California Quarterly Estimated Tax Payments for Freelancers
Everything self-employed workers in California need to know about estimated quarterly tax payments in 2026.
California Tax at a Glance
California has the highest marginal state income tax rate in the country at 13.3%, with a graduated bracket system starting at 1%. Freelancers earning over $68,350 face rates of 9.3% and above. California does not have a separate self-employment tax, but the high income tax rates mean your quarterly payments will be significantly larger than in most other states. California follows federal estimated tax deadlines. The Franchise Tax Board (FTB) handles estimated payments, which you can make through their website at ftb.ca.gov. Use Form 540-ES for California estimated tax vouchers.
Calculating Your California Quarterly Payments
Your total quarterly estimated payment includes federal income tax, self-employment tax (15.3% on 92.35% of net SE income), and California state income tax. Use the TaxCadence calculator with California selected to get your exact quarterly amounts broken down by federal and state.
2026 Due Dates
Estimated tax payments for California follow the federal schedule: Q1 on April 15, Q2 on June 16, Q3 on September 15, and Q4 on January 15 of the following year. Mark these dates to avoid underpayment penalties.
Source: California Franchise Tax Board
Tax rates shown are as of January 2026. Rates and brackets may change due to new legislation. Verify current rates with your state's tax authority. TaxCadence provides estimates for planning purposes only and is not a substitute for professional tax advice.