Quarterly estimated tax in Delaware (2026)

A sole proprietor in Delaware with $100,000 of profit pays the IRS about $5,027 a quarter, and owes $4,898 of Delaware income tax for the year. Put in your own profit to get the four payments and their dates.

$5,027 a quarter

to the IRS. Four payments make $20,108 for the year, which meets 90% of this year's tax. This year's federal tax on this profit: $22,342 (income tax $8,223, self-employment tax $14,119).

Delaware, 2026: $100,000 profit, single filer

IRS due	Income earned	IRS	Delaware due	Delaware
April 15, 2026	January 1 to March 31	$5,027	April 30, 2026	$1,102
June 15, 2026	April 1 to May 31	$5,027	June 15, 2026	$1,102
September 15, 2026	June 1 to August 31	$5,027	September 15, 2026	$1,102
January 15, 2027	September 1 to December 31	$5,027	January 15, 2027	$1,102
Year		$20,108		$4,408

Delaware payments cover 90% of this year's state tax of $4,898, split 25%, 25%, 25%, 25% (Form PIT-EST (formerly 200-ES)). revenuefiles.delaware.gov, checked Oct 23, 2026 Estimates assume a single-member business with no withholding.

Delaware estimated tax rules for 2026

If your Delaware tax after withholding comes to $800 or more, the state wants estimatesrevenuefiles.delaware.gov, checked Oct 23, 2026.
Pay by April 30, 2026, June 15, 2026, September 15, 2026, January 15, 2027revenuefiles.delaware.gov, checked Oct 23, 2026.
You avoid the penalty by paying 90% of this year's tax, or 100% of last year's (110% if last year's income topped $150,000)revenuefiles.delaware.gov, checked Oct 23, 2026.
Send them with Form PIT-EST (formerly 200-ES), or pay on the state's website.

Payments at each profit

Profit	IRS each quarter	Delaware for the year
$50,000	$2,186	$1,807
$100,000	$5,027	$4,408
$150,000	$8,457	$7,169
$250,000	$14,925	$12,859
$500,000	$37,197	$27,510

A sole proprietor or single-member LLC, single filer, no withholding, paying 90% of this year's federal tax and the state's own safe-harbor share.

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