1099 Tax Estimate Calculator USA
Use this free 1099 tax estimate calculator to quickly estimate how much you owe in federal income tax and self-employment tax for 2026.
- Updated for the 2026 tax year
- Educational estimate
- No signup required
- Built for freelancers, contractors, creators & gig workers
This calculator helps freelancers, contractors, and self-employed individuals understand their tax liability based on real IRS brackets.
- Instant tax estimate
- Includes 15.3% self-employment tax
- Based on 2026 federal brackets
- Maximizes accuracy when paired with a complete business expenses list and the top 1099 deductions
Enter your income below to get your personalized estimate:
Estimate your 2026 freelance taxes
Federal + self-employment tax, calculated in real time. Pick your state below for state tax.
State tax not included on this page — pick your state below for state-specific calculation.
Educational estimate only. Actual taxes depend on filing status, credits, deductions, state rules, and other income. Review the calculator methodology and limitations; this tool does not replace advice from a qualified tax professional.
Pick your state for state-specific calculation
Each state page includes 2026 federal + state brackets, a worked $80k example, and a state-aware interactive calculator.
No states found — clear the search to see all 50 states + Washington, D.C.
How the 1099 tax calculation works (2026)
A US 1099 freelancer pays three taxes on freelance income:
- Federal income tax — 10% to 37% across seven 2026 brackets, applied to taxable income (after standard deduction + QBI).
- Self-employment tax — flat 15.3% on net SE earnings × 92.35%, with the 12.4% Social Security portion capping at $184,500.
- State income tax — 0% in nine no-tax states, up to 13.3% in California's top bracket.
$80,000 freelancer worked example (2026)
Single filer, $6,000 in business expenses, no W-2 income. Computed at build time.
| Gross 1099 income | $80,000 |
| Business expenses | − $6,000 |
| Net self-employment income | $74,000 |
| Self-employment tax (15.3% × 92.35%) | $10,456 |
| Federal income tax | $4,809 |
| Total federal + SE tax | $15,264 |
| Take-home (before state tax) | $58,736 |
| Effective tax rate | 19.1% |
| Quarterly payment (Form 1040-ES) | $3,816 |
Popular freelancer tax guides
The 30% rule
Set aside 25–30% of every 1099 payment in a separate savings account from day one. This is a planning rule of thumb, not a universal tax rate — for most freelancers it covers federal + SE tax with a small refund left over. Read the full savings guide
Sources & data verification
- IRS Rev. Proc. 2025-32 — 2026 federal brackets and standard deduction
- IRS Schedule SE — self-employment tax methodology
- SSA Wage Base — $184,500 cap for 2026
- Tax Foundation — state income tax rates
Last updated: January 15, 2026. Disclaimer: This calculator provides estimates only. It is not tax or legal advice. Consult a licensed CPA before filing.