Free 2026 calculator
Self-Employment Tax Planner
A bracket-based planning estimator using official 2026 federal figures. It includes the standard deduction, a simplified QBI estimate, W-2 wage-base interaction, Additional Medicare Tax, and a quarterly reserve reference with stated limitations.
Self-Employment Tax Estimator
Uses actual 2026 federal tax brackets — not a flat rate estimate. Results update instantly.
Planning estimate only. Applies the standard deduction, a simplified QBI deduction below the threshold, the W-2 Social Security wage-base interaction, Additional Medicare Tax, and the deductible employer-equivalent SE tax. It does not cover QBI phase-ins, tax credits, AMT, NIIT, multiple businesses, community-property rules, or annualized-income installments. Consult a CPA or EA before filing or setting payment amounts.
2026 Quarterly Payment Calendar
Roughly reserve $3,701 by each deadline. Withholding, safe-harbor rules, and uneven income can change the actual payment.
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How This Calculator Works
SE Tax (SECA)
Net self-employment income × 92.35% gives taxable SE earnings. Social Security is limited by the $184,500 combined W-2/SE wage base; Medicare has no such cap, and Additional Medicare Tax can apply above a filing-status threshold.
Income Tax via 2026 Brackets
The estimate combines SE and other income, subtracts modeled adjustments and the standard deduction, then applies a simplified QBI deduction and progressive federal brackets.
Quarterly Reserve
The planner divides the estimated remaining liability into four rough reserves and shows a safe-harbor reference using prior tax, prior AGI, and withholding. Uneven income may require Form 2210's annualized method.
2026 Federal Income Tax Brackets
Source: IRS Rev. Proc. 2025-32. These are marginal brackets: each rate applies only to taxable income within its layer.
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Standard deductions: $16,100 (single), $32,200 (MFJ), $24,150 (HOH). Social Security wage base: $184,500. Last reviewed July 29, 2026. Sources: IRS Rev. Proc. 2025-32 and SSA.
Self-Employment Tax by State: 2026 State Income Tax Lookup (All 50 States + DC)
The federal self-employment tax is 15.3% in all 50 states — it does not vary by where you live. What varies is the state income taxlayer on top of it. Use this table to find your state's rate, then enter your combined marginal rate in the planner above.
Scope: this is a screening-level reference for planning. It lists state-level income tax rates on self-employment income and the most common local or program add-ons. It does not model county/city filing thresholds, credits, multi-state apportionment, or pass-through entity taxes.
| State | State income tax on SE income | What else to budget for | Tax agency (source) |
|---|---|---|---|
| AL Alabama | 2% – 5% | Low top rate but kicks in at very low income levels | Alabama Department of Revenue |
| AK Alaska | None | No state income tax; residents may receive Permanent Fund Dividend | Alaska Department of Revenue |
| AZ Arizona | 2.5% | Flat tax rate, among the lowest in the US | Arizona Department of Revenue |
| AR Arkansas | 0% – 4.4% | Recent tax cuts reduced top rate from 4.9% | Arkansas Department of Finance and Administration |
| CA California | 1% – 13.3% | CA also charges State Disability Insurance (SDI) at 1.1% on wages. Self-employed individuals can opt into Paid Family Leave through the SDI program. | California Franchise Tax Board |
| CO Colorado | 4.4% | Some Colorado cities impose local occupational privilege taxes. Check your city's requirements. | Colorado Department of Revenue |
| CT Connecticut | 3% – 6.99% | CT also has a Paid Family and Medical Leave program (0.5% payroll tax) that self-employed individuals can opt into. | Connecticut Department of Revenue Services |
| DE Delaware | 2.2% – 6.6% | Top bracket at $60K; moderate rates | Delaware Division of Revenue |
| FL Florida | None | No state income tax; popular destination for remote workers | Florida Department of Revenue |
| GA Georgia | 5.39% | Flat tax rate, straightforward calculation | Georgia Department of Revenue |
| HI Hawaii | 1.4% – 11% | Hawaii also has a Temporary Disability Insurance (TDI) program. Self-employed individuals may need to pay for private TDI coverage. | Hawaii Department of Taxation |
| ID Idaho | 5.8% | Flat 5.8% rate, simple to calculate | Idaho State Tax Commission |
| IL Illinois | 4.95% | Self-employed individuals in Illinois must also pay the 0.475% Personal Property Replacement Tax (replacement tax) on business income. | Illinois Department of Revenue |
| IN Indiana | 3.05% | County income taxes range from 0.5% to 3.0% depending on your county of residence. Check your county's rate. | Indiana Department of Revenue |
| IA Iowa | 3.8% | New flat rate of 3.8% starting 2026 | Iowa Department of Revenue |
| KS Kansas | 3.1% – 5.7% | Progressive brackets; moderate rates overall | Kansas Department of Revenue |
| KY Kentucky | 4% | Some Kentucky cities impose local occupational license taxes. Check your city's requirements. | Kentucky Department of Revenue |
| LA Louisiana | 1.85% – 4.25% | Relatively low rates; allows SE tax deduction | Louisiana Department of Revenue |
| ME Maine | 5.8% – 7.15% | Top bracket at moderate income level; higher-end rates | Maine Revenue Services |
| MD Maryland | 2% – 5.75% | County piggyback tax ranges from 2.25% to 3.2%, effectively making MD's total rate 4.25% to 8.95%. Self-employed individuals must file both state and county estimated payments. | Comptroller of Maryland |
| MA Massachusetts | 5% + 4% surtax | MA Paid Family and Medical Leave contributions apply to self-employed individuals who opt into the program (approximately 0.4% of earnings). | Massachusetts Department of Revenue |
| MI Michigan | 4.05% | Some Michigan cities (Detroit, Grand Rapids, etc.) impose city income taxes ranging from 1% to 2.4%. Check your city's rate. | Michigan Department of Treasury |
| MN Minnesota | 5.35% – 9.85% | High top rate; among the highest state income taxes | Minnesota Department of Revenue |
| MS Mississippi | 4% | Flat 4%; trending downward | Mississippi Department of Revenue |
| MO Missouri | 0% – 4.8% | St. Louis and Kansas City have local earnings taxes of 1%. Check your city. | Missouri Department of Revenue |
| MT Montana | 1% – 6.75% | Top bracket at $20.5K; many filers hit top rate quickly | Montana Department of Revenue |
| NE Nebraska | 2.46% – 5.84% | Rates trending downward due to recent tax cuts | Nebraska Department of Revenue |
| NV Nevada | None | No state income tax; low overall tax burden | Nevada Department of Taxation |
| NH New Hampshire | None | No tax on wages/SE income; interest & dividends may be taxed | New Hampshire Department of Revenue Administration |
| NJ New Jersey | 1.4% – 10.75% | NJ also has a Family Leave Insurance program that self-employed individuals can opt into. Paid Family Leave contributions apply to those enrolled. | New Jersey Division of Taxation |
| NM New Mexico | 1.7% – 5.9% | Moderate rates; allows business expense deductions | New Mexico Taxation and Revenue Department |
| NY New York | 4% – 10.9% | New York City residents pay an additional city income tax of 3.078% to 3.876%. Yonkers also imposes a local income tax. Self-employed NYC residents face effective rates exceeding 14% on income over $1M. | New York State Department of Taxation and Finance |
| NC North Carolina | 4.25% | Flat 4.25% trending to 3.99%; very competitive rate | North Carolina Department of Revenue |
| ND North Dakota | 1.95% – 2.5% | Extremely low and narrow rate range | North Dakota Office of State Tax Commissioner |
| OH Ohio | 0% – 3.5% | Many Ohio municipalities charge local income taxes (typically 1%-2.5%). Over 600 Ohio cities and villages have local income tax — one of the most complex local tax systems in the US. | Ohio Department of Taxation |
| OK Oklahoma | 0.25% – 4.75% | Top bracket at very low income level | Oklahoma Tax Commission |
| OR Oregon | 4.75% – 9.9% | Portland-area residents also pay the Metro Supportive Housing Services tax (1% on income over $125K/$200K) and Multnomah County Preschool For All tax (1.5%-2.3%). | Oregon Department of Revenue |
| PA Pennsylvania | 3.07% | Most PA municipalities impose a local Earned Income Tax (EIT) of 0.5% to 3.9%, and the Local Services Tax (LST) of up to $52 per year. Philadelphia has its own wage tax (3.75% for residents). | Pennsylvania Department of Revenue |
| RI Rhode Island | 3.75% – 5.99% | RI Temporary Disability Insurance (TDI) applies to self-employed individuals who opt in (1.2% on first ~$82K of earnings). | Rhode Island Division of Taxation |
| SC South Carolina | 0% – 6.2% | Top rate trending down; moderate overall | South Carolina Department of Revenue |
| SD South Dakota | None | No state income tax; very low overall tax burden | South Dakota Department of Revenue |
| TN Tennessee | None | No income tax; very business-friendly environment | Tennessee Department of Revenue |
| TX Texas | None | Texas has a franchise tax (margin tax) for businesses with over $2.47M in annual revenue, but most self-employed individuals and small businesses are exempt. | Texas Comptroller of Public Accounts |
| UT Utah | 4.65% | Flat rate; moderate and predictable | Utah State Tax Commission |
| VT Vermont | 3.35% – 8.75% | High top rate but bracket threshold is high | Vermont Department of Taxes |
| VA Virginia | 2% – 5.75% | Moderate rates; straightforward filing process | Virginia Department of Taxation |
| WA Washington | None | WA has a new long-term care insurance payroll tax (WA Cares Fund) of 0.58% that self-employed individuals can opt into. The statewide Paid Family and Medical Leave program also allows self-employed workers to opt in. | Washington State Department of Revenue |
| WV West Virginia | 2.22% – 4.82% | Recent tax cuts reduced rates; moderate overall | West Virginia State Tax Department |
| WI Wisconsin | 3.5% – 7.65% | Moderate-to-high rates; careful quarterly planning needed | Wisconsin Department of Revenue |
| WY Wyoming | None | No state income tax; very low overall tax burden | Wyoming Department of Revenue |
| DC Washington D.C. | 4% – 10.75% | DC Paid Family Leave tax (0.62%) applies to self-employed individuals who opt into the program. | DC Office of Tax and Revenue |
Sources: each state's own department of revenue / taxation (linked per row). Version: 2026 tax year state income tax rates. Retrieved: 2026-09-09. Coverage: 50 states + Washington D.C. (51 jurisdictions). Known gaps: local earned income taxes, city wage taxes, and county piggyback taxes are noted where material but not exhaustively enumerated. Review status: screening — verify against your state agency before filing.
Frequently Asked Questions
What is the self-employment tax rate for 2026?+
The base SECA rate is 15.3%: 12.4% Social Security up to the combined 2026 wage base of $184,500, plus 2.9% Medicare without that cap. Only 92.35% of net self-employment income is generally subject to SE tax. A 0.9% Additional Medicare Tax may apply above the filing-status threshold, and W-2 wages affect both calculations.
How is this calculator different from the 1099 Tax Calculator?+
This planner uses official 2026 federal income tax brackets instead of a user-entered flat rate. It includes the standard deduction, a simplified QBI estimate below the threshold, W-2 wage interactions, and a quarterly reserve reference. It does not cover every filing adjustment or determine a tax return.
What is the QBI deduction and do I qualify?+
Section 199A can allow a deduction of up to 20% of qualified business income. The 2026 threshold is $403,500 for married filing jointly and $201,750 for most other returns. This planner applies a simplified below-threshold calculation; SSTB, W-2 wage, qualified-property, phase-in, and multi-business rules are not fully modeled.
When are 2026 quarterly estimated tax payments due?+
For calendar-year taxpayers, the general due dates are April 15, June 15, and September 15, 2026, and January 15, 2027. Weekends, holidays, fiscal years, exceptions, or annualized-income treatment can change the applicable timing; verify with IRS Publication 505.
What is the safe harbor rule for avoiding penalties?+
Common federal safe-harbor targets are 90% of current-year tax or 100% of prior-year tax, increased to 110% for some taxpayers whose prior-year AGI exceeded $150,000. Withholding, payment timing, filing status, exceptions, and annualized income also matter. The result shown here is a planning reference, not a penalty guarantee.
What deductions reduce self-employment tax?+
Only business expenses reduce the net earnings that SE tax is calculated on. Health insurance premiums, retirement contributions, and the half-of-SE-tax deduction reduce your income tax (but not SE tax itself). The QBI deduction reduces taxable income only. The biggest SE tax reducers are: home office deduction, vehicle mileage, equipment and software, professional services, and business travel.
Does self-employment tax vary by state?+
No — the federal self-employment tax is 15.3% everywhere in the US (12.4% Social Security up to the $184,500 2026 wage base, plus 2.9% Medicare). What varies is the state income tax layer on top: states like Texas, Florida, Washington, Nevada, Tennessee, Wyoming, South Dakota, Alaska, and New Hampshire have no state income tax, while California ranges from 1% to 13.3% and New York from 4% to 10.9% (plus a NYC city tax). Local earned income taxes, city wage taxes, and county piggyback taxes can add more. See the state lookup table on this page for the rate in your state.
How much should a 1099 contractor set aside for taxes?+
A percentage-of-income rule can be a cash-flow starting point, but it cannot determine what you must pay. Filing status, W-2 wages and withholding, deductions, credits, state tax, income timing, and safe-harbor rules can materially change the result. Use this planner as an estimate and consult a CPA or EA for payment decisions.
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