Quarterly estimated taxes for gig drivers in 2026: the four dates, and the periods they cover

Nobody withholds tax from a rideshare or delivery payout. If you expect to owe tax on that income, the IRS wants it paid through the year in four instalments, and the periods those instalments cover are not calendar quarters. This guide sets out the schedule and how to think about each payment.

Why the payments exist

An employee pays income tax as they earn it, through withholding. A self-employed driver has no employer doing that, so the tax system asks for estimated payments instead. If enough tax is not paid on time through withholding and estimated payments, a federal underpayment penalty can apply even if the whole balance is paid when the return is filed.

The payments cover both federal income tax and self-employment tax, which for 2026 is 12.4 percent for Social Security plus 2.9 percent for Medicare on 92.35 percent of net business profit. Many drivers who owe little income tax still owe self-employment tax, which is why the payments matter even in a lean year.

The periods are not calendar quarters

The four estimated-tax periods are unequal. The first covers January through March, the second only April and May, the third June through August, and the fourth September through December. A payment due June 15 covers two months of earnings, and the one due January 15 covers four.

This catches drivers out when they set money aside by calendar quarter. Income earned in June belongs to the third period, not the second, so a driver who saved April through June for the June payment and spent July's earnings arrives at September short.

How much each payment should be

Base it on the tax you expect to owe for the whole year after deductions, credits, any withholding from a W-2 job and payments already made, not on gross payouts. Setting aside a steady share of each payout is a sound cash-flow habit, but it is not the IRS formula, and a projected annual tax divided by four is not automatically your required instalment.

If your income is uneven through the year, the annualised income method lets a payment follow the income actually earned in that period. It takes more record-keeping and a worksheet on Form 2210 at filing time. The calculator linked below works through the standard approach for your own figures.

The safe harbour, in one paragraph

Individuals generally avoid the underpayment penalty by paying, on time, at least the smaller of 90 percent of this year's tax or 100 percent of last year's tax. The 100 percent rises to 110 percent if last year's adjusted gross income was over $150,000, or $75,000 if married filing separately. Paying last year's tax in four equal instalments is the simplest way to be safe in a year when income is growing.

How RoadKept handles it

RoadKept groups your logged income by the IRS periods rather than by calendar quarter, shows the four deadlines with what is due next, and computes a set-aside figure from your own log. It is an estimate for planning, the same arithmetic as the calculator on this site, and it says so on every screen that shows a tax figure.

The 2026 schedule, period by period

Each payment is due about two weeks after its period ends. Notice how unequal the periods are.

Q1 — earnings from Jan–Mar 2026	April 15, 2026
Q2 — earnings from Apr–May 2026	June 15, 2026
Q3 — earnings from Jun–Aug 2026	September 15, 2026
Q4 — earnings from Sep–Dec 2026 Due in 2027, for the last four months of 2026.	January 15, 2027

A due date on a weekend or legal holiday moves to the next business day. Filing the return and paying the balance by January 31 lets you skip the January 15 payment.

Work it out from your own log — free

No card. Log a week and RoadKept shows the figure for your miles, at the right rate for each date.

Work it through with your own figures

The Quarterly Tax Calculator takes the numbers from your own log and does this arithmetic for you, free and without an account.

Questions drivers ask

When are quarterly estimated taxes due in 2026?

For calendar-year individuals, the 2026 federal instalments are generally due April 15, June 15 and September 15 of 2026, then January 15 of 2027. A due date falling on a weekend or legal holiday moves to the next business day. You can skip the January 15 payment if you file your 2026 return by January 31, 2027 and pay the balance then. Disaster relief and special rules can change a particular taxpayer's deadline.

How much should I set aside from each payout?

Base it on expected total federal and state tax after deductions, credits, withholding and payments already made — not on gross payouts. Setting aside a consistent percentage of each payout is a cash-flow habit that works, but it is not the IRS payment formula, and a projected annual tax divided by four is not automatically your required instalment. If your income is uneven you may be able to use the annualised-income instalment method, and a safe-harbour amount based on last year's tax can differ from this year's projection. Recalculate during the year, and check your state's separate rules.

What happens if I do not pay quarterly?

You may owe a federal underpayment penalty if enough tax was not paid on time through withholding and estimated payments — even if you pay the whole balance when you file. Individuals generally avoid it by timely paying at least the smaller of 90% of this year's tax or 100% of last year's tax, rising to 110% of last year's if last year's AGI was over $150,000 ($75,000 if married filing separately). The $1,000 balance-due threshold, the annualised-income method, withholding, farmer and fisher rules and disaster relief can all change the answer, and states have their own rules.

Does this include self-employment tax?

Yes, the estimate includes federal self-employment tax. Net earnings from self-employment are generally 92.35% of net business profit, and the regular rate is 12.4% for Social Security plus 2.9% for Medicare. The 12.4% stops at the 2026 Social Security wage base of $184,500, after counting any W-2 Social Security wages you already have; Medicare has no cap. A separate 0.9% Additional Medicare Tax can apply depending on filing status and your combined wages and self-employment income. Self-employment tax generally applies once combined net earnings reach $400.