How much should I pay in quarterly estimated taxes for 2025?

Plan 2025 or 2026 quarterly estimated tax payments based on net profit and other income. The tool estimates self-employment and income tax, then divides payments using either the 90% current-year method or the IRS safe-harbor rules. Use seasonal weighting if income is uneven.

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How this calculation works

  • Calculates SE tax and income tax from net profit and deductions.
  • Applies either 90% of current-year tax or the prior-year safe-harbor rule.
  • Splits remaining payments into equal or seasonal quarters.

Common mistakes and caveats

  • Safe-harbor thresholds depend on prior-year AGI.
  • Income changes during the year can require recalculating payments.
  • State estimated taxes are not included.

FAQ

What is the safe-harbor rule?

It generally means paying 100% (or 110% for higher AGI) of last year's tax to avoid penalties.

Last updated & sources

Last updated January 27, 2026.

TaxGuide Pro provides free state and federal tax calculators for individuals, freelancers, and small businesses.