Georgia Quarterly Tax Estimator 2026
Estimate your 2026 quarterly tax payments as a Georgia freelancer or self-employed worker. Covers SE tax (15.3%), federal income tax, and Georgia state income tax.
2026 Quarterly Payment Schedule
Q1 — January–March
Due April 15, 2026
$5,590
Q2 — April–May
Due June 16, 2026
$5,590
Q3 — June–August
Due September 15, 2026
$5,590
Q4 — September–December
Due January 15, 2027
$5,590
Tax Breakdown
Quarterly payments are each 25% of estimated annual tax. Dates follow IRS 2026 schedule. Consult a tax professional for your exact liability.
How quarterly estimated taxes work in Georgia for 2026
If you earn 1099 income that isn't subject to withholding, the IRS expects you to pay tax in four estimated installments during the year rather than in one lump sum at filing. This estimator applies 2026 federal brackets, self-employment tax, and your state income tax to project what each quarterly payment should be so you don't underpay and get hit with a penalty.
The 2026 federal due dates are April 15, June 15, September 15, and the following January 15. Payments are made with Form 1040-ES (federal) and your state's equivalent. The key to avoiding penalties is the "safe harbor" rule: you generally won't owe an underpayment penalty if you pay at least 90% of your current-year tax, or 100% of last year's tax liability (110% if your prior-year AGI exceeded $150,000), whichever is smaller. Paying to the safe harbor is often easier than forecasting a variable freelance year perfectly.
Because the underpayment penalty is calculated quarter by quarter, catching up in Q4 doesn't erase penalties from earlier missed quarters — so it pays to estimate early and pay steadily. Remember these estimates must cover both income tax and the full 15.3% self-employment tax, which is why a good default is to set aside 25–30% of net income and reconcile each quarter with this tool.
Georgia applies a flat 5.19% state income tax to taxable income, so every dollar of your estimated quarterly taxes above the state's deduction is taxed at 5.19% on top of federal income tax and the 15.3% self-employment tax.
Frequently Asked Questions
When are 2026 quarterly estimated taxes due? ▾
How do I avoid an underpayment penalty? ▾
Do quarterly payments include self-employment tax? ▾
What happens if I skip a quarter and pay it all later? ▾
How these numbers are calculated
Every figure here is computed from published 2026 tax rules for self-employed filers — not rounded estimates. Self-employment tax applies 15.3% (12.4% Social Security up to the $184,500 wage base + 2.9% Medicare with no cap) to 92.35% of net earnings, and half of that SE tax is deducted above the line. Federal income tax then uses the 2026 brackets and the $16,100 single / $32,200 married standard deduction.
Primary sources
- IRS Revenue Procedure 2025-32 — 2026 federal brackets, standard deduction, and inflation adjustments
- IRS — Self-Employment Tax — SE tax rate, the 92.35% base, and the 50% SE-tax deduction (Schedule SE)
- Social Security Administration — 2026 Social Security wage base
- Tax Foundation & state revenue departments — 2026 state income tax rates and brackets
Not tax advice. 1099Freelancer provides informational estimates based on standard self-employment tax rules and does not account for the QBI deduction, itemized deductions, retirement contributions, credits, or multiple income sources. For quarterly-payment or business decisions, verify with a CPA or enrolled agent. See our data & methodology.