FreelanceGeorgia quarterly tax calculator for freelancers.
Georgia taxes income at a flat 4.99% for 2026, after a standard deduction of $15,000, or $30,000 on a joint return. Its safe harbor asks for only 70% of this year's tax, against 90% federally.
Your next estimated payments
$15,034
Federal, due Jan 15, 2027
$2,637
Georgia, due Jan 15, 2027
Each is what you still owe for the year, split across the deadlines still ahead.
Next federal payment $15,034, due Jan 15, 2027. Next Georgia payment $2,637, due Jan 15, 2027.
Federal safe harbor $11,800 per payment
Pay at least $11,800 across the year, a quarter of it by each deadline, and the IRS underpayment penalty cannot apply. Based on 100% of last year's federal tax, which is the lower of the two tests.
Some 2026 deadlines have already passed. A quarter of that total was due by each one, so a quarter paid late can still carry a penalty; paying now stops it growing. See what it costs.
Georgia safe harbor $1,846 per payment
Pay at least $1,846 across the year, on the Georgia installment dates, and the Georgia underpayment charge cannot apply. Based on 70% of this year's estimated Georgia tax. Add last year's Georgia tax below to see if that test is cheaper.
Your taxable income is past the qualified business income threshold, so that federal deduction is being reduced by the wage limit. If you are in a specified service field, the reduction can be steeper than shown.
| What you earned | |
|---|---|
| Expected 1099 income | $85,000 |
| Less deductible business expenses | $12,000 |
| Net profit from freelancing | $73,000 |
| Self employment tax | |
| Earnings subject to self employment tax | $67,416 |
| Social Security portion | $8,360 |
| Medicare portion | $1,955 |
| Additional Medicare over the threshold | $0 |
| Self employment tax | $10,315 |
| Federal income tax | |
| Deductible half of self employment tax | $5,157 |
| Qualified business income deduction | $10,349 |
| Standard deduction for your filing status | $16,100 |
| Other W-2 income added back | $0 |
| Taxable income after deductions | $41,394 |
| Federal income tax | $4,719 |
| Federal total for 2026 | $15,034 |
| Less federal estimated payments already made | $0 |
| Still owed to the IRS | $15,034 |
| Your next federal payment | $15,034 |
| Georgia income tax | |
| Federal adjusted gross income, where Georgia starts | $67,843 |
| Less Georgia standard deduction | $15,000 |
| Georgia taxable income | $52,843 |
| Tax at the flat 4.99% rate | $2,637 |
| Credits and surtaxes (none modeled) | $0 |
| Georgia total for 2026 | $2,637 |
| Less Georgia estimated payments already made | $0 |
| Still owed to Georgia | $2,637 |
| Your next Georgia payment | $2,637 |
| Federal and Georgia tax for 2026 | $17,671 |
Stop re-entering this every quarter. FreelanceCFO tracks it from your real income and warns you before each deadline.
Start freeHow Georgia is different.
Georgia taxes income at a flat 4.99%. These are its 2026 estimated payment dates. If one falls on a weekend or holiday, it moves to the next business day.
2026 payment dates
- Apr 15, 2026
- Jun 15, 2026
- Sep 15, 2026
- Jan 15, 2027
What changes in Georgia
- The 2026 rate is a flat 4.99%, down from 5.19% for 2025, and the standard deduction rose to $15,000 single and head of household, $30,000 joint.
- Safe harbor is the lesser of 70% of this year's tax or 100% of last year's (Form 500 UET), with no 110% step up.
- Four equal payments on April 15, June 15, September 15, 2026, and January 15, 2027.
Questions answered.
What is the Georgia income tax rate for 2026?
A flat 4.99%, applied after the standard deduction of $15,000 for single, head of household, and married filing separately returns, or $30,000 for married filing jointly. Both figures come from the Georgia Department of Revenue announcement of the 2026 changes.
What is the Georgia safe harbor for estimated tax?
Georgia's Form 500 UET compares what you paid with the lesser of 70% of this year's tax or 100% of last year's. Pay that much on time and there is no underpayment penalty, even if your final bill is higher.
Who has to make Georgia estimated tax payments?
Anyone who expects gross income above their exemptions and deductions plus $1,000 of income not subject to withholding. For most freelancers that means paying quarterly as soon as the business is profitable.