State estimated tax — 2026
Who has to make Massachusetts quarterly estimated payments, the 2026 due-date calendar, the safe-harbor rules that avoid an underpayment penalty, and how to pay through MassTaxConnect.
Massachusetts requires Form 1-ES payments if you expect to owe more than $400 in tax on income not subject to withholding for 2026, after accounting for withholding and credits.
| Installment | % of annual estimate | Due date | Note |
|---|---|---|---|
| Q1 | 25% | April 15, 2026 | — |
| Q2 | 25% | June 15, 2026 | Form 1-ES (2026) prints June 15 twice (general instructions and the worksheet), consistent with June 15, 2026 falling on an ordinary Monday with no holiday shift. Massachusetts DOR’s own "Massachusetts DOR Estimated Tax Payments" summary webpage instead lists June 16, 2026 — re-verified live on 2026-08-12, still showing June 16 with its "Updated: January 29, 2026" banner unchanged. Both are current DOR-published documents and the conflict has persisted for months. This page uses June 15, matching the operative voucher form; taxpayers who want a safety margin should treat June 15 as the effective deadline regardless of which figure DOR intends. |
| Q3 | 25% | September 15, 2026 | — |
| Q4 | 25% | January 15, 2027 | — |
Massachusetts divides the required annual payment into four equal 25% installments. A taxpayer whose Massachusetts estimated-tax obligation first arises mid-year catches up with a larger first payment — 33% if starting at the June voucher, 50% if starting at September, or the full 100% if starting at the January voucher.
Massachusetts sets its current-year safe harbor at 80% of your 2026 tax (66.67% for qualified farmers and fishermen) — notably lower than the 90% test used federally and by most other states — or, if smaller, 100% of your full 2025 tax liability (available only if you were a full-year Massachusetts resident with a 2025 tax liability). Unlike California, New York, Michigan or New Jersey, Massachusetts does not raise the prior-year percentage for high earners: the same 80%/100% test applies whether or not you’re subject to the 4% surtax on income over $1,107,750.
Estimate your annual Massachusetts tax, test it against the safe harbor above, then split the required annual payment across the installments in the calendar. The site's quarterly planner handles the math and the federal side together.
Pay online through MassTaxConnect, or mail a check or money order with the Form 1-ES voucher. Every taxpayer subject to the 4% surtax must file and pay electronically regardless of amount — this mandate is tied to surtax liability, not payment size. Separately, any extension payment of $5,000 or more must also be made electronically.
Massachusetts charges interest on underpaid estimated tax at the federal short-term rate plus 4 percentage points, compounded daily (G.L. c. 62C, §32) — a rate the Department of Revenue republishes roughly quarterly via a new Technical Information Release. The rate for the quarter containing today’s date (Q3 2026) is 8%, following 7% in Q2 2026 and 8% in Q1 2026.
See the Massachusetts 2026 tax brackets for current rates, or the Massachusetts state tax calculator to estimate your full-year liability.
The four Massachusetts due dates for 2026 are April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Massachusetts divides the required annual payment into four equal 25% installments. A taxpayer whose Massachusetts estimated-tax obligation first arises mid-year catches up with a larger first payment — 33% if starting at the June voucher, 50% if starting at September, or the full 100% if starting at the January voucher.
Massachusetts sets its own current-year safe harbor at 80% of your actual 2026 tax (66.67% for qualified farmers and fishermen) — lower than the 90% test used federally and by most other states. The alternative 100%-of-prior-year test is unchanged, and whichever produces the smaller required payment applies.
No. The 4% surtax on taxable income above $1,107,750 (the 2026 threshold) is computed as one additional line within the same Form 1-ES worksheet used for regular Massachusetts tax, and it’s included in the total-tax figure that drives both your quarterly installment amount and any Form M-2210 underpayment penalty.
Yes. Every taxpayer subject to the 4% surtax must file their return and make all payments electronically through MassTaxConnect, regardless of the dollar amount — broader than the general $5,000 electronic-payment threshold that applies only to extension payments.
Pay online through MassTaxConnect, or mail a check with the Form 1-ES voucher. Every taxpayer subject to the 4% surtax must file and pay electronically regardless of amount — this mandate is tied to surtax liability, not payment size. Separately, any extension payment of $5,000 or more must also be made electronically.
Compare how Massachusetts stacks up against the other states with a Rising search trend for estimated-tax rules.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Due dates, safe harbor, and how to pay.
Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.
Four installments (4/15, 6/15, 9/15, 1/15), safe harbor 90%/100%
Form 2210 safe harbor, 90%/100% prior-year test, 7% rate
State-specific quarterly payments, safe harbor by state
Form 1040-ES Q1 through Q4 payment dates, covered income periods, and quarter-specific planning guides