If you earn 1099 or self-employment income in Pennsylvania, 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 Pennsylvania state income tax. Pennsylvania has a flat 3.07% income tax and allows no standard deduction or personal exemptions, so it taxes your full net self-employment profit. 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 Pennsylvania Department of Revenue before you file.
Self-employment income has no tax withheld for you, so both the IRS and Pennsylvania 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, Pennsylvania applies its own income tax.
Pennsylvania sets its own threshold for when estimated payments become mandatory — check with Pennsylvania Department of Revenue for the current figure. Pennsylvania requires estimated payments if you expect more than $8,000 of income not subject to withholding. Payments are due April 15, June 15, September 15, and January 15. Pennsylvania 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). Pennsylvania taxes net business profit directly at a flat 3.07% with no standard deduction or personal exemption, so your state estimate is simply 3.07% of your net self-employment income. You can pay online through the Pennsylvania Department of Revenue portal, and the calculator above breaks your total into the federal and Pennsylvania pieces so you can send each to the right place. You can pay online at the Pennsylvania 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 Pennsylvania Department of Revenue before filing. State tax data last verified 2026-07-05.
Sources: pa.gov, pa.gov.