California estimated tax payments for 2026: 30%, 40%, 0%, 30%

If you're self-employed in California, you pay estimated tax twice: to the IRS and to the Franchise Tax Board (FTB). The dates are the same, but the amounts aren't. California doesn't split the year into four equal payments:

Due date	Share of the year's California estimated tax
April 15, 2026	30%
June 15, 2026	40%
September 15, 2026	Nothing due
January 15, 2027	30%

So 70% of the year's state tax is due by mid-June. The September gap catches people out the other way too: the IRS still wants its third federal payment on September 15.

Example. You expect $8,000 of California tax for 2026, with nothing withheld. You pay the FTB $2,400 on April 15, $3,200 on June 15, nothing in September and $2,400 on January 15, 2027.

Who has to pay

You generally need to make California estimated payments if you expect to owe at least $500 for 2026 after withholding and credits ($250 if married or RDP filing separately), and your withholding and credits will come to less than the smaller of:

• 90% of your 2026 California tax, or
• 100% of your 2025 California tax, including alternative minimum tax.

You don't need to if you're a nonresident or new resident in 2026 and had no California tax for 2025.

The safe harbor, and the high-earner rules

Paying the smaller of those two amounts, on the 30/40/0/30 schedule, keeps you clear of the penalty. Two rules change the numbers for higher incomes:

• 2025 California AGI over $150,000 ($75,000 married or RDP filing separately): the prior-year option becomes 110% of your 2025 tax. This doesn't apply to farmers or fishermen.
• 2026 California AGI of $1,000,000 or more ($500,000 married or RDP filing separately): you can't use last year's tax at all. Your payments have to be based on your 2026 tax.

The federal safe harbor works the same way, apart from the $1 million rule.

Skipping the January payment

If you file your 2026 California return by January 31, 2027 and pay everything you owe with it, you don't have to make the January 15 payment, and there's no penalty for that installment.

If your income is uneven

If most of your income arrived late in the year, you can lower the earlier payments with the annualization schedule on form FTB 5805. Farmers and fishermen (two-thirds of gross income from farming or fishing) can instead pay everything by January 15, 2027, or file and pay in full by March 1, 2027.

How to pay the FTB

• Web Pay on ftb.ca.gov: free, straight from your bank account. You can schedule payments up to a year ahead, so all three can be set up at once.
• Tax software, which can take an estimated payment by electronic funds withdrawal.
• Credit card, through ACI Payments (officialpayments.com, code 1555). It charges a fee.
• Check or money order to "Franchise Tax Board", with your SSN or ITIN and "2026 Form 540-ES" written on it, mailed with that date's voucher to Franchise Tax Board, PO Box 942867, Sacramento, CA 94267-0008. Don't mail a voucher if you paid online.

Some people have to pay electronically. Once you make an estimated or extension payment over $20,000, or file a return with more than $80,000 of total tax, every later payment has to be electronic. Paying by check after that costs a 1% penalty.

The California penalty

If a payment is late or short, the FTB charges a penalty on the shortfall from the due date until it's paid, or until the return's due date if that's earlier. It's worked out on form FTB 5805, and it's separate from the federal penalty. The underpayment penalty calculator covers the federal side.

Working out the amount

Your California tax depends on California's own brackets and deductions, so it isn't a fixed share of your federal tax. The FTB's 2026 estimated tax worksheet, in the Form 540-ES instructions, walks through it. If you're self-employed, set aside for both. Our guide to how much to set aside covers the federal part, and the free 1099 tax calculator works out each federal payment.