Payments

Payments are typically due on April 15th, unless this falls on a weekend or holiday. However, starting with tax year 202 6, you may prepay your capital gains tax up to six months before the payment due date. For more information, see our special notice .

Individuals must pay taxes by electronic funds transfer or another form of department authorized electronic payment, such as by credit card. The department may waive the electronic payment requirement for good cause, however, the waiver must be granted before you file you file and submit your payment. Penalties may apply to payments not submitted electronically.

Additional penalties and interest will apply to late payments.

If you submit an estimated payment by the original filing deadline, you will not owe late payment penalties. However, if you substantially underpaid your tax liability, you will owe the substantial underpayment penalty. Substantially underpaid means you have paid less than 80% of the tax due.

Please see our interim guidance statement for more information on this topic.