California Quarterly Tax Calculator 2026
Rates reviewed · California Franchise Tax Board
California has the highest state income tax in the US, with rates up to 13.3%. Most freelancers fall in the 6–9.3% range. Quarterly payments required if you expect to owe $500 or more.
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Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.
California quarterly tax questions
How much is the quarterly tax for freelancers in California?
Freelancers in California pay federal self-employment tax (15.3% of net self-employment income), federal income tax at their bracket, and California income tax of up to 13.3%. This calculator applies 9.3% as a representative California rate for freelancer-level income; the top marginal rate is 13.3%.
When are quarterly estimated taxes due in California for 2026?
Federal estimated taxes for 2026 are due Q1: April 15, 2026, Q2: June 16, 2026, Q3: September 15, 2026, Q4: January 15, 2027. California does not follow that schedule: it weights payments 30% in Q1, 40% in Q2, 0% in Q3 and 30% in Q4, so most California filers make no Q3 state payment.
Do I have to make California estimated tax payments?
California requires estimated payments once you expect to owe $500 or more in state income tax for the year. The state form is Form 540-ES. Payments can be made online through FTB Web Pay. Filing and paying federal estimated tax does not cover the state amount — they are separate payments.
Where do I pay California estimated taxes online?
California accepts online estimated tax payments through FTB Web Pay, run by the California Franchise Tax Board. Federal payments go through IRS Direct Pay or EFTPS separately.
What happens if I underpay estimated taxes in California?
The IRS charges an underpayment penalty based on the amount underpaid and the number of days late. Paying at least 90% of this year's tax or 100% of last year's (110% if your AGI exceeded $150,000) meets the federal safe harbour. California applies its own interest and penalty on late or short state payments.
State payments are administered by the California Franchise Tax Board via FTB Web Pay.
Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.