Massachusetts quarterly estimated taxes for the self-employed
Massachusetts taxes income at a flat 5% in 2026, plus a 4% surtax on income above $1,083,150. Your Massachusetts income tax is estimated on your net self-employment profit; most filers pay only the 5% rate.
As a 1099 or self-employed Massachusetts taxpayer you generally pay federal tax four times a year on Form 1040-ES: self-employment tax (Social Security + Medicare, the share an employer would otherwise cover) plus federal income tax on your profit. This page applies the verified 2026 federal engine and then adds Massachusetts's 2026 state income tax on top.
Massachusetts 2026 income tax (flat + surtax)
These are Massachusetts's 2026 single-filer brackets. State tax is marginal — each rate applies only to the profit inside that band. Married-filing-jointly doubles every threshold; this estimate applies the single-filer schedule to head-of-household filers, and taxes your net self-employment profit (actual state taxable income may differ after state deductions/credits).
| Rate | 2026 taxable income (single) |
| 5% | $0 – $1,083,150 |
| 9% | $1,083,150 and up |
Source: Tax Foundation, 2026 State Individual Income Tax Rates and Brackets, and the Massachusetts Department of Revenue. Single filer, tax year 2026. Verified against the Reckix calculation engine (byte-locked to the national paycheck tool).
How this is calculated
- Self-employment tax. Net profit ×
92.35%gives net earnings from self-employment; then12.4%Social Security up to the 2026$184,500wage base,2.9%Medicare on all of it, and the0.9%Additional Medicare Tax above your filing-status threshold. Half of the regular SE tax is an above-the-line deduction. - Federal income tax.
Taxable income = net profit − ½ SE tax − retirement − QBI (20%) − 2026 standard deduction($16,100single,$32,200MFJ,$24,150HOH), run through the 2026 federal brackets (10–37%). - Massachusetts state income tax. Massachusetts's 2026 brackets are applied marginally to your net profit (MFJ doubles the single-filer thresholds; HOH uses the single-filer schedule). State income tax is estimated on your net profit using Massachusetts's 2026 brackets; your actual state taxable income may differ after state deductions and credits.
- Total 2026 tax
= SE tax + federal income tax + Massachusetts state income tax. - Safe-harbor required payment (federal). To avoid a federal underpayment penalty you
prepay the lesser of
90% of this year's federal taxor100% of last year's federal tax(110%if prior-year AGI was over$150,000). Enter your prior-year total tax to use it; leave it blank and the tool uses the 90%-of-current-year figure. - Each quarterly payment
= (required − expected withholding) ÷ 4, split evenly across the four 2026 federal installments: Apr 15, 2026 · Jun 15, 2026 · Sep 15, 2026 · Jan 15, 2027.
State estimated-tax timing. State estimated-tax schedules generally track the federal quarterly dates, but confirm the exact rules, thresholds, and payment vouchers with the Massachusetts Department of Revenue — this tool models the federal 1040-ES schedule only and does not model Massachusetts-specific estimated-tax rules. The "Massachusetts tax ÷ 4" figure is a rough starting point, not a state safe-harbor calculation.
What this doesn't model: state-specific estimated-tax rules and vouchers, local city/county taxes, tax credits (child, education, EITC), itemized deductions, S-corp compensation splits, other household income, the annualized-income method for uneven earnings, or the full Section 199A limits on the QBI deduction. The SE-tax figures are exact Schedule SE math; the income-tax and state-tax figures are planning-grade.
Data as of July 2026 (tax year 2026). Federal brackets, standard deduction, safe-harbor, and due dates: IRS Form 1040-ES and Rev. Proc. 2025-32. SE-tax rates and the $184,500 Social Security wage base: SSA 2026. Massachusetts schedule: Massachusetts Department of Revenue / Tax Foundation 2026.
Quarterly estimated taxes in other states
Massachusetts estimated tax FAQ
Do I owe Massachusetts estimated taxes if I'm self-employed in 2026?
Likely yes. Massachusetts taxes income (5% + 4% surtax in 2026), so beyond your federal 1040-ES payments you generally also owe Massachusetts estimated tax if you expect to owe the state enough for the year. This tool estimates your Massachusetts income tax on your net profit; confirm the state's payment thresholds and vouchers with the Massachusetts Department of Revenue.
When are the 2026 quarterly estimated tax due dates?
The 2026 federal Form 1040-ES installments are due April 15, 2026 (Q1), June 15, 2026 (Q2), September 15, 2026 (Q3), and January 15, 2027 (Q4). If a due date falls on a weekend or holiday it shifts to the next business day. State estimated-tax dates generally track these federal dates, but confirm with the Massachusetts Department of Revenue.
How much should I set aside for quarterly taxes in Massachusetts?
Set aside for both federal and Massachusetts state tax: self-employment tax (15.3%/2.9%), federal income tax, and Massachusetts's 5% + 4% surtax state income tax. Many self-employed filers reserve roughly 25–35% of net profit once state tax is included; the calculator above works out your exact 2026 split.
This calculator is an educational estimate, not tax advice or a filed return. The self-employment tax is exact Schedule SE math; the federal income tax and Massachusetts state income tax are planning-grade estimates that assume this profit is your only income and the standard deduction, with no credits, itemized deductions, local taxes, or state-specific estimated-tax rules. Verify important figures with a tax professional. Data as of July 2026.