 3 of 4
Q4 — Sep–Dec
Jan 15, 2027
Payment 4 of 4
⚠️ Missing a payment doesn't just mean you owe it later — the IRS charges an underpayment penalty on the amount that wasn't paid on time, calculated quarterly.

⚠️ Underpayment penalties — what you're avoiding

If you owe $1,000 or more when you file and didn't make adequate quarterly payments, the IRS charges an underpayment penalty. The rate is the federal short-term interest rate plus 3 percentage points — currently around 7–8% annually, applied quarter by quarter to the amount you should have paid.

Safe harbor rule: You can avoid all underpayment penalties by paying at least 100% of last year's total tax liability (or 110% if your prior-year AGI exceeded $150,000). This means even if your income spikes, you're penalty-free as long as you covered last year's bill. Use ToolCrate's estimator to set aside the right amount each quarter.

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Instant tax estimates

Enter your income once and get a full breakdown — SE tax, federal income tax, effective rate, and quarterly payment amounts. Updates in real time as you change inputs. Free, no account needed.

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Quarterly reminders

Sign up below and we'll email your personalized payment schedule before each due date — Apr 15, Jun 16, Sep 15, Jan 15. Never miss a payment and never pay a penalty.

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Expense deduction tracking

Every deductible business expense reduces your net SE income and therefore your tax bill. Our Expense Tracker captures every deductible cost across 20 IRS-recognized categories.

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Tax document vault

Store your W-9s, 1099s, receipts, and tax returns in one place. Organized, searchable, and accessible when your CPA needs them at filing time.

Get quarterly tax reminders

We'll email you before each IRS deadline so you never miss a payment. Plus freelancer tax tips, deduction guides, and estimated payment reminders.

Frequently asked questions

What are estimated quarterly taxes?+
Estimated quarterly taxes are advance payments you make to the IRS four times per year. As a freelancer or 1099 contractor, no employer withholds taxes from your pay, so you're responsible for sending payments directly to the IRS on a quarterly schedule. If you owe more than $1,000 when you file your annual return, you're generally required to make quarterly estimated payments — or face an underpayment penalty.
When are quarterly tax payments due in 2026?+
The 2026 estimated tax deadlines are: Q1 — April 15, 2026; Q2 — June 15, 2026; Q3 — September 15, 2026; Q4 — January 15, 2027. These dates apply to both your federal payments (IRS Form 1040-ES) and most state estimated tax payments, though state deadlines may vary.
What is the self-employment tax rate for 2026?+
The self-employment tax rate is 15.3% — 12.4% for Social Security on earnings up to $184,500 (the 2026 SS wage base) plus 2.9% Medicare on all earnings. If your net earnings exceed $200,000 (single) or $250,000 (married filing jointly), you'll also owe an additional 0.9% Medicare tax. You can deduct 50% of SE tax from your gross income when calculating your federal income tax.
What happens if I don't pay quarterly estimated taxes?+
Missing or underpaying a quarterly payment triggers an IRS underpayment penalty. The penalty rate is the federal short-term rate plus 3 percentage points (currently around 7–8% annualized), applied to the underpaid amount for each period. You can avoid penalties by applying the safe harbor rule: pay 100% of last year's tax liability (110% if your prior AGI exceeded $150,000).
How is self-employment tax calculated?+
Start with your net self-employment income (gross income minus business expenses). Multiply by 92.35% to get your SE tax base — this adjusts for the fact that employees' FICA is based on wages before the employer's share. Apply 12.4% Social Security (up to the $184,500 wage cap) and 2.9% Medicare to the SE base. That's your SE tax. You then deduct 50% of SE tax from your income when calculating federal income tax, which reduces your AGI.
Does ToolCrate calculate state taxes?+
Not yet — the SE Tax Estimator calculates federal taxes only: self-employment tax and federal income tax. State income tax rates vary significantly (from 0% in states like Texas and Florida to over 13% in California). For state estimates, check your state's revenue department or consult a local CPA.