1099 Quarterly Taxes in California (2025-2026)
If you're self-employed in California — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and the California Franchise Tax Board (state). California has the most aggressive state income tax in the country, so getting your estimates right matters more here than almost anywhere else.
California state income tax (2025)
California uses a progressive bracket system on top of federal tax. For single filers in 2025:
| Income | Marginal rate |
|---|---|
| $0 – $10,756 | 1.0% |
| $10,756 – $25,499 | 2.0% |
| $25,499 – $40,245 | 4.0% |
| $40,245 – $55,866 | 6.0% |
| $55,866 – $70,606 | 8.0% |
| $70,606 – $360,659 | 9.3% |
| $360,659 – $432,787 | 10.3% |
| $432,787 – $721,314 | 11.3% |
| $721,314+ | 12.3% (+1% mental health surcharge over $1M) |
California also charges a 1% Mental Health Services Tax on income over $1 million, bringing the top combined rate to 13.3%.
Quarterly payment due dates
Federal due dates apply nationwide: April 15, June 16, September 15, 2026, and January 15, 2027.
California FTB due dates are the same as federal, BUT California's quarterly schedule is unusual: instead of paying 25% per quarter, the FTB expects:
- Q1 (April 15) — 30% of total estimated tax
- Q2 (June 15) — 40%
- Q3 (September 15) — 0%
- Q4 (January 15, 2027) — 30%
This trips up new freelancers who assume California works like federal. Skipping Q3 is correct; under-paying Q1 or Q2 triggers penalties.
How to pay California estimated taxes
The fastest way is FTB Web Pay: ftb.ca.gov/pay — bank transfer, no fee. You can also mail Form 540-ES with a check, or pay via the FTB mobile app. Credit card payments incur a 2.3% fee through ACI Payments.
Common deductions for California freelancers
- California allows the same self-employment business expenses as federal.
- Half of SE tax is deductible federally but not on the CA return — you'll need to add it back on Schedule CA.
- QBI deduction does not apply on California taxes (CA doesn't conform to IRC Section 199A).
- SEP-IRA / Solo 401(k) contributions reduce both federal and California taxable income.