How to pay
Pay online through Online Services, or mail a check or money order with the Form IT-2105 voucher.
State estimated tax — 2026
New York Estimated Tax Payments 2026
Who has to make New York quarterly estimated payments, the 2026 due-date calendar, the safe-harbor rules that avoid an underpayment penalty, and how to pay through Online Services.
Who must pay
New York sets the lowest bar of these six states: file IT-2105 payments once your combined New York State, New York City, or Yonkers liability for 2026 — net of withholding and credits — is projected to reach $300.
2026 due-date calendar
| Installment | % of annual estimate | Due date | Note |
|---|---|---|---|
| Q1 | 25% | April 15, 2026 | — |
| Q2 | 25% | June 15, 2026 | — |
| Q3 | 25% | September 15, 2026 | — |
| Q4 | 25% | January 15, 2027 | — |
New York uses four equal 25% installments — there is no CA-style unequal schedule. You can also pay the full year’s estimate with the first voucher instead of spreading it across four dates.
Safe harbor — avoiding the underpayment penalty
New York offers three routes to the safe harbor, and whichever produces the smallest required payment wins: 90% of your 2026 tax (66⅔% if you qualify as a farmer or fisherman), 100% of your 2025 tax, or 90% of tax figured on annualized current-year income. Cross $150,000 of 2025 New York AGI ($75,000 for married filing separately) and that second route’s 100% figure rises to 110%.
How to calculate your payment
Estimate your annual New York 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.
Penalty basics
New York computes the underpayment penalty per installment on Form IT-2105.9, using a rate set at the federal short-term rate plus 5.5 percentage points with a statutory 7.5% floor. The rate in effect January 1 – April 15, 2026 is 9.5%.
New York-specific notes
- New York City and Yonkers resident tax is paid through the SAME IT-2105 voucher as state tax — enter the NYS, NYC, Yonkers, and MCTMT amounts as separate lines that sum to one total payment, rather than filing a separate local estimate.
- The Metropolitan Commuter Transportation Mobility Tax (MCTMT) only applies to self-employed individuals (including partners and LLC members) with net self-employment earnings allocated to the MCTD above $150,000 — it does not apply to ordinary W-2 wage earners.
- New York’s FY2026 budget cut the bottom five personal income tax brackets by 0.1 percentage point starting with tax year 2026 (the top four brackets, 6.85%–10.9%, were unchanged) — a small but real drop in the tax this estimate is based on compared with 2025.
See the New York 2026 tax brackets for current rates, or the New York state tax calculator to estimate your full-year liability.
Frequently asked questions
When are New York estimated tax payments due in 2026?
The four New York due dates for 2026 are April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. New York uses four equal 25% installments — there is no CA-style unequal schedule. You can also pay the full year’s estimate with the first voucher instead of spreading it across four dates.
What is the dollar threshold for owing New York estimated tax?
You must make estimated payments if you expect to owe at least $300 of combined New York State, New York City, or Yonkers tax for 2026 after withholding and credits — a much lower bar than California’s $500 or Colorado’s $1,000 threshold.
Do I need to pay MCTMT with my New York estimated tax?
Only if you are self-employed (including as a partner or LLC member) with net self-employment earnings allocated to the Metropolitan Commuter Transportation District above $150,000. It does not apply to W-2 wages, and most individual filers can ignore it.
Is NYC resident tax included in this estimate, or is it separate?
It’s included. Unlike Pennsylvania’s locally-administered Earned Income Tax, New York City (and Yonkers) resident income tax is paid on the same Form IT-2105 voucher as state tax — you list the amounts separately on the form, but they combine into one total payment.
How do I pay New York estimated tax?
Pay online through Online Services, or mail a check with the Form IT-2105 voucher.
Estimated tax in other states
Compare how New York stacks up against the other states with a Rising search trend for estimated-tax rules.
Pennsylvania Estimated Tax
Due dates, safe harbor, and how to pay.
California Estimated Tax
Due dates, safe harbor, and how to pay.
Michigan Estimated Tax
Due dates, safe harbor, and how to pay.
Colorado Estimated Tax
Due dates, safe harbor, and how to pay.
Arizona Estimated Tax
Due dates, safe harbor, and how to pay.
Missouri Estimated Tax
Due dates, safe harbor, and how to pay.
Oregon Estimated Tax
Due dates, safe harbor, and how to pay.
Georgia Estimated Tax
Due dates, safe harbor, and how to pay.
Massachusetts Estimated Tax
Due dates, safe harbor, and how to pay.
New Jersey Estimated Tax
Due dates, safe harbor, and how to pay.
Minnesota Estimated Tax
Due dates, safe harbor, and how to pay.
North Carolina Estimated Tax
Due dates, safe harbor, and how to pay.
Indiana Estimated Tax
Due dates, safe harbor, and how to pay.
Wisconsin Estimated Tax
Due dates, safe harbor, and how to pay.
Virginia Estimated Tax
Due dates, safe harbor, and how to pay.
Maryland Estimated Tax
Due dates, safe harbor, and how to pay.
Illinois Estimated Tax
Due dates, safe harbor, and how to pay.
Ohio Estimated Tax
Due dates, safe harbor, and how to pay.
Sources
Related insights
Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.
Related Calculators
Quarterly Estimated Tax
Four installments (4/15, 6/15, 9/15, 1/15), safe harbor 90%/100%
Estimated Tax Penalty
Form 2210 safe harbor, 90%/100% prior-year test, 7% rate
State Estimated Tax
State-specific quarterly payments, safe harbor by state
2026 Estimated Tax Due Dates
Form 1040-ES Q1 through Q4 payment dates, covered income periods, and quarter-specific planning guides