FreelancePick
State income tax: Up to 10.9%

New York Quarterly Tax Calculator 2026

Rates reviewed · New York State Department of Taxation and Finance

New York has a top income tax rate of 10.9%. NYC residents pay an additional city tax. Quarterly payments required if you expect to owe $300 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.

New York quarterly tax questions

How much is the quarterly tax for freelancers in New York?

Freelancers in New York pay federal self-employment tax (15.3% of net self-employment income), federal income tax at their bracket, and New York income tax of up to 10.9%. This calculator applies 6.85% as a representative New York rate for freelancer-level income; the top marginal rate is 10.9%.

When are quarterly estimated taxes due in New York for 2026?

New York follows the federal estimated tax schedule for 2026 — Q1: April 15, 2026, Q2: June 16, 2026, Q3: September 15, 2026, Q4: January 15, 2027. The Q3 payment is due September 15, 2026.

Do I have to make New York estimated tax payments?

New York requires estimated payments once you expect to owe $300 or more in state income tax for the year. The state form is Form IT-2105. Payments can be made online through Tax Department Online Services. Filing and paying federal estimated tax does not cover the state amount — they are separate payments.

Where do I pay New York estimated taxes online?

New York accepts online estimated tax payments through Tax Department Online Services, run by the New York State Department of Taxation and Finance. Federal payments go through IRS Direct Pay or EFTPS separately.

What happens if I underpay estimated taxes in New York?

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. New York applies its own interest and penalty on late or short state payments.

State payments are administered by the New York State Department of Taxation and Finance via Tax Department Online Services.

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.