California tax guide

California taxes for self-employed workers in 2026

California's estimated tax schedule doesn't match the federal one, and it's easy to overpay early or miss the big June payment. Here's how it works for 2026.

Published by Cadus Labs LLC · Last updated November 9, 2026 · How we write these guides

Based on the California Franchise Tax Board's 2026 Form 540-ES instructions and its LLC guidance.

California estimated tax payments for 2026

You generally have to make estimated payments if you expect to owe at least $500 for 2026 after withholding and credits ($250 if married or an RDP filing separately), and your withholding and credits will be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax.

The form is Form 540-ES, and you can generally pay online instead of mailing it.

2026 California estimated tax payment dates for calendar-year filers
Payment due	Share of the year's required payment
April 15, 2026	30%
June 15, 2026	40%
September 15, 2026	No payment due
January 15, 2027	30%

If you pay the IRS in four equal parts, don't assume California works the same way. It wants 70% by June and nothing in September.

You can skip the last payment if you file your 2026 California return by January 31, 2027 and pay everything you owe with it. If your 2025 California adjusted gross income was over $150,000 ($75,000 if married or an RDP filing separately), the prior-year test rises to 110%.

If you formed an LLC

The Franchise Tax Board says every LLC doing business or organized in California must pay an annual tax of $800, even if it isn't conducting business, until the LLC is canceled. An LLC that makes more than $250,000 also owes an LLC fee.

A sole proprietor with no LLC doesn't pay the $800, which is worth weighing before you form one.

Your federal tax comes first

Wherever you live, self-employed income is subject to federal income tax and self-employment tax. A single filer with $60,000 of net profit and no other income owes about $12,037 in federal tax for 2026, or 20% of profit, before any state or local tax.

Federal estimated payments are due April 15, June 15, and September 15, 2026, and January 15, 2027. Use our 1099 tax calculator to run your own numbers.

Recordkeeping checklist

Set aside for federal and state tax from every payment you receive.

Make federal and state estimated payments if you expect to owe enough.

Keep receipts and a mileage log for everything you deduct.

Plan for 70% of your California payments to be due by June 15.

Free tools for this

Calculator

1099 and Self-Employment Tax Calculator

Enter your 1099 income and business expenses to estimate self-employment tax, federal income tax, and what to set aside each quarter. No sign-up, and nothing you type is saved.

Calculator

Quarterly Tax Set-Aside Calculator

Turn expected profit into a practical tax savings target, then use Cadus to keep income, expenses, deductions, receipts, and reports organized.

Template

Quarterly Tax Savings Worksheet

Use this worksheet to turn expected monthly profit into a practical tax savings target before estimated tax due dates arrive.

Template

Business Expense Log Template

Copy this table to start organizing business purchases, receipt proof, categories, and business purpose before moving records into Cadus.

Official sources

FTB: 2026 Form 540-ES instructions FTB: limited liability companies

Related guides

Self-employment tax guide

Self-Employment Tax

The self-employment tax rate is 15.3%. See who pays, how the 2026 wage base works, the deduction for half the tax, and a worked example.

Estimated tax guide

Quarterly Estimated Taxes

2026 estimated tax due dates, who has to pay, how to avoid the penalty, and a worked example for a self-employed worker earning $60,000.

Schedule C education

Schedule C Expense Categories

Every Schedule C expense line in plain English: what goes on each one, what doesn't, and the records to keep for self-employed workers.

California Taxes FAQ

When are California estimated taxes due for 2026?

April 15 (30%), June 15 (40%), and January 15, 2027 (30%). No payment is due on September 15.

Why is California's schedule different from the IRS schedule?

California sets its own installment percentages. The IRS expects four payments, while California asks for 30%, 40%, nothing, and 30%.

Do sole proprietors pay California's $800 LLC tax?

No. The $800 annual tax applies to LLCs. A sole proprietor without an LLC doesn't owe it.

Cadus educational content is not tax, legal, or accounting advice. Tax rules can change, and individual facts matter. Review official guidance or speak with a qualified tax professional before filing.