California Self-Employment Tax Calculator (2026)
Federal self-employment tax, federal income tax and California state income tax on 1099 income, plus how much to set aside for each estimated payment.
Federal 2026 and California 2025 data checked against the official publications, last on 2026-09-05 Runs in your browser — nothing you type is sent anywhere, not even when you reload or share the link No sign-up Methodology and data status
- Total tax
- $16,931
- Effective rate
- 23.5%
- Average per quarter
- $4,233
- After-tax income
- $55,069
| Breakdown | |
|---|---|
| Net profit (income − expenses) | $72,000 |
| Self-employment tax | $10,173 |
| Social Security (12.4%) | $8,245 |
| Medicare (2.9%) | $1,928 |
| Federal income tax | $4,630 |
| Adjusted gross income | $66,913 |
| Standard deduction | −$16,100 |
| Qualified business income deduction (20%) | −$10,163 |
| Taxable income · marginal rate 12.0% | $40,651 |
| California income tax | $2,128 |
| Total federal + state | $16,931 |
Amounts to set aside, not bills: federal $3,701 for each Form 1040-ES installment (Apr 15, Jun 15, Sep 15, Jan 15). California: $638 (30%) Apr 15, $851 (40%) Jun 15, $0 (0%) Sep 15, $638 (30%) Jan 15 — not four equal payments. For the safe-harbor amount and payments you have already made, use the quarterly calculator with these inputs. California 2026 rates are not yet published; state figures use 2025 rates.
California and self-employment income
California taxes self-employment income under its own progressive schedule of 1% to 12.3%, plus a 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax) on taxable income over $1 million. Personal and dependent exemptions are credits against tax, not deductions.
What a California freelancer may still owe
- Quarterly estimated payments to the FTB are weighted 30% / 40% / 0% / 30%, not four equal installments.
- Most cities require a business license; some (San Francisco, Los Angeles) levy gross-receipts taxes.
- Applied here: the CalEITC (computed from California earned income on the FTB table — up to $3,756 for three or more children, phased out by $32,900) and the refundable young child tax credit ($1,189 per return with a child under 6, reduced above $27,425 of earned income). The foster youth tax credit is not included.
What California costs at three levels of profit (2026 federal, 2025 California rates)
A single filer with no dependents and no other income, taking the standard deduction. The state column is California's own tax after its deductions, exemptions and credits.
| Net profit | Federal (2026) | California (2025 rates) | Total | Effective rate |
|---|---|---|---|---|
| $50,000 | $9,732 | $841 | $10,573 | 21.15% |
| $75,000 | $15,495 | $2,351 | $17,846 | 23.79% |
| $100,000 | $22,365 | $4,398 | $26,763 | 26.76% |
At $75,000 of profit, California takes $2,351 — 13.17% of the total tax bill. Change any input in the calculator above to see your own figures.
How the federal part is worked out
Net profit is 1099 income less business expenses (Schedule C). Self-employment tax is 15.3% of 92.35% of that profit — 12.4% Social Security up to $184,500 of combined wages and earnings, 2.9% Medicare on all of it. Half of that tax, the $16,100 standard deduction ($32,200 joint) and the 20% qualified business income deduction come off before the 2026 brackets are applied; the child tax credit and the earned income credit then reduce what is left, and the refundable parts can offset self-employment tax. The methodology page sets out the full sequence and every rule the calculator leaves out, including how California's figures are derived.
Quarterly estimated tax deadlines (2026)
If you expect to owe $1,000 or more of federal tax for the year, the IRS expects four estimated payments (Form 1040-ES). California runs its own estimated-payment schedule with its own threshold (see above); the calculator shows the federal installment and the California installment separately, and one combined amount to set aside each quarter.
The 2026 dates are April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. The federal amount is split into four equal Form 1040-ES installments after any withholding you entered; paying 100% of last year's tax instead (110% above $150,000 of prior-year AGI) also avoids the penalty. The quarterly calculator works that out and subtracts what you have already paid, and the guide to the due dates explains the rule.
Common questions
Does California tax self-employment income differently from wages?
For state income tax, net profit from self-employment is ordinary income like wages. The self-employment tax itself is federal only; California does not add a state equivalent.
Is half of self-employment tax really deductible?
Yes, for federal tax. The employer-equivalent half is an adjustment to income on Schedule 1, which lowers your AGI and therefore your federal income tax. It does not reduce the self-employment tax itself.
Does an LLC change these numbers?
For federal income tax and self-employment tax, a single-member LLC taxed as a sole proprietorship follows exactly the calculation shown here. State and local obligations can still differ: an LLC may be a taxable entity for a state's franchise, gross-receipts or excise tax, and may owe registration or licence fees a sole proprietor does not — California's are listed above. Electing S-corporation status changes the federal arithmetic too (salary plus distributions) and is outside this tool's scope.
What if I moved to California during the year?
Income earned while you were a resident of another state is taxable there under that state's rules. This calculator assumes all income was earned as a California resident.
Data sources and status
Federal figures for 2026: verified · last verified 2026-09-05 · the revenue procedures and forms they were read from, with every other data set
California figures for 2025: verified · last verified 2026-09-08 · 2026 figures not yet published by the state
- California FTB 2025 Form 540 Tax Rate Schedules (Schedules X, Y, Z)
- FTB Tax News, October 2025 : 2025 indexing: standard deduction, exemption credits (CCPI factor 3.0%)
- 2025 Form 540 Booklet, line 62 : Behavioral Health Services Tax (1% over $1,000,000 taxable income)
- 2025 Schedule CA (540) instructions, Part I Section C line 15 : no adjustment to the federal ½-SE-tax deduction
- Franchise Tax Board : 2025 FTB 3514 instructions and the 2025 California earned income tax credit table (658 rows): CalEITC for earned income (net profit less the deductible half of self-employment tax, plus wages — Worksheet 3, lines 18–19) under $32,901, maximum $302 / $2,016 / $3,339 / $3,756 for 0 / 1 / 2 / 3+ qualifying children, childless filers from age 18 with no upper limit, investment income up to $4,814; young child tax credit of $1,189 per return with a qualifying child under 6, reduced $21.71 per $100 of earned income over $27,425; R&TC §17052 (two-stage credit with the 0.85 adjustment factor) and §17052.1
- 2026 Form 540-ES instructions, "Payment amounts" : estimated tax is paid 30% by April 15, 40% by June 15, 0% by September 15 and 30% by January 15 (R&TC §19136.1)
California Franchise Tax Board · How figures are checked · Corrections log
Other states
Paying as you go? The quarterly estimated tax calculator applies the federal safe harbor and subtracts what you have already paid.