Enterprise
Individual & Small Business
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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 Pennsylvania estimated tax?
Resident, part-year residents and nonresident individuals as well as fiduciaries of resident and nonresident estates and trusts are required to make installment payments of estimated tax if Pennsylvania taxable income not subject to employer withholding is reasonably expected to exceed $9,500 ($292 in tax) for the taxable year.
How do you avoid a Pennsylvania underpayment penalty?
No estimated underpayment penalty when: timely payments, withholding and credits for each installment period total at least 90% of the actual tax due on income earned in that period; or total timely payments equal the prior year's income taxed at the current year's rate (3.07%) (not available if no prior-year return or a part-year return was filed); or the prior-year income at the current rate, minus prior-year Tax Forgiveness, was less than $292. No 110% rule.
Are there local estimated payments?
Pennsylvania local Earned Income Tax (EIT) and Philadelphia city taxes are not paid with state estimates; self-employed residents generally make separate quarterly local estimated payments to their local EIT collector (or to the City of Philadelphia).
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. Pennsylvania figures its own tax, so the state amount is separate.