California's 30/40/0/30 estimated tax schedule, explained
Updated November 1, 2026. Written for California owners, workers and freelancers; not legal or tax advice.
The IRS wants four equal payments. California doesn't. The Franchise Tax Board's schedule for individuals is:
| Installment | Share of required annual payment | Due (tax year 2026) | Due (tax year 2027, computed) |
|---|---|---|---|
| 1 | 30% | April 15, 2026 | April 15, 2027 |
| 2 | 40% | June 15, 2026 | June 15, 2027 |
| 3 | 0% | September 15, 2026 (nothing due) | September 15, 2027 |
| 4 | 30% | January 15, 2027 | January 18, 2028 |
So by June 15, California expects 70% of the year's required payment, compared with 50% for the IRS. Freelancers who split their state payments 25/25/25/25 are underpaid at midyear and can be charged a penalty even if the total is right.
Figuring the required annual payment
It's the smaller of 90% of your 2026 California tax or 100% of your 2025 California tax (110% if your 2025 California AGI was over $150,000, or $75,000 married/RDP filing separately). If your 2026 California AGI is $1,000,000 or more ($500,000 MFS), you must use 90% of 2026 tax. Subtract expected California withholding. If what's left is under $500 ($250 MFS), you don't need to make estimated payments.
Example
Last year's California tax was $5,400 (AGI under $150,000). Business is growing, and this year's California tax looks like about $7,000, so 90% of it is $6,300. The smaller figure, and the required annual payment, is $5,400.
- April 15: 30% = $1,620
- June 15: 40% = $2,160
- September 15: $0
- January 15, 2027: 30% = $1,620
Cash-flow tip
The June payment is the biggest. It comes due at the same time as the federal Q2 payment, so June can need about 65% more cash than a normal quarter. Setting aside a fixed percentage of every invoice (many freelancers use 25–35% combined) evens this out.
The 2027 dates
The IRS and FTB haven't published 2027 forms yet. Applying the standard rule (a due date that falls on a weekend or legal holiday moves to the next business day), the Q4 2027 payment falls on Tuesday, January 18, 2028, because January 15, 2028 is a Saturday and January 17 is Martin Luther King Jr. Day. Confirm when the 2027 forms come out.
How to pay
Use FTB Web Pay or a credit card (fee applies). Once you make a payment over $20,000 or your total tax is over $80,000, all later payments must be electronic.
Get your four California installments from the free calculator →
The Freelancer Quarterly Tax Workbook applies the 30/40/0/30 split automatically and tracks each payment.