Self-Employment Tax Calculator
Enter your 1099 or business income and expenses to see your self-employment tax, federal and state income tax, the quarterly payment to set aside and what you keep. Pick your state to fill in its income tax; the table below shows what each state's own brackets take from the same profit.
Self-employment tax calculator (federal, any state)
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Additional Details
Self-Employment Tax (15.3%)
Estimated • Based on your inputs
Total Tax Liability
$15,517.00
Quarterly Estimated Payment
$3,879.00
Visual Breakdown
Net Self-Employment Income
$70,000.00
Detailed Breakdown
Disclaimer: This calculator provides estimates for informational purposes only. Results should not be considered financial, tax, or legal advice. Consult a qualified professional for your specific situation.
How this calculator works
Net self-employment income is gross income minus business expenses. Self-employment tax is figured on 92.35% of it: 12.4% Social Security up to the 2026 wage base of $184,500 (reduced by any W-2 wages you enter), 2.9% Medicare on all of it, and 0.9% Additional Medicare above $200,000. Half of the self-employment tax is deducted before federal income tax, which uses the 2026 brackets after the standard deduction ($16,100 single, $32,200 married filing jointly), less any SEP or Solo 401(k) contribution. State income tax is the rate you enter times net self-employment income after the retirement contribution; the state picker fills the rate each state's own brackets produce at the defaults, the way this site's state self-employment calculators computed it. The quarterly payment is the year's total divided by four. Local income taxes, credits and the qualified business income deduction are left out.
Source: IRS Topic no. 554 and Topic no. 751; state brackets as listed below checked
Self-employment tax and state income tax by state
Computed with the calculator above for a single filer with $85,000 of gross self-employment income and $15,000 of expenses ($70,000 net), using each state's own brackets or flat rate. Self-employment tax ($9,891) and federal income tax ($5,626) are the same in every state.
| State | State income tax | State tax on the profit | Total tax | Quarterly payment | Take-home | State tax after the state's own deduction or credit | Deductible half of SE tax on the state return | Other state rules for the self-employed |
|---|---|---|---|---|---|---|---|---|
| Alabama | 3 brackets, up to 5% | $3,460 | $18,977 | $4,744 | $51,023 | $2,932 | Not priced here | Half of SE tax: Alabama figures its own adjusted gross income, and its 2025 Form 40 booklet does not say how it treats the deductible half of self-employment tax |
| Alaska | None on earned income | $0 | $15,517 | $3,879 | $54,483 | $0 | No income tax | None |
| Arizona | Flat 2.5% | $1,750 | $17,267 | $4,317 | $52,733 | $1,356 | Lowers state income (return starts from federal AGI) | None |
| Arkansas | 6 brackets, up to 3.7% | $2,223 | $17,740 | $4,435 | $52,260 | $2,102 | Not priced here | Half of SE tax: Arkansas figures its own adjusted gross income, and its 2025 AR1000F instructions do not say how they treat the deductible half of self-employment tax |
| California | 10 brackets, up to 13.3% | $2,984 | $18,501 | $4,625 | $51,499 | $2,375 | Lowers state income (return starts from federal AGI) | None |
| Colorado | Flat 4.4% | $3,080 | $18,597 | $4,649 | $51,403 | $2,387 | Not priced here | Half of SE tax: this page does not work it through Colorado's return; the Colorado DR 0104 instructions show where federal income enters the state return |
| Connecticut | 7 brackets, up to 6.99% | $3,100 | $18,617 | $4,654 | $51,383 | $3,175 | Not priced here | Half of SE tax: Connecticut's own modifications are set out in the CT-1040 instructions, and this page does not apply them |
| Delaware | 7 brackets, up to 6.6% | $3,604 | $19,121 | $4,780 | $50,879 | $3,279 | Not priced here | None |
| Florida | None on earned income | $0 | $15,517 | $3,879 | $54,483 | $0 | No income tax | None |
| Georgia | Flat 4.99% | $3,493 | $19,010 | $4,753 | $50,990 | $2,894 | Lowers state income (return starts from federal AGI) | None |
| Hawaii | 12 brackets, up to 11% | $4,211 | $19,728 | $4,932 | $50,272 | $3,790 | Lowers state income (return starts from federal AGI) | None |
| Idaho | 2 brackets, up to 5.3% | $3,455 | $18,972 | $4,743 | $51,028 | $2,620 | Not priced here | None |
| Illinois | Flat 4.95% | $3,465 | $18,982 | $4,746 | $51,018 | $3,320 | Lowers state income (return starts from federal AGI) | None |
| Indiana | Flat 2.95% | $2,065 | $17,582 | $4,396 | $52,418 | $2,036 | Not priced here | Half of SE tax: this page does not apply Indiana's own add-backs and deductions; the IT-40 instructions list them |
| Iowa | Flat 3.8% | $2,660 | $18,177 | $4,544 | $51,823 | $2,022 | Not priced here | None |
| Kansas | 2 brackets, up to 5.58% | $3,819 | $19,336 | $4,834 | $50,664 | $3,106 | Lowers state income (return starts from federal AGI) | None |
| Kentucky | Flat 3.5% | $2,450 | $17,967 | $4,492 | $52,033 | $2,336 | Not priced here | None |
| Louisiana | Flat 3% | $2,100 | $17,617 | $4,404 | $52,383 | $1,725 | Lowers state income (return starts from federal AGI) | None |
| Maine | 4 brackets, up to 9.15% | $4,485 | $20,002 | $5,001 | $49,998 | $3,105 | Not priced here | Half of SE tax: Maine's modifications on Schedule 1 of Form 1040ME are not applied on this page |
| Maryland | 10 brackets, up to 6.5% | $3,273 | $18,790 | $4,698 | $51,210 | $2,961 | Not priced here | None |
| Massachusetts | 2 brackets, up to 9% | $3,500 | $19,017 | $4,754 | $50,983 | Not modeled | Not priced here | Half of SE tax: Massachusetts figures its own income by class, and this page does not work the deduction through its Form 1 |
| Michigan | Flat 4.25% | $2,975 | $18,492 | $4,623 | $51,508 | $2,729 | Added back on the state return | None |
| Minnesota | 4 brackets, up to 9.85% | $4,277 | $19,794 | $4,949 | $50,206 | $3,260 | Not priced here | Half of SE tax: the Minnesota Form M1 additions and subtractions are not applied on this page |
| Mississippi | 2 brackets, up to 4% | $2,400 | $17,917 | $4,479 | $52,083 | $2,068 | Not priced here | None |
| Missouri | 8 brackets, up to 4.7% | $3,114 | $18,631 | $4,658 | $51,369 | $2,374 | Lowers state income (return starts from federal AGI) | None |
| Montana | 2 brackets, up to 5.65% | $3,755 | $19,272 | $4,818 | $50,728 | $2,865 | Lowers state income (return starts from federal taxable income) | None |
| Nebraska | 3 brackets, up to 4.55% | $2,966 | $18,483 | $4,621 | $51,517 | $2,404 | Not priced here | None |
| Nevada | None on earned income | $0 | $15,517 | $3,879 | $54,483 | $0 | No income tax | Commerce tax: Businesses whose Nevada gross revenue in a fiscal year exceeds $4,000,000; the rate depends on the industry |
| New Hampshire | None on earned income | $0 | $15,517 | $3,879 | $54,483 | $0 | No income tax | None |
| New Jersey | 7 brackets, up to 10.75% | $2,375 | $17,892 | $4,473 | $52,108 | $2,320 | Not priced here | Half of SE tax: New Jersey taxes net profits from business (NJ-1040 line 18) under its own rules, and its 2025 NJ-1040 instructions do not mention the deductible half of self-employment tax |
| New Mexico | 5 brackets, up to 5.9% | $3,151 | $18,668 | $4,667 | $51,332 | $2,379 | Lowers state income (return starts from federal AGI) | None |
| New York | 9 brackets, up to 10.9% | $3,615 | $19,132 | $4,783 | $50,868 | $3,183 | Lowers state income (return starts from federal AGI) | MCTMT on net earnings in the Metropolitan Commuter Transportation District above $150,000 per zone from tax year 2026 (0.60% Zone 1, 0.34% Zone 2 on the 2025 IT-201) |
| North Carolina | Flat 3.99% | $2,793 | $18,310 | $4,578 | $51,690 | $2,284 | Lowers state income (return starts from federal AGI) | None |
| North Dakota | 3 brackets, up to 2.5% | $420 | $15,937 | $3,984 | $54,063 | $113 | Lowers state income (return starts from federal taxable income) | None |
| Ohio | 2 brackets, up to 2.75% | $1,541 | $17,058 | $4,265 | $52,942 | $1,482 | Lowers state income (return starts from federal AGI) | None |
| Oklahoma | 3 brackets, up to 4.5% | $2,999 | $18,516 | $4,629 | $51,484 | $2,668 | Lowers state income (return starts from federal AGI) | None |
| Oregon | 4 brackets, up to 9.9% | $5,815 | $21,332 | $5,333 | $48,668 | $5,311 | Lowers state income (return starts from federal AGI) | TriMet and Lane Transit District self-employment taxes on Form OR-TM or OR-LTD (not in the calculator) |
| Pennsylvania | Flat 3.07% | $2,149 | $17,666 | $4,417 | $52,334 | $2,149 | Not priced here | Half of SE tax: Pennsylvania taxes net profits under its own rules, and this page prices its flat rate on the whole profit; the PA-40 instructions set out what Pennsylvania lets a sole proprietor deduct |
| Rhode Island | 3 brackets, up to 5.99% | $2,625 | $18,142 | $4,536 | $51,858 | $2,025 | Not priced here | Half of SE tax: Rhode Island's own modifications on the RI-1040 are not applied on this page |
| South Carolina | 2 brackets, up to 5.21% | $2,681 | $18,198 | $4,550 | $51,802 | $2,326 | Not priced here | Half of SE tax: South Carolina changes its starting deduction for tax year 2026, and its 2026 instructions are not published yet |
| South Dakota | None on earned income | $0 | $15,517 | $3,879 | $54,483 | $0 | No income tax | None |
| Tennessee | None on earned income | $0 | $15,517 | $3,879 | $54,483 | $0 | No income tax | Professional privilege tax: Individuals licensed or registered in Tennessee as an attorney, securities agent, broker-dealer, investment adviser or lobbyist (Tenn. Code Ann. §67-4-1702). Business tax (state and city): Generally, a business grossing $100,000 or more in a Tennessee county or city registers and pays it |
| Texas | None on earned income | $0 | $15,517 | $3,879 | $54,483 | $0 | No income tax | Franchise tax: Each taxable entity formed in or doing business in Texas (Tax Code §171.001); the rate is 0.75%, or 0.375% for retail or wholesale |
| Utah | Flat 4.45% | $3,115 | $18,632 | $4,658 | $51,368 | $2,843 | Lowers state income (return starts from federal AGI) | None |
| Vermont | 4 brackets, up to 8.75% | $3,015 | $18,532 | $4,633 | $51,468 | $2,160 | Not priced here | None |
| Virginia | 4 brackets, up to 5.75% | $3,768 | $19,285 | $4,821 | $50,715 | $3,211 | Lowers state income (return starts from federal AGI) | None |
| Washington | None on earned income | $0 | $15,517 | $3,879 | $54,483 | $0 | No income tax | Business and occupation (B&O) tax: Most businesses in Washington: a tax on gross receipts, with no deduction for labor, materials or other costs; the rate depends on which of more than 50 classifications the work falls under. Small Business B&O credit: Businesses with 50% or more of their income under Service and Other Activities whose B&O tax for the year is below $3,840 (annual filers, periods after January 1, 2023) |
| West Virginia | 5 brackets, up to 4.58% | $2,409 | $17,926 | $4,482 | $52,074 | $2,317 | Lowers state income (return starts from federal AGI) | None |
| Wisconsin | 4 brackets, up to 7.65% | $3,124 | $18,641 | $4,660 | $51,359 | $2,689 | Lowers state income (return starts from federal AGI) | None |
| Wyoming | None on earned income | $0 | $15,517 | $3,879 | $54,483 | $0 | No income tax | None |
State tax: this site's 2026 single-filer brackets and flat rates (Tax Foundation 2026 table), applied to net self-employment income with no local income tax. The calculator's state line uses no state deduction, exemption or credit; the "after the state's own deduction or credit" column applies the single-filer standard deduction, exemption or personal credit each revenue department publishes ("Not modeled" where this site has not read it). Whether the deductible half of self-employment tax lowers state income comes from each state's 2025 return instructions, read 2026-10-19; "Not priced here" means the state's own rule was not worked through. Business levies in states without an income tax come from each state's revenue department, read the same day. Federal: IRS self-employment tax rules and the 2026 Social Security wage base.
- IRS Topic no. 554, Self-employment tax (15.3% = 12.4% Social Security + 2.9% Medicare, on 92.35% of net earnings)
- IRS Topic no. 751, Social Security and Medicare withholding rates ($184,500 Social Security wage base for 2026)
- Tax Foundation, State individual income tax rates and brackets, 2026
- Alabama: Alabama Department of Revenue — 2025 Form 40/40A booklet (Standard Deduction Chart, personal exemption, Federal Income Tax Deduction Worksheet)
- Arizona: Arizona Department of Revenue — 2025 Form 140 instructions, line 43
- Arkansas: Arkansas Department of Finance and Administration — 2025 AR1000F and AR1000NR instructions, line 27 and personal tax credits
- California: California Franchise Tax Board — 2025 Form 540 Personal Income Tax Booklet, lines 18 and 32
- Colorado: Colorado Department of Revenue — Individual Income Tax Guide (January 2026), Part 2 and "Federal itemized or standard deductions"
- Connecticut: Connecticut DRS — IP 2026(1), TPG-211 2026 Withholding Calculation Rules, Tables A–E (Code F)
- Delaware: Delaware Division of Revenue — 2025 resident instructions (PIT-RES), lines 20a and 27a
- Georgia: Georgia Department of Revenue — 2025 IT-511 Individual Income Tax Booklet
- Hawaii: Hawaii Department of Taxation — 2025 Form N-11 instructions (Standard Deduction, exemptions)
- Idaho: Idaho State Tax Commission — 2025 Form 40 and instructions, line 16
- Illinois: Illinois Department of Revenue — 2026 Booklet IL-700-T; Publication 120
- Illinois Department of Revenue, 2025 IL-1040 instructions
- Indiana: Indiana Department of Revenue — 2025 Schedule 3 (Form IT-40), line 1
- Iowa: Iowa Department of Revenue — 2025 IA 1040, Step 3 (personal credit) and line 2 (federal taxable income)
- Kansas: Kansas Department of Revenue — 2025 Individual Income Tax booklet (IP25), lines 4 and 5
- Kentucky: Kentucky Department of Revenue — 2025 Form 740 instructions (standard deduction)
- Louisiana: Louisiana Department of Revenue — 2025 IT-540 resident instructions (standard deduction, Act 11 of the 2024 Third Extraordinary Session)
- Maine: Maine Revenue Services — 2025 individual income tax rates, standard deduction and personal exemption; 2025 phase-out worksheets
- Maryland: Comptroller of Maryland — 2025 resident tax booklet (Standard Deduction Method, Exemption Amount Chart 10A)
- Michigan: Michigan Department of Treasury — Tax Year 2025 Guidance
- Michigan Department of Treasury, 2025 MI-1040 booklet
- Minnesota: Minnesota Department of Revenue — 2025 standard deduction amounts; Inflation Adjusted Amounts 2025 (Minn. Stat. 290.0123)
- Mississippi: Mississippi Department of Revenue — Individual income tax: exemptions and deductions
- Missouri: Missouri Department of Revenue — 2025 Form MO-1040 instructions, line 14
- Montana: Montana Department of Revenue — 2025 Form 2 instructions, lines 1 and 2
- Nebraska: Nebraska Department of Revenue — 2025 Form 1040N, lines 6 and 18
- Nevada Department of Taxation, Commerce Tax
- New Jersey: New Jersey Division of Taxation — 2025 NJ-1040 instructions, line 6 (regular exemptions)
- New Mexico: New Mexico Taxation and Revenue Department — 2025 PIT-1 instructions, lines 12 and 14
- New York: New York State Department of Taxation and Finance — Standard deduction
- New York State Department of Taxation and Finance, 2025 IT-201 instructions
- North Carolina: North Carolina Department of Revenue — NC Standard Deduction or NC Itemized Deductions
- North Carolina Department of Revenue, 2025 D-401 instructions
- North Dakota: North Dakota Office of State Tax Commissioner — 2025 Individual Income Tax booklet (Form ND-1, line 1b federal taxable income)
- Ohio: Ohio Department of Taxation — 2025 Ohio IT 1040 instructions, line 4 and the exemption credit
- Oklahoma: Oklahoma Tax Commission — 2025 Form 511 packet (standard deduction, exemptions)
- Oregon: Oregon Department of Revenue — 2025 Form OR-40 instructions (Table 5, exemption credit worksheet)
- Pennsylvania: Pennsylvania Department of Revenue — PA Personal Income Tax Guide, Federal Deductions and Exemptions Not Allowed
- Rhode Island: Rhode Island Division of Taxation — 2025 tax rate schedule and worksheets
- South Carolina: South Carolina General Assembly — H. 4216 (ratified 2026-03-25, signed 2026-03-30), S.C. Code 12-6-1140(15)
- Tennessee Department of Revenue, Professional Privilege Tax and Business Tax
- Texas Comptroller of Public Accounts, Franchise Tax (rates, thresholds and deduction limits)
- Utah: Utah State Tax Commission — 2025 TC-40 instructions, lines 11-20
- Vermont: Vermont Department of Taxes — Filing season update: personal exemption and standard deduction for tax year 2025
- Virginia: Virginia Tax — Deductions; Exemptions
- Virginia Tax, 2025 Form 760 instructions
- Washington Department of Revenue, Business & occupation tax and B&O tax credits
- West Virginia: West Virginia Tax Division — 2025 IT-140 forms and instructions, line 6
- Wisconsin: Wisconsin Department of Revenue — 2025 Form 1 instructions (Standard Deduction Table, line 10 exemptions)
- New York State Department of Taxation and Finance, New York City, Yonkers, and MCTMT
Frequently Asked Questions
How much is self-employment tax?
15.3% of 92.35% of your net self-employment earnings: 12.4% for Social Security on up to $184,500 in 2026 and 2.9% for Medicare with no cap, plus 0.9% Additional Medicare above $200,000 for a single filer. That works out to about 14.1% of net income. On $70,000 of net income it is $9,891, and half of it ($4,946) is deducted before federal income tax.
Does my state change my self-employment tax?
No. Self-employment tax is federal and the same in every state. Your state adds its own income tax on the same profit: nothing in Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming; at $70,000 of net income it runs from $420 in North Dakota to $5,815 in Oregon (table below).
When are quarterly estimated payments due?
Federal estimated payments (Form 1040-ES) are due April 15, June 15 and September 15 of the tax year and January 15 of the next year. The IRS expects them when you will owe $1,000 or more for the year after withholding and credits. States with an income tax run their own estimated-payment schedules.
All Calculators
California Self-Employment Tax Calculator
Calculate self-employment tax in California. See 15.3% SE tax, federal + 13.3% state tax, quarterly estimates, and take-home pay for freelancers & contractors.
New Jersey Self-Employment Tax Calculator
Calculate self-employment tax in New Jersey. See 15.3% SE tax, federal + 10.75% state tax, quarterly estimates, and take-home pay for freelancers & contractors.
Tennessee Self-Employment Tax Calculator
Calculate self-employment tax in Tennessee. See 15.3% SE tax, federal + no state tax, quarterly estimates, and take-home pay for freelancers & contractors.
Washington Self-Employment Tax Calculator
Calculate self-employment tax in Washington. See 15.3% SE tax, federal + no state tax, quarterly estimates, and take-home pay for freelancers & contractors.