Self-Employment Tax Calculator 2026
For sole proprietors, single-member LLC owners and 1099 contractors. Estimate your total tax and quarterly payments in any state.
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How it works
Self-employed people pay self-employment tax of 15.3% on 92.35% of net profit: 12.4% for Social Security on the first $184,500 and 2.9% for Medicare on all of it. Half of it is deductible. On top of that come federal income tax and, in most states, state income tax.
The calculators apply the 2026 brackets and standard deduction and the 20% qualified business income (QBI) deduction, which phases out for service businesses above $201,750 of taxable income ($403,500 for married couples). They also show how much to pay each quarter so you avoid underpayment penalties.
Total tax on $100,000 of self-employment profit, by state
| # | State | SE tax | Federal | State + local | Total | Rate |
|---|---|---|---|---|---|---|
| 1 | Alaska | $14,130 | $8,235 | $0 | $22,365 | 22.4% |
| 2 | Florida | $14,130 | $8,235 | $0 | $22,365 | 22.4% |
| 3 | Nevada | $14,130 | $8,235 | $0 | $22,365 | 22.4% |
| 4 | New Hampshire | $14,130 | $8,235 | $0 | $22,365 | 22.4% |
| 5 | South Dakota | $14,130 | $8,235 | $0 | $22,365 | 22.4% |
| 6 | Tennessee | $14,130 | $8,235 | $0 | $22,365 | 22.4% |
| 7 | Texas | $14,130 | $8,235 | $0 | $22,365 | 22.4% |
| 8 | Washington | $14,130 | $8,235 | $0 | $22,365 | 22.4% |
| 9 | Wyoming | $14,130 | $8,235 | $0 | $22,365 | 22.4% |
| 10 | North Dakota | $14,130 | $8,235 | $553 | $22,918 | 22.9% |
| 11 | Arizona | $14,130 | $8,235 | $2,115 | $24,479 | 24.5% |
| 12 | Louisiana | $14,130 | $8,235 | $2,402 | $24,766 | 24.8% |
| 13 | Rhode Island | $14,130 | $8,235 | $2,868 | $25,233 | 25.2% |
| 14 | Iowa | $14,130 | $8,235 | $2,880 | $25,244 | 25.2% |
| 15 | Mississippi | $14,130 | $8,235 | $2,985 | $25,350 | 25.3% |
| 16 | North Carolina | $14,130 | $8,235 | $3,199 | $25,564 | 25.6% |
| 17 | New Mexico | $14,130 | $8,235 | $3,223 | $25,587 | 25.6% |
| 18 | Nebraska | $14,130 | $8,235 | $3,349 | $25,714 | 25.7% |
| 19 | West Virginia | $14,130 | $8,235 | $3,367 | $25,732 | 25.7% |
| 20 | Missouri | $14,130 | $8,235 | $3,373 | $25,737 | 25.7% |
| 21 | Colorado | $14,130 | $8,235 | $3,381 | $25,745 | 25.7% |
| 22 | Arkansas | $14,130 | $8,235 | $3,412 | $25,776 | 25.8% |
| 23 | South Carolina | $14,130 | $8,235 | $3,441 | $25,805 | 25.8% |
| 24 | Ohio | $14,130 | $8,235 | $3,584 | $25,949 | 25.9% |
| 25 | Oklahoma | $14,130 | $8,235 | $3,637 | $26,001 | 26% |
| 26 | Vermont | $14,130 | $8,235 | $3,674 | $26,038 | 26% |
| 27 | Michigan | $14,130 | $8,235 | $3,699 | $26,064 | 26.1% |
| 28 | New Jersey | $14,130 | $8,235 | $3,732 | $26,096 | 26.1% |
| 29 | Pennsylvania | $14,130 | $8,235 | $3,782 | $26,147 | 26.1% |
| 30 | Idaho | $14,130 | $8,235 | $3,817 | $26,182 | 26.2% |
| 31 | Montana | $14,130 | $8,235 | $3,890 | $26,254 | 26.3% |
| 32 | Alabama | $14,130 | $8,235 | $3,970 | $26,335 | 26.3% |
| 33 | Wisconsin | $14,130 | $8,235 | $4,015 | $26,380 | 26.4% |
| 34 | Georgia | $14,130 | $8,235 | $4,039 | $26,403 | 26.4% |
| 35 | Indiana | $14,130 | $8,235 | $4,091 | $26,456 | 26.5% |
| 36 | Utah | $14,130 | $8,235 | $4,136 | $26,500 | 26.5% |
| 37 | California | $14,130 | $8,235 | $4,292 | $26,657 | 26.7% |
| 38 | Connecticut | $14,130 | $8,235 | $4,361 | $26,726 | 26.7% |
| 39 | Kansas | $14,130 | $8,235 | $4,386 | $26,751 | 26.8% |
| 40 | Massachusetts | $14,130 | $8,235 | $4,427 | $26,791 | 26.8% |
| 41 | New York | $14,130 | $8,235 | $4,443 | $26,807 | 26.8% |
| 42 | Illinois | $14,130 | $8,235 | $4,456 | $26,820 | 26.8% |
| 43 | Virginia | $14,130 | $8,235 | $4,530 | $26,894 | 26.9% |
| 44 | Delaware | $14,130 | $8,235 | $4,793 | $27,157 | 27.2% |
| 45 | Minnesota | $14,130 | $8,235 | $4,796 | $27,161 | 27.2% |
| 46 | Kentucky | $14,130 | $8,235 | $4,927 | $27,291 | 27.3% |
| 47 | Maine | $14,130 | $8,235 | $5,149 | $27,514 | 27.5% |
| 48 | Hawaii | $14,130 | $8,235 | $5,533 | $27,897 | 27.9% |
| 49 | Oregon | $14,130 | $8,235 | $6,582 | $28,946 | 28.9% |
| 50 | Maryland | $14,130 | $8,235 | $6,815 | $29,180 | 29.2% |
Single filer, standard deduction, QBI deduction, no other income, typical local tax where every resident pays one.
Frequently Asked Questions
How much tax do I pay on $100,000 of self-employment income?
Between $22,365 in Alaska and $29,180 in Maryland for a single filer in 2026. $14,130 of that is self-employment tax, which is the same everywhere.
What is the self-employment tax rate for 2026?
15.3% on 92.35% of net earnings: 12.4% Social Security up to $184,500 and 2.9% Medicare with no cap. An extra 0.9% Medicare tax applies above $200,000 for single filers and $250,000 for married couples.
Do LLC owners pay self-employment tax?
Yes. Profit from a single-member LLC or a multi-member LLC taxed as a partnership is subject to self-employment tax, just like a sole proprietorship. Electing S corporation status lets owners pay payroll tax only on a reasonable salary.
Who has to pay quarterly estimated taxes?
Anyone who expects to owe $1,000 or more in federal tax for the year after withholding. Payments for 2026 are due April 15, June 15 and September 15, 2026, and January 15, 2027.
Paycheck Calculator →
Take-home pay per paycheck after federal, state and payroll taxes.
State Income Tax Brackets →
2026 income tax brackets, standard deductions and exemptions for single and married filers.
State business tax guides →
Corporate tax, sales tax and LLC fees in all 50 states.
Estimates use 2026 federal and state rates and standard deductions, and assume no other income, itemized deductions or credits beyond those listed. Your employer's withholding may differ from your final tax bill. For informational purposes only; this is not tax advice.