California estimated tax due dates and percentages
The Franchise Tax Board front-loads the year: 70% of the required annual payment is due by June 15, and the September installment is zero[ftb].
| Payment | Share of the required annual payment | 2026 tax year | 2027 tax year |
|---|---|---|---|
| 1st | 30% | April 15, 2026 | April 15, 2027 |
| 2nd | 40% | June 15, 2026 | June 15, 2027 |
| 3rd | 0% | September 15, 2026 (nothing due) | nothing due |
| 4th | 30% | January 15, 2027 | January 18, 2028 |
The federal schedule is four equal payments on the same dates, so a California freelancer who copies the IRS amounts pays the state too little in spring and too much in September. The 2027 dates follow the same rule: a date on a weekend or legal holiday moves to the next business day[es], which puts the last 2027 payment on January 18, 2028. The estimated tax due dates page compares California with the IRS and other states.
Who must make California estimated tax payments
You generally must pay if you expect to owe at least $500 ($250 if married/RDP filing separately) for 2026 after withholding and credits, and withholding and credits will cover less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax, including alternative minimum tax[es]. Three rules change that amount[ftb]:
- 110% rule. If your 2025 California AGI was more than $150,000 ($75,000 married/RDP filing separately), the prior-year amount is 110% of 2025 tax, not 100%.
- $1,000,000 rule. If your 2026 California AGI is $1,000,000 or more ($500,000 married/RDP filing separately), you cannot use last year's tax at all: the requirement is 90% of 2026 tax. The federal rules have no such limit.
- Farmers and fishermen are not covered by the 110% rule and have their own percentages.
You do not have to make 2026 payments if you are a nonresident or new resident who had no California tax liability for 2025[es].
How much a California freelancer pays
These amounts use our California 2026 engine (the same one as the California paycheck calculator) on expected AGI: self-employment profit minus the deductible half of self-employment tax, single filer, no withholding. They pay 100% of the expected state tax on the 30/40/0/30 schedule:
| Self-employment profit | Expected AGI | California tax (est.) | April 15 | June 15 | Jan 15, 2027 |
|---|---|---|---|---|---|
| $50,000 | $46,467.61 | $925.32 | $277.60 | $370.13 | $277.60 |
| $80,000 | $74,348.18 | $2,993.88 | $898.16 | $1,197.55 | $898.16 |
| $120,000 | $111,522.27 | $6,738.36 | $2,021.51 | $2,695.34 | $2,021.51 |
For $80,000 of profit: AGI is $74,348.18, California tax comes to about $2,993.88, so the payments are $898.16 in April, $1,197.55 in June and $898.16 in January. The federal side for the same freelancer is $4,236.80 per quarter if last year's tax was $9,000 (90% of this year's tax is higher), or $4,236.80 per quarter with no prior-year return; the quarterly tax calculator runs that worksheet. If your 2025 California tax was lower than this year's, 100% of it (110% above $150,000 of AGI) can replace the 2026 figure in the same 30/40/0/30 split.
How to pay the Franchise Tax Board
Pay online with Web Pay from a bank account, schedule payments up to a year ahead, use electronic funds withdrawal in tax software, or pay by credit card[webpay][es]. If you pay by Web Pay, do not mail Form 540-ES. Electronic payment becomes mandatory once you make an estimate or extension payment over $20,000 or file a return with more than $80,000 of total tax; after that, every payment must be electronic or a 1% noncompliance penalty applies[es].
Paying through your paycheck insteadIf you also have a California job, extra withholding on Form DE 4 can cover the tax instead; DE 4 sets California withholding separately from the federal Form W-4[es]. Check the effect in the California paycheck calculator.
Common mistakes with California estimated tax
- Paying 25% each quarter. By June 15 California expects 70% of the year's requirement; a 50% pace leaves you short for the second period even if September makes it up.
- Using last year's tax after crossing $1,000,000 of AGI. Above that line only 90% of this year's tax protects you.
- Forgetting the Behavioral Health Services Tax. Taxable income over $1,000,000 adds 1% that also belongs in the estimate[es].
- Mailing vouchers after Web Pay. The FTB says not to send Form 540-ES with an online payment.
Plan California and IRS payments together with the quarterly estimated tax planner
Frequently asked questions
When are California estimated tax payments due?
For 2026: 30% by April 15, 40% by June 15, nothing on September 15 and 30% by January 15, 2027. For 2027 the dates are April 15, June 15 and January 18, 2028.
Do I have to make California estimated tax payments?
Generally yes if you expect to owe at least $500 ($250 married/RDP filing separately) after withholding and credits, and withholding covers less than 90% of this year's tax or 100% of last year's (110% if last year's California AGI was over $150,000).
Why is there no September payment in California?
The FTB schedule is 30%, 40%, 0% and 30% of the required annual payment, so 70% is due by June 15 and the third installment is zero.
How do I pay California estimated tax online?
Use Web Pay on the Franchise Tax Board site to pay from a bank account or schedule payments up to a year ahead. You must pay electronically after any estimate or extension payment over $20,000, or a return with more than $80,000 of tax.