Missouri Self-Employment Tax Calculator (2026)
Federal self-employment tax, federal income tax and Missouri state income tax on 1099 income, plus how much to set aside for each estimated payment.
Federal 2026 and Missouri 2026 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
- $16,302
- Effective rate
- 22.6%
- Set aside per quarter
- $4,075
- After-tax income
- $55,698
| 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 |
| Missouri income tax | $1,498 |
| Total federal + state | $16,302 |
Local income tax (never in the total above): Residents of Kansas City and St. Louis also owe a 1% city earnings tax on wages and on self-employment net profit; it is not included here.
Amounts to set aside, not bills: federal $3,701 for each Form 1040-ES installment (Apr 15, Jun 15, Sep 15, Jan 15). Missouri: $375 per installment on its own schedule. For the safe-harbor amount and payments you have already made, use the quarterly calculator with these inputs.
Missouri and self-employment income
Missouri's rate chart tops out at 4.7% above about $9,200 of taxable income (indexed each year), and the standard deduction matches the federal one. Two Missouri-only breaks matter for freelancers: 20% of net business profit is deducted before anything else, and a share of federal income tax (35% at the lowest incomes, falling to nothing above $125,000 of Missouri income) is deductible up to $5,000 ($10,000 on a joint return). There is no dependent deduction on the Missouri return; head-of-household filers get a $1,400 exemption. Joint filers are taxed on each spouse's income separately, which this calculator approximates as a single earner.
Missouri rules used by this calculator (2026)
- Missouri applies 7 brackets from 2% to 4.7% on income above $1,348 for 2026.
- Standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household — the same as the federal amounts for 2026.
- 20% of net business profit is deducted from state income.
- Deductible: a share of federal income tax (35% at the lowest incomes, falling to 0%), up to $5,000 single / $10,000 joint.
- Each filer gets a personal exemption that depends on income.
- Missouri's earned income credit is 20% of the federal credit, nonrefundable; the calculator applies it.
- Missouri starts from federal AGI, so the deductible half of self-employment tax reduces state income as well.
- Residents of Kansas City and St. Louis also owe a 1% city earnings tax on wages and on self-employment net profit; it is not included here.
What a Missouri freelancer may still owe
- Missouri requires estimated payments (Form MO-1040ES) when you expect to owe $100 or more.
- Kansas City and St. Louis levy a 1% earnings tax that applies to self-employment net profit earned in the city; it is not included here. Applied here: the Missouri working family tax credit (20% of the federal earned income credit, against the tax, taken last).
What Missouri costs at three levels of profit (2026)
A single filer with no dependents and no other income, taking the standard deduction. The state column is Missouri's own tax after its deductions, exemptions and credits.
| Net profit | Federal | Missouri | Total | Effective rate |
|---|---|---|---|---|
| $50,000 | $9,732 | $745 | $10,477 | 20.95% |
| $75,000 | $15,495 | $1,599 | $17,094 | 22.79% |
| $100,000 | $22,365 | $2,433 | $24,797 | 24.8% |
At $75,000 of profit, Missouri takes $1,599 — 9.35% 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 Missouri'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). Missouri runs its own estimated-payment schedule with its own threshold (see above); the calculator shows the federal installment and the Missouri 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 Missouri 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; Missouri 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 — Missouri'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 Missouri 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 Missouri 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
Missouri figures for 2026: verified · last verified 2026-09-08
- Missouri Department of Revenue : 2026 Form MO-1040ES instructions: 2026 tax rate chart (0% to $1,348, then $1,348 steps, $263 plus 4.7% over $9,436; examples: taxable $4,000 → $60, $12,300 → $398), standard deduction $16,100 / $32,200 / $24,150 / $16,100
- Missouri Department of Revenue : 2026 employer withholding formula (same chart and top rate; the SB 3 revenue trigger did not lower the 2026 rate), and the Department's 2026 legislative-changes summary (no individual rate or deduction changes)
- RSMo 143.011, 143.022, 143.171 (unchanged for 2026); 2025 Form MO-A line 17 and MO-1040 lines 9–15 for the deduction mechanics, which are not indexed
- Missouri Department of Revenue : 2025 Form MO-WFTC and MO-1040 instructions line 44: working family tax credit of 20% of the federal earned income credit (Form 1040 line 27a), nonrefundable, no carryforward, limited to the tax after all other credits; RSMo §143.177 (20% for tax years 2024 and after, the statutory maximum); DOR FAQ
Missouri Department of Revenue · 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.