State Estimated Tax Calculator — All 41 States + DC

Quarterly state estimated tax for every US jurisdiction with a broad-based income tax — each with its own bracket stack, form number, instalment schedule, and safe-harbor percentage. Handles California's 30/40/0/30 schedule, Virginia's May 1 Q1 deadline, the 80%/70%/60% alternative safe-harbor rules, and every state's 2025 tax cuts and reforms.

Your state tax year (2026)

41 states + DC covered — every US jurisdiction with a broad-based income tax. Not included: FL, TX, WA, NV, SD, WY, AK (no income tax), NH/TN (interest & dividends only).

CA & NY require 110% prior-year safe harbor when prior AGI exceeded $150k.

California estimated tax schedule
Annual California tax (current year)$10,492.36
Effective rate6.99%
Marginal rate9.30%
Safe-harbor target (90% current)$10,492.36
Remaining after YTD withholding$10,492.36

Form 540-ES schedule

InstalmentDue%AmountStatus
Q12026-04-1530%$3,147.71past
Q22026-06-1640%$4,196.94upcoming
Q32026-09-150%$0.00upcoming
Q42027-01-1530%$3,147.71upcoming

Next payment: Q2 — $4,196.94 due 2026-06-16.

  • CA uses an unusual 30/40/0/30 instalment schedule — Q2 is 40% of your annual estimate, not 25%.
  • High earners (AGI > $150k) must use 110% of prior-year tax for safe harbor, not 100%.
  • Mental Health Services Tax: additional 1% on taxable income over $1,000,000.
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Why the California schedule trips people up

Most state and federal estimated tax follows the 25/25/25/25 quarterly pattern with due dates April 15, June 15, September 15, and January 15. California deliberately front-loaded its schedule decades ago to better match revenue needs: 30% is due by April 15, then a further 40% by June 16, nothing in September, and the remaining 30% by January 15 of the following year. Taxpayers who assume Q2 is 25% often underpay by $15 on every $1,000 of annual liability — which triggers the Franchise Tax Board's underpayment penalty even when total annual tax is paid in full.

Safe-harbor recap by state

  • 90% current-year (most states): IL, PA, OH, VA, NC, MI, AZ, MD, MN, WI, OR, CT, KY†, LA, UT, IA.
  • 110% prior if AGI > $150k: CA, NY (lesser of 100% prior / 90% current otherwise).
  • 80% current-year: MA, NJ, ID, MS.
  • 70% current-year: GA, CO, KY.
  • 60% current-year (lowest): HI.

State-specific quirks this calculator handles

  • California Form 540-ES: 30% / 40% / 0% / 30% instalment schedule.
  • Virginia Form 760ES: Q1 due May 1, not April 15.
  • Massachusetts Form 1-ES: 5% flat + 4% surtax on income over $1,053,750 (2025).
  • Ohio Form IT 1040ES: 0% first bracket ($0-$26,050).
  • New Jersey NJ-1040-ES: Top 10.75% on income over $1M; MFJ brackets differ from single.

Frequently asked questions

Why is California's Q2 estimated payment 40% of the annual estimate, not 25%?

CA Form 540-ES uses an unusual 30%/40%/0%/30% instalment schedule deliberately front-loading the year — Q1 is 30% (Apr 15), Q2 is 40% (Jun 16), Q3 is 0% (Sep 15, no payment), Q4 is 30% (Jan 15). Most other states and the federal schedule use 4 equal 25% payments, so taxpayers who forget to adjust end up underpaying the June instalment and incurring penalties on the shortfall.

What's the state estimated tax safe harbor?

Most states mirror the federal rule: pay the lesser of 100% of prior-year state tax OR 90% of current-year state tax (80% for MA) by the due dates and you avoid the underpayment penalty. CA and NY step up the prior-year percentage to 110% when prior-year AGI exceeded $150,000 — a crucial detail for high earners.

Does this calculator handle the Massachusetts 4% surtax?

Yes. Massachusetts applies a 4% 'Fair Share' surtax on taxable income above $1,053,750 (2025 indexed threshold, voter-approved 2022, effective tax years 2023+). The calculator stacks the surtax on top of the 5% flat rate automatically when your income crosses the threshold.

Why does Pennsylvania not show brackets?

Pennsylvania applies a flat 3.07% income tax with no brackets and no standard/itemized deductions. Each of the eight classes of PA taxable income (wages, interest, business, rents, dividends, capital gains, estates/trusts, gambling) is taxed on its own gross amount with only class-specific limitations. The calculator approximates your annual liability at 3.07% × taxable income.

Which states aren't covered and why?

All 41 states with broad-based income tax plus DC are covered. The only US jurisdictions NOT shown are: (1) Seven no-state-income-tax states — Florida, Texas, Washington, Nevada, South Dakota, Wyoming, Alaska. (2) New Hampshire, which taxes only interest and dividends (and is phasing that out entirely by 2025-26). (3) Tennessee, which phased out its interest-and-dividends Hall Tax in 2021. If you live in any of those, you have no state income tax obligation on wages or self-employment earnings.

What's special about Virginia's estimated tax schedule?

Virginia Q1 is due May 1, not April 15 like federal and most other states. Filers moving to VA from another state (especially VA being a top destination for federal-government retirees) frequently miss the April-May gap and assume they can pay Q1 with their federal Form 1040-ES. Forms 760ES follow 5/1, 6/15, 9/15, 1/15.

Why does Ohio show zero tax on lower incomes?

Ohio's 2023 tax reform introduced a 0% first bracket — the first $26,050 of taxable income is state-tax-free. The remaining brackets are 2.75% ($26,050 to $100,000) and 3.5% (over $100,000). Combined with federal-standard-deduction-style conformity, many lower-middle-income Ohioans owe zero state income tax.

Do estimated payments include local income tax (NYC, Yonkers, municipal EIT)?

No. This calculator covers state income tax only. NYC resident tax (up to 3.876%), Yonkers resident tax (up to 1.95% of NY state tax), and Pennsylvania local Earned Income Tax (0.5-4% depending on municipality) are separate obligations with their own estimated-payment schedules.