Quarterly Estimated Tax Calculator
Estimate how much federal tax to reserve, how much may need to be paid through estimated tax, and the amount to have ready for each 2026 payment date.
Estimate your federal tax reserve
Plan against the 2026 federal safe harbor
The required annual payment is generally the smaller of 90% of expected 2026 tax or 100% of 2025 tax. For higher-income taxpayers, the prior-year percentage generally becomes 110% when 2025 AGI exceeded $150,000, or $75,000 for married filing separately.
Quarterly estimated tax installments
| Payment | Income period | 2026 due date | Equal target | Paid | Remaining | Status |
|---|
Current-year estimate vs. safe harbor
Tracks the current-year tax estimate. Useful when income is lower than the prior year or you have a reliable current-year forecast.
Uses prior-year total tax, subject to the higher-income 110% rule.
The general rule uses the smaller of the current-year and applicable prior-year tests.
Your tax reserve and your safe-harbor payment are not always the same number.
Your expected final tax liability is a forecasting question. The estimated-tax safe harbor is a prepayment and penalty-planning question. A business owner may choose to reserve enough cash for the full expected tax bill while making estimated payments based on the lower general safe-harbor amount.
This tool is designed for planning, not return preparation. It does not calculate every deduction, credit, self-employment tax rule, additional Medicare tax, net investment income tax, alternative minimum tax or special estimated-tax exception.