Pennsylvania Estimated Tax Payments
Quarterly estimated payment schedule for Pennsylvania in 2026, with federal comparison.
Pennsylvania Department of Revenue
https://www.revenue.pa.gov
Federal Schedule (Reference)
Federal Individual Estimated Payments (Form 1040-ES)
Apr 15, 2026
25 days awayJun 15, 2026
86 days awaySep 15, 2026
178 days awayJan 15, 2027
300 days awayPennsylvania Estimated Payment Schedule
Quarterly dates by entity type. Dates matching the federal schedule are noted.
individual
Apr 15, 2026
25 days awayJun 15, 2026
86 days awaySep 15, 2026
178 days awayJan 15, 2027
300 days awayMatches federal schedule
Sole Proprietorship
Apr 15, 2026
25 days awayJun 15, 2026
86 days awaySep 15, 2026
178 days awayJan 15, 2027
300 days awayMatches federal schedule
C Corporation
Apr 15, 2026
25 days awayJun 15, 2026
86 days awaySep 15, 2026
178 days awayDec 15, 2026
269 days awayFederal vs. Pennsylvania Comparison
| Quarter | Federal | Pennsylvania | Match? |
|---|---|---|---|
| Q1 | Apr 15, 2026 | Apr 15, 2026 | Same |
| Q2 | Jun 15, 2026 | Jun 15, 2026 | Same |
| Q3 | Sep 15, 2026 | Sep 15, 2026 | Same |
| Q4 | Jan 15, 2027 | Jan 15, 2027 | Same |
Pennsylvania Estimated Tax Payments: Complete Guide
Pennsylvania imposes a flat 3.07% income tax rate on most types of taxable income, making estimated payment calculations relatively straightforward compared to states with progressive tax brackets. If you expect to owe more than $8,000 in PA income tax after subtracting withholding and credits, you are required to make quarterly estimated payments using Form PA-40 ES.
Penalty for Underpayment
Pennsylvania charges an underpayment penalty if you fail to pay at least 90% of your current year tax liability (or 100% of the prior year liability) through estimated payments and withholding. The penalty is calculated at an annual interest rate set by the Department of Revenue, applied to the underpaid amount for each quarter. For 2026, the interest rate is determined annually and published by the Pennsylvania Department of Revenue.
Safe Harbor Rules
To avoid the underpayment penalty in Pennsylvania, you can meet the safe harbor by paying at least 100% of your prior year's tax liability through estimated payments and withholding, or by paying at least 90% of your current year's tax liability. Pennsylvania does not have a separate 110% safe harbor threshold for high-income earners like the federal system. If you use the annualized income installment method, you may reduce or eliminate the penalty for quarters where income was lower.
Payment Methods
- Online via myPATH: Pennsylvania's online portal at mypath.pa.gov allows electronic payments via bank account (ACH debit) at no charge.
- Credit/Debit Card: Available through approved third-party processors with a convenience fee (typically 2.49% for credit cards).
- Mail: Send Form PA-40 ES voucher with a check or money order payable to "PA Department of Revenue" to the address on the form.
- Electronic Funds Transfer (EFT): Available for business taxpayers making corporate estimated payments.
Who Must Pay PA Estimated Taxes?
You must make estimated payments if you are a Pennsylvania resident, part-year resident, or nonresident with PA-source income, and you expect to owe more than $8,000 in tax after credits and withholding. This commonly applies to self-employed individuals, freelancers, sole proprietors, partners receiving Schedule K-1 income, shareholders of S-corporations, landlords with rental income, and retirees with significant non-wage income.
Entity Types Without State Estimated Payments
The following entity types do not have state-level estimated payment requirements listed for Pennsylvania:
- Partnership — Calendar-year due date follows federal timing for pass-through entities.
- S Corporation — Calendar-year due date follows federal timing for pass-through entities.
- LLC — Calendar-year due date follows federal timing for pass-through entities.
- Nonprofit — Nonprofit annual return generally due the 15th day of the 5th month.
Back to Pennsylvania Tax Deadlines
View all filing deadlines, extensions, and entity-specific information for Pennsylvania.
Nearby States Estimated Payments
Compare estimated payment schedules with neighboring states.
FAQ
Does Pennsylvania require estimated tax payments?
Yes. Pennsylvania requires quarterly estimated tax payments for taxpayers who expect to owe state income tax during the year. This applies to individual, Sole Proprietorship, C Corporation. If your expected tax liability exceeds the state's minimum threshold after accounting for withholding and credits, you are generally required to make estimated payments. Failure to pay estimated taxes can result in underpayment penalties and interest charges from Pennsylvania Department of Revenue.
When are Pennsylvania estimated tax payments due in 2026?
Pennsylvania estimated tax payments for 2026 are due on the following dates: Apr 15, 2026, Jun 15, 2026, Sep 15, 2026, Jan 15, 2027. These quarterly payments cover income earned during each respective period. The first payment (Q1) covers January through March, Q2 covers April through May, Q3 covers June through August, and Q4 covers September through December. If a due date falls on a weekend or holiday, the payment is due the next business day.
What happens if I miss an estimated tax payment in Pennsylvania?
If you miss an estimated tax payment in Pennsylvania, you may be subject to an underpayment penalty. Pennsylvania Department of Revenue calculates this penalty based on the amount of underpayment, the period of underpayment, and the applicable interest rate. The penalty is typically assessed on Form Form PA-40 when you file your annual return. To avoid penalties, ensure each quarterly payment meets the required threshold — generally the lesser of 90% of the current year's tax or 100% of the prior year's tax (110% for higher-income taxpayers).
How do I calculate Pennsylvania estimated tax payments?
To calculate your Pennsylvania estimated tax payments: (1) Estimate your total expected Pennsylvania taxable income for 2026. (2) Calculate the tax owed using current Pennsylvania tax rates and brackets. (3) Subtract any expected withholding and credits. (4) Divide the remaining amount by four for equal quarterly payments. Alternatively, you can use the annualized income installment method if your income is not evenly distributed throughout the year. Visit Pennsylvania Department of Revenue at https://www.revenue.pa.gov for official worksheets and calculators.
Are Pennsylvania estimated payment dates the same as federal?
Yes, Pennsylvania follows the same quarterly schedule as the federal government for most entity types. This makes it convenient to submit both federal and state estimated payments at the same time.
What form do I use for Pennsylvania estimated payments?
Pennsylvania has its own estimated payment voucher form. Contact Pennsylvania Department of Revenue at https://www.revenue.pa.gov for the correct form, instructions, and electronic payment options. Many states now offer online portals for making estimated payments directly.