Quarterly estimated tax in Massachusetts (2026)

A sole proprietor in Massachusetts with $100,000 of profit pays the IRS about $5,032 a quarter, and owes $4,427 of Massachusetts income tax for the year. Put in your own profit to get the four payments and their dates.

$5,032 a quarter

to the IRS. Four payments make $20,128 for the year, which meets 90% of this year's tax. This year's federal tax on this profit: $22,365 (income tax $8,235, self-employment tax $14,130).

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

IRS due	Income earned	IRS	Massachusetts due	Massachusetts
April 15, 2026	January 1 to March 31	$5,032	April 15, 2026	$886
June 15, 2026	April 1 to May 31	$5,032	June 15, 2026	$886
September 15, 2026	June 1 to August 31	$5,032	September 15, 2026	$886
January 15, 2027	September 1 to December 31	$5,032	January 15, 2027	$886
Year		$20,128		$3,544

Massachusetts payments cover 80% of this year's state tax of $4,427, split 25%, 25%, 25%, 25% (Form 1-ES). mass.gov, checked Oct 23, 2026 Estimates assume a single-member business with no withholding.

Massachusetts estimated tax rules for 2026

If your Massachusetts tax after withholding comes to $400 or more, the state wants estimatesmass.gov, checked Oct 23, 2026.
Pay by April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027mass.gov, checked Oct 23, 2026.
You avoid the penalty by paying 80% of this year's tax, or 100% of last year'smass.gov, checked Oct 23, 2026.
Send them with Form 1-ES, or pay on the state's website.

Payments at each profit

Profit	IRS each quarter	Massachusetts for the year
$50,000	$2,190	$1,682
$100,000	$5,032	$3,542
$150,000	$8,462	$5,400
$250,000	$14,931	$9,233
$500,000	$37,731	$19,098

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.

More for Massachusetts

Other states