What is a 1099 tax calculator?
If you're paid on a 1099 form as a freelancer, independent contractor or gig worker, nobody withholds tax from your payments. You're responsible for three layers of tax: self-employment tax (15.3% for Social Security and Medicare), federal income tax, and in most states state income tax. This calculator estimates all three for 2026 and turns them into the amount to pay each quarter.
How the calculation works
- Self-employment tax: 15.3% on 92.35% of your net profit. The 12.4% Social Security part stops at $184,500 of earnings in 2026; the 2.9% Medicare part has no cap, plus 0.9% above $200,000 ($250,000 joint).
- Federal income tax: your profit minus half of your self-employment tax, the standard deduction ($16,100 single, $32,200 joint) and the 20% QBI deduction, taxed at the 2026 brackets.
- State income tax: each state's 2026 brackets, standard deduction, exemptions and main special rules.
- Local tax: optional, for cities and counties that tax income, such as in Maryland, Pennsylvania, Ohio, Indiana or New York City.
1099 taxes by state (2026)
Estimated tax on $60,000 of net profit for a single filer with no other income. Click a state for its own calculator, brackets and examples.
| State | Income tax rate | State + typical local tax | Total tax (federal + state) |
|---|---|---|---|
| Alabama | 2% – 5% | $2,370 | $14,407 |
| Alaska | None | $0 | $12,037 |
| Arizona | 2.5% | $1,185 | $13,222 |
| Arkansas | 2% – 3.9% | $1,962 | $13,999 |
| California | 1% – 13.3% | $1,395 | $13,432 |
| Colorado | 4.4% | $1,745 | $13,782 |
| Connecticut | 2% – 6.99% | $2,317 | $14,354 |
| Delaware | 2.2% – 6.6% | $2,418 | $14,455 |
| Florida | None | $0 | $12,037 |
| Georgia | 5.19% | $2,271 | $14,308 |
| Hawaii | 1.4% – 11% | $2,708 | $14,745 |
| Idaho | 5.3% | $1,847 | $13,884 |
| Illinois | 4.95% | $2,615 | $14,653 |
| Indiana | 2.95% | $2,515 | $14,553 |
| Iowa | 3.8% | $1,467 | $13,504 |
| Kansas | 5.2% – 5.58% | $2,312 | $14,349 |
| Kentucky | 3.5% | $1,834 | $13,871 |
| Louisiana | 3% | $1,287 | $13,324 |
| Maine | 5.8% – 7.15% | $2,582 | $14,619 |
| Maryland | 2% – 6.5% | $4,205 | $16,242 |
| Massachusetts | 5% – 9% | $2,568 | $14,605 |
| Michigan | 4.25% | $2,119 | $14,156 |
| Minnesota | 5.35% – 9.85% | $2,268 | $14,306 |
| Mississippi | 4% | $1,498 | $13,536 |
| Missouri | 2% – 4.7% | $1,658 | $13,696 |
| Montana | 4.7% – 5.65% | $1,864 | $13,901 |
| Nebraska | 2.46% – 4.55% | $1,658 | $13,695 |
| Nevada | None | $0 | $12,037 |
| New Hampshire | None | $0 | $12,037 |
| New Jersey | 1.4% – 10.75% | $1,534 | $13,571 |
| New Mexico | 1.5% – 5.9% | $1,455 | $13,492 |
| New York | 3.9% – 10.9% | $2,414 | $14,451 |
| North Carolina | 3.99% | $1,716 | $13,753 |
| North Dakota | 1.95% – 2.5% | $0 | $12,037 |
| Ohio | See note | $1,200 | $13,237 |
| Oklahoma | 2.5% – 4.5% | $1,964 | $14,001 |
| Oregon | 4.75% – 9.9% | $3,738 | $15,775 |
| Pennsylvania | 3.07% | $2,312 | $14,349 |
| Rhode Island | 3.75% – 5.99% | $1,474 | $13,511 |
| South Carolina | 3% – 6% | $2,189 | $14,226 |
| South Dakota | None | $0 | $12,037 |
| Tennessee | None | $0 | $12,037 |
| Texas | None | $0 | $12,037 |
| Utah | 4.5% | $2,031 | $14,069 |
| Vermont | 3.35% – 8.75% | $1,434 | $13,471 |
| Virginia | 2% – 5.75% | $2,392 | $14,429 |
| Washington | None | $0 | $12,037 |
| Washington, D.C. | 4% – 10.75% | $2,180 | $14,217 |
| West Virginia | 2.22% – 4.82% | $1,776 | $13,814 |
| Wisconsin | 3.5% – 7.65% | $1,672 | $13,710 |
| Wyoming | None | $0 | $12,037 |
Frequently asked questions
How much tax do I pay on 1099 income?
For 2026, a single freelancer with $60,000 of profit pays roughly $12,000 in federal tax (self-employment tax plus income tax), plus state income tax of anywhere from $0 to about $3,700 depending on the state (Oregon is the highest at that income).
What percentage should I save for 1099 taxes?
Many freelancers set aside 25–35% of their profit. In states with no income tax 20–25% is often enough at moderate incomes; in high-tax states and at higher incomes you may need more.
Do I pay state tax on 1099 income?
Yes, if your state has an income tax. Self-employment profit is taxed like other income. Nine states don't tax wages or self-employment income.
Is self-employment tax the same in every state?
Yes. Self-employment tax is a federal tax for Social Security and Medicare, so it's 15.3% (on 92.35% of profit) everywhere. Only state and local income taxes differ.
Sources
- Tax Foundation – State Individual Income Tax Rates and Brackets, 2026
- IRS – Self-employment tax
- IRS – Estimated taxes
This calculator gives estimates for planning only. It is not tax, legal or financial advice. Rules and fees change, so check the official source or a qualified professional before making decisions.