Uber Quarterly Taxes: How to Pay Estimated Taxes in 2026

Employees pay income tax gradually through payroll withholding. As an Uber driver or Uber Eats courier, nobody does that for you, so the IRS asks self-employed people to pay as they earn, in four installments called estimated taxes. Skipping them does not just create a big bill in April; it can also add an underpayment penalty. Here is how it works in 2026.

Do Uber drivers have to pay quarterly taxes?

You generally need to make estimated payments if you expect to owe at least $1,000 in federal tax for the year after subtracting withholding and refundable credits. For many drivers, self-employment tax alone crosses that line: about $1,000 of self-employment tax corresponds to roughly $7,100 of net profit.

You may not need to pay if you had no tax liability last year and were a US citizen or resident for the full year, or if your withholding from a job already covers enough.

2026 due dates

The "quarters" are not equal: the second covers only two months and the fourth covers four. If a date falls on a weekend or holiday, the deadline moves to the next business day.

How to calculate your quarterly payment

1. Estimate your net profit for the year: earnings after Uber's fees minus mileage and other expenses. Your monthly Uber summaries help.
2. Self-employment tax: net profit × 92.35% × 15.3%.
3. Income tax: estimate taxable income (profit minus half of the SE tax, the standard deduction, the QBI deduction and, if applicable, the tips deduction) and apply your bracket.
4. Add both, subtract any withholding, and divide by four (or by the number of remaining due dates if you start late).

Safe harbor: how to avoid the penalty

You will not owe the underpayment penalty if your withholding plus estimated payments, paid on time, add up to at least the smaller of:

• 90% of your 2026 tax, or
• 100% of your 2025 tax (110% if your 2025 AGI was above $150,000, or $75,000 if married filing separately).

The prior-year rule is the easiest for drivers whose income changes a lot: take last year's total tax, multiply by 100% or 110% and pay a quarter of it on each due date. If you earn much more this year, you will owe the rest in April, but without a penalty.

The penalty works like interest: it is calculated at the federal short-term rate plus three percentage points, separately for each late or short quarter.

Seasonal or irregular income

If you drive mainly in certain months, equal payments may not match your income. The annualized income installment method (Form 2210, Schedule AI) lets you base each payment on what you actually earned up to that point, which can reduce or eliminate a penalty. Tax software can do this calculation.

How to pay

• IRS Direct Pay from your bank account, free, no registration.
• Your IRS Online Account, which also shows past payments.
• EFTPS, the Treasury's payment system, useful for scheduling payments in advance.
• Debit or credit card through IRS-approved processors (fees apply).
• Check or money order with a Form 1040-ES voucher.

Choose "estimated tax" and the correct tax year when paying, and save the confirmation.

Drivers with a regular job

If you also have a W-2 job, you can submit a new Form W-4 to your employer and have extra tax withheld from each paycheck. Withholding is treated as paid evenly throughout the year, even if you increase it late in the year, which makes it a simple way to catch up.

Make it a habit

• Move a fixed share of each weekly payout, often 25% to 30% of profit, into a separate savings account. A high-yield savings account even earns interest until the payment is due.
• Set calendar reminders a week before each due date.
• Pay your state estimated taxes too, if your state requires them.

Uber Eats quarterly taxes

Uber Eats couriers follow exactly the same rules. If you deliver for several apps, combine the profit from all of them when estimating your payments. See our Uber Eats tax guide for delivery-specific deductions.

Frequently asked questions

What happens if I don't pay quarterly taxes on Uber income?

You will owe the full tax when you file, plus an underpayment penalty for each quarter you paid too little, unless you meet a safe harbor.

How much should I pay each quarter?

Roughly one quarter of your expected federal tax for the year (self-employment tax plus income tax), or one quarter of 100% or 110% of last year's total tax to use the safe harbor.

Can I pay all my estimated taxes at once?

You can pay the full year's amount by the first due date. Paying late in the year can still trigger penalties for the earlier quarters.

Do I need to pay estimated taxes in my first year driving for Uber?

If you had no tax liability in the prior year, you are generally not penalized for that year. You still owe the tax when you file.

Are quarterly taxes different for Uber Eats?

No. Delivery income from Uber Eats is self-employment income, taxed and estimated the same way as rideshare income.