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Self-Employment Tax Calculator
Estimate your 2026 1099 self-employment tax, federal and state income tax, and how much to set aside each quarter.
On $75,000 of net 1099 profit in Texas (no state income tax), a single filer with no W-2 income owes about $17,101 in 2026 self-employment and federal income tax — roughly $4,275 every quarter, or 25% of profit, for this example. A state with income tax would owe more.
Income after business expenses, not gross revenue.
Set aside each quarter
per quarter, for 2026
Effective rate
22.8%
Recommended set-aside
25%
This calculator estimates 2026 federal self-employment tax, federal income tax, and state income tax on net 1099/Schedule C profit. State tax uses single-filer brackets regardless of the filing status selected above, and approximates each state's taxable income as profit minus the federal standard deduction rather than that state's own deductions — so the state figure is directional, not a liability estimate, especially for married filers and states with different deduction rules (e.g. Pennsylvania, which has no standard deduction). It also does not model the QBI deduction (which would lower income tax for many filers), tax credits, or state estimated-payment rules. Consult a tax professional for personalized advice.
2026 federal tables from IRS Rev. Proc. 2025-32; quarterly due dates and the underpayment safe harbor from irs.gov. Reviewed by Junead Khan. Last updated .
2026 quarterly due dates
Per the IRS estimated-tax schedule.
To avoid an underpayment penalty, your withholding and estimated payments generally need to total the smaller of 90% of this year's tax or 100% of last year's tax (110% if your prior-year AGI was over $150,000 — over $75,000 if married filing separately).
Self-employment tax questions.
It depends on your filing status, state, deductions, and any W-2 income — use the calculator above for your numbers. For this calculator's Texas example (no state income tax, single filer, no other income), $75,000 of profit works out to about $17,101 a year ($4,275 a quarter, or 25% of profit) in self-employment tax plus federal income tax. A state that taxes income would add to that.
15.3% of 92.35% of your net self-employment income: 12.4% for Social Security (up to the annual wage base) and 2.9% for Medicare (no cap), plus an additional 0.9% Medicare surtax above $200,000 (single or head of household), $250,000 (married filing jointly), or $125,000 (married filing separately). Half of the self-employment tax is deductible from your income for federal tax purposes.
Four payments: April 15, 2026 (for income earned Jan. 1 – March 31), June 15, 2026 (April 1 – May 31), September 15, 2026 (June 1 – Aug. 31), and January 15, 2027 (Sept. 1 – Dec. 31), per the IRS estimated-tax schedule.
Your Schedule C net profit — income from 1099 work after deducting business expenses — not your gross revenue or 1099 box amount. This calculator does not model the QBI deduction (which would lower income tax for many filers), tax credits, retirement-account contributions, or state-specific estimated-payment rules.
Generally, your withholding and estimated payments need to be at least the smaller of 90% of this year's tax or 100% of last year's tax (110% if your prior-year AGI was over $150,000 — over $75,000 if married filing separately), per the IRS estimated-tax safe harbor.
Self-employment tax calculators by state
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