How to pay Massachusetts estimated taxes.

Massachusetts collects its own estimated tax through the Massachusetts Department of Revenue, separate from the IRS. Here’s who needs to pay, when, and how to pay online.

Do you need to pay?

You must make estimated payments if you expect to owe more than $400 in Massachusetts tax on income that has no withholding.

Through withholding and estimates, you generally need to pay at least 80% of your current-year tax (two-thirds for qualified farmers and fishermen). You also avoid the penalty if your payments equal 100% of your prior-year tax, as long as that prior year was a full 12 months and you filed a Massachusetts return. DOR does not list a higher prior-year percentage for high earners. There is no prior-year safe harbor in your first year as a filer.

If you underpay: The federal short-term interest rate plus 4 percentage points, compounded daily, from each installment due date to the return due date. DOR does not state the 2026 percentage on its estimated tax page.

For how to pick a safe amount, see how much to pay in estimated taxes.

Deadlines

Pay in full by April 15, 2026, or in four 25% installments due April 15, June 15, and September 15, 2026, and January 15, 2027. This matches the federal schedule.

Payment	Due
1st	April 15
2nd	June 15
3rd	September 15
4th	January 15 of the next year

A date on a weekend or holiday moves to the next business day. Pay at least two business days early.

Paying Massachusetts, step by step

What you need

Nothing to set up. MassTaxConnect takes payments without an account.
Your Social Security number and a copy of last year's Massachusetts return.
Your bank routing and account numbers.

Start at MassTaxConnect, Massachusetts's official payment site.

Go to MassTaxConnect and, under Quick Links, select Make a Payment. You do not need to log in.
Select "I am, or I represent, an individual who would like to make an estimated, extension, return, or bill payment" and click Next.
Enter your name, ID type (SSN or ITIN), ID number, and phone number.
Select "Make an estimated payment for tax year 2026" and click Next.
Enter the amount, your payment date, and your bank account or card details, then submit and save your confirmation.

Other ways to pay: Bank debit (ACH) on MassTaxConnect is free. Card payments carry a processor fee of 2.39% for credit cards and 2.09% for debit cards. If you are not required to pay electronically, you can mail a check with the Form 1-ES voucher to Massachusetts DOR, PO Box 419540, Boston, MA 02241-9540.

Massachusetts will not fill these payments in for you. Your preparer has to enter each estimated payment on your Massachusetts return. Keep your own record of the date, amount, and confirmation number.

Extension payments

Massachusetts has no automatic extension when you owe tax, and a federal extension does not count. To get the six-month extension (to October 15), at least 80% of your tax must be paid by April 15 through withholding, estimates, and an extension payment. You make the extension payment on MassTaxConnect, through tax software, or with Form M-4868. Extension payments of $5,000 or more must be made electronically. If no tax is due, you get an automatic extension to October 15. An extension does not give you more time to pay, and interest accrues on any unpaid balance.

Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.

Good to know

If you are subject to the 4% surtax on income above the annual threshold ($1,107,750 for 2026 according to Form 1-ES), you must file and pay electronically.
MassTaxConnect stops accepting estimated payments for a prior tax year after January 15.
Massachusetts has no local income taxes.
You can calculate your underpayment penalty with the Form M-2210 calculator on MassTaxConnect.
Moved this year? You may owe estimates to both Massachusetts and your other state for the part of the year you lived or earned income in each.
Paying the IRS too? Follow the federal walkthrough. Other states each have a guide of their own.

Official sources

Checked October 2026 against the Massachusetts Department of Revenue's own publications.

This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.