If you earn 1099 or self-employment income in Massachusetts, the IRS and the state both expect you to pay taxes as you go — in four quarterly installments rather than one April bill. This calculator estimates your 2026 quarterly payments across all three pieces: federal self-employment tax, federal income tax, and Massachusetts state income tax. Massachusetts taxes most income at a flat 5.0% rate, effective January 1, 2026. Enter your expected net self-employment income, any W-2 wages, and your filing status to see what to send each quarter, your due dates, and how the safe-harbor rules protect you from an underpayment penalty. Everything is an estimate for planning — always confirm with the Massachusetts Department of Revenue before you file.
Self-employment income has no tax withheld for you, so both the IRS and Massachusetts Department of Revenue ask you to prepay in quarterly installments. On the federal side you owe self-employment tax (15.3% Social Security and Medicare on 92.35% of your net profit, up to the Social Security wage base) plus federal income tax on your profit after the standard deduction. On top of that, Massachusetts applies its own income tax.
Massachusetts generally requires estimated payments once you expect to owe more than $400 in state tax for the year. Massachusetts follows the federal schedule: April 15, June 15, September 15, and January 15. Massachusetts follows the standard four-installment schedule.
You avoid an IRS underpayment penalty by hitting a "safe harbor": paying at least 90% of this year's total tax, or 100% of last year's (110% if your income is higher). Massachusetts applies its flat 5.0% rate to your income after a personal exemption ($4,400 single / $8,800 joint) — it grants that exemption instead of a standard deduction. Income over $1,083,150 is taxed at 9% (the 4% surtax). The surtax threshold shown is the 2025-basis amount and adjusts yearly. You can pay online through the Massachusetts Department of Revenue portal, and the calculator above breaks your total into the federal and Massachusetts pieces so you can send each to the right place. You can pay online at the Massachusetts Department of Revenue (payment portal).
For educational purposes only — not tax advice. Tax rules change and individual situations vary; confirm figures with a tax professional and the Massachusetts Department of Revenue before filing. State tax data last verified 2026-07-05.
Sources: mass.gov, mass.gov.