1099 Self-Employment Tax Calculator

Estimate your self-employment tax, federal and state income tax, effective rate, and quarterly payment amounts — for freelancers, contractors, and 1099 earners.

Tax year 2026Last updated September 18, 2026

Total estimated tax

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Effective rate

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Take-home

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Set aside per $1

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Self-employment tax: —
Federal income tax: —
State income tax: —

Quarterly payment vouchers

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Estimates for tax year 2026, for informational purposes only — not tax advice. California's 2026 brackets haven't been published yet, so the most recent confirmed prior-year schedule is used as a placeholder; figures for New York, Ohio, Georgia, Virginia, Arizona, Massachusetts, Utah, Vermont, Maine, Mississippi, Missouri, Colorado, Connecticut, Delaware, Idaho, New Mexico, Oklahoma, and Oregon are drawn from secondary sources pending direct confirmation against the state's own published schedule. Consult a tax professional before filing.

Who should use this calculator

If you receive 1099 income with nothing withheld for taxes, this calculator estimates what you'll actually owe — across federal, state, and self-employment tax together.

Freelancers

Writers, designers, developers, and other creative or professional freelancers billing clients directly.

Independent contractors

Consultants and specialists working project to project without being on anyone's payroll.

Gig workers

Drivers, couriers, and anyone earning through a rideshare, delivery, or platform-based app.

Side hustlers

Anyone with 1099 income from a side project or small business on top of a regular job.

How self-employment tax is calculated

Self-employment (SE) tax replaces the Social Security and Medicare taxes an employer would normally withhold and match. It's calculated on 92.35% of your net profit (the "net earnings from self-employment" adjustment), then taxed at 12.4% for Social Security — up to the annual Social Security wage base — plus 2.9% for Medicare on all net earnings, with an extra 0.9% Additional Medicare Tax above the income threshold for your filing status.

On top of SE tax, you owe federal income tax on your taxable income: gross income minus half of your SE tax (an above-the-line deduction), the standard deduction, and the Qualified Business Income (QBI) deduction — generally 20% of your qualified business income. Then, depending on where you live, state income tax may apply on top.

Worked example

A single freelancer in Texas (no state income tax) with $75,000 in net 1099 income and no other income:

Self-employment tax: ~$10,597
Federal income tax: ~$4,898
Total tax: ~$15,495 (about 20.7% effective rate)
Take-home: ~$59,505
Quarterly estimated payment: ~$3,486 per quarter

Try your own numbers in the calculator above — small changes in expenses, filing status, or state can shift these figures significantly.

How much should you set aside?

Because no taxes are withheld from 1099 income, it's on you to set money aside as you earn it. Many freelancers default to a flat 25–30% of net profit, but your real number depends on your total income, deductions, and state — which is exactly what the calculator above solves for. Setting aside too little risks an underpayment penalty at tax time; setting aside too much just ties up cash you could otherwise use.

1099 state income tax rates compared

State income tax structure has a big effect on a freelancer's total burden — nine states charge none at all, several charge a single flat rate, and the rest use progressive brackets that climb with income.

State	Type	Rate
Alabama	Progressive	up to 5%
Alaska	No income tax	—
Arizona	Flat	2.5%
Arkansas	Progressive	up to 3.7%
California	Progressive	up to 12.3%
Colorado	Flat	4.4%
Connecticut	Progressive	up to 6.99%
Delaware	Progressive	up to 6.6%
Florida	No income tax	—
Georgia	Flat	4.99%
Hawaii	Progressive	up to 11%
Idaho	Flat	5.3%
Illinois	Flat	4.95%
Indiana	Flat	2.95%
Iowa	Flat	3.8%
Kansas	Progressive	up to 5.58%
Kentucky	Flat	3.5%
Louisiana	Flat	3%
Maine	Progressive	up to 7.15%
Maryland	Progressive	up to 6.5%
Massachusetts	Progressive	up to 9%
Michigan	Flat	4.25%
Minnesota	Progressive	up to 9.85%
Mississippi	Progressive	up to 4%
Missouri	Progressive	up to 4.7%
Montana	Progressive	up to 5.65%
Nebraska	Progressive	up to 4.55%
Nevada	No income tax	—
New Hampshire	No income tax	—
New Jersey	Progressive	up to 10.75%
New Mexico	Progressive	up to 5.9%
New York	Progressive	up to 10.9%
North Carolina	Flat	3.99%
North Dakota	Progressive	up to 2.5%
Ohio	Progressive	up to 2.75%
Oklahoma	Progressive	up to 4.5%
Oregon	Progressive	up to 9.9%
Pennsylvania	Flat	3.07%
Rhode Island	Progressive	up to 5.99%
South Carolina	Progressive	up to 5.21%
South Dakota	No income tax	—
Tennessee	No income tax	—
Texas	No income tax	—
Utah	Flat	4.45%
Vermont	Progressive	up to 8.75%
Virginia	Progressive	up to 5.75%
Washington	No income tax	—
West Virginia	Progressive	up to 4.58%
Wisconsin	Progressive	up to 7.65%
Wyoming	No income tax	—

Calculate your 1099 taxes by state

Tax rates vary a lot by state — see the calculator pre-loaded with your state's rates and a state-specific worked example.

More calculators

Dedicated tools for specific self-employment tax questions — the safe-harbor comparison, an S-corp election, retirement contribution limits, and the QBI, home office, and mileage deductions.

Guides

Deeper explainers on the rules behind the calculator — quarterly payments and the safe harbor rule, the QBI deduction, and home-office and mileage deductions.

Frequently asked questions

How is self-employment tax calculated?

Self-employment tax is 15.3% of your net self-employment earnings (92.35% of net profit): 12.4% Social Security up to the annual wage base, plus 2.9% Medicare on all net earnings. If your combined income exceeds the Additional Medicare Tax threshold for your filing status, an extra 0.9% applies above that threshold.

What's the difference between self-employment tax and income tax?

Self-employment tax funds Social Security and Medicare — it's the self-employed equivalent of the payroll taxes an employer would otherwise split with you. Federal (and state) income tax is separate, calculated on your taxable income after deductions like the standard deduction and the QBI deduction.

How much should I set aside for 1099 taxes?

A common rule of thumb is 25–30% of net profit, but your actual rate depends on your total income, filing status, deductions, and state. Use the calculator above to get a number based on your actual numbers rather than a flat guess.

When are quarterly estimated tax payments due in 2026?

For tax year 2026: Q1 is due April 15, 2026; Q2 is due June 15, 2026; Q3 is due September 15, 2026; and Q4 is due January 15, 2027.

What is the safe harbor rule for estimated taxes?

You generally avoid an underpayment penalty if you pay at least 90% of your current-year tax, or 100% of your prior-year tax (110% if your prior-year AGI was over $150,000, or $75,000 if married filing separately) — whichever is less. Enter last year's numbers in the calculator's advanced section for a more accurate target.

Does this calculator account for my state's income tax?

Yes, for the states currently supported — states with no income tax (like Texas and Florida), flat-rate states (like Pennsylvania and Illinois), and progressive-bracket states (like California and New York). More states are being added; see each state's calculator page below for details specific to that state.