Georgia estimated tax due dates for 2026
Georgia estimated income tax payments for tax year 2026 are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. That matches the federal schedule. Below: who has to pay, how to avoid an underpayment penalty and where to pay, with the official source.
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Georgia estimated tax?
Each individual or fiduciary subject to Georgia income tax who reasonably expects to have gross income during the year which exceeds (1) applicable exemptions, plus (2) estimated deductions, plus (3) $1,000 of income not subject to withholding. Exception: not required if, under an agreement with the employer, additional tax is withheld to cover that income.
How do you avoid a Georgia underpayment penalty?
Form 500-UET: no penalty if timely payments are at least the lesser of 70% of the current-year tax or 100% of the immediately preceding year's tax (12-month return), or if an annualization exception applies. Farmers/fishermen (2/3 of gross income) may instead file and pay in full by March 1. No 110% rule appears on Form 500-UET.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Georgia figures its own tax, so the state amount is separate.
