Pennsylvania Estimated Quarterly Tax

Pennsylvania requires estimated quarterly tax payments if you expect to owe more than $14,000 in state tax. The safe harbor is paying 90% of your current year tax liability or 100% of your prior year tax. Payments are due on the same dates as federal (April 15, June 15, September 15, January 15).

Why It Matters

Self-employed workers and freelancers in Pennsylvania must make estimated quarterly payments for both federal and state taxes. Missing payments or underpaying can result in penalties from both the IRS and Pennsylvania Department of Revenue. Pennsylvania charges a 7.0% penalty rate on underpayments. Planning ahead helps you avoid surprises at tax time and manage cash flow throughout the year.

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How It Works

Pennsylvania estimated tax is calculated on your expected state taxable income for the year. File using PA-40 ES (I) through Pennsylvania Department of Revenue. Payments are divided equally (25% each quarter). Due dates are 2026-04-15, 2026-06-15, 2026-09-15, and 2027-01-15. The annualized income installment method is available for taxpayers with uneven income throughout the year.

Example

Single filer • $100,000 net SE income • 2026

Quarterly

$6,436

per quarter

Federal

$25,745

25.75%

Total Annual

$28,104

28.10%

Resources

Pennsylvania Estimated Tax Payments - Official Portal

Official Pennsylvania estimated tax payment portal administered by Pennsylvania Department of Revenue.

Source: Pennsylvania Department of Revenue

Frequently Asked Questions

Does Pennsylvania have local estimated tax requirements?

Pennsylvania has over 2,500 municipalities imposing a local Earned Income Tax (EIT) at rates from 0.5% to 3.9%. Philadelphia and Pittsburgh require separate quarterly estimated payments to their respective local tax collectors.

How do I pay estimated taxes in Pennsylvania?

You can make estimated tax payments in Pennsylvania online through Pennsylvania Department of Revenue's payment portal, by mailing PA-40 ES (I) with a check, or through electronic funds transfer. Online payment is the fastest and provides immediate confirmation.

What is the estimated tax threshold in Pennsylvania?

Pennsylvania requires estimated quarterly payments if you expect to owe more than $14,000 in state income tax after withholding and credits. This applies to self-employed individuals, freelancers, and anyone with significant non-wage income.

What is the penalty for underpaying estimated taxes in Pennsylvania?

Pennsylvania charges an underpayment penalty at a rate of 7.0% per year on the underpaid amount. To avoid penalties, pay at least 90% of your current year tax liability or 100% of your prior year tax (regardless of income level).

When are estimated tax payments due in Pennsylvania?

Pennsylvania follows the same due dates as federal estimated payments: April 15, June 15, September 15, and January 15. Payments are made using PA-40 ES (I) through Pennsylvania Department of Revenue.