Set aside each quarter
$2,548
A quarter of the federal total. Your state may add to it.
Free 1099 tax calculator
1099 and self-employment tax calculator for 2026
Enter your 1099 income and business expenses to estimate self-employment tax, federal income tax, and what to set aside each quarter. No sign-up, and nothing you type is saved.
Interactive estimator
1099 and Self-Employment Tax Calculator
Rates and the 2026 Social Security wage base come from the IRS. Mileage rates are published in the Internal Revenue Bulletin.
Net profit: $52,000. Total federal tax: $10,193, about 20% of profit.
Self-employment tax
$7,347
Social Security and Medicare. It's the same for any filing status.
Federal income tax
$2,846
For a single filer with no other income, after the standard deduction.
Before you rely on it
This is a federal estimate for a single filer with no other income. A spouse's income, a W-2 job, or credits would change it.
It stops at $200,000 of net profit, where other limits begin to matter. Talk to a tax professional above that.
State income tax isn't included. It's a planning estimate, not tax advice, and it doesn't file anything.
How self-employment tax is figured
When you work for yourself you pay both halves of Social Security and Medicare. The IRS starts with your net profit, multiplies it by 92.35%, and charges 15.3% on the result. Once your net earnings pass the wage base, only the 2.9% Medicare part continues.
You owe self-employment tax if your net earnings are $400 or more. You can then deduct half of it when you work out your income tax, which the calculator does for you.
Worked examples at four profit levels
These use the same math as the calculator, for a single filer with no other income.
| Net profit | Self-employment tax | Income tax | Total federal tax | Share of profit |
|---|---|---|---|---|
| $20,000 | $2,826 | $199 | $3,025 | 15% |
| $40,000 | $5,652 | $1,775 | $7,427 | 19% |
| $75,000 | $10,597 | $4,898 | $15,495 | 21% |
| $120,000 | $16,955 | $11,506 | $28,462 | 24% |
What lowers the number
Business expenses reduce both self-employment tax and income tax, which is why good records matter so much. Common ones are mileage, supplies, software, a phone, and a home office you use only for work.
The qualified business income deduction lowers income tax but not self-employment tax. Retirement contributions and self-employed health insurance can lower income tax too, but this calculator doesn't include them.
When the 2026 payments are due
No app withholds tax from your payouts, so if you expect to owe enough you pay the IRS four times a year. The periods aren't equal.
| Income earned | Payment due |
|---|---|
| January 1 to March 31 | April 15, 2026 |
| April 1 to May 31 | June 15, 2026 |
| June 1 to August 31 | September 15, 2026 |
| September 1 to December 31 | January 15, 2027 |
You can skip the January 15, 2027 payment if you file your 2026 return by January 31, 2027 and pay the rest of what you owe with it.
What this tool uses
Self-employment tax is 15.3% of 92.35% of your net profit: 12.4% for Social Security and 2.9% for Medicare.
For 2026, the Social Security part stops at $184,500 of net earnings.
Income tax uses 2026 single-filer brackets, the standard deduction, and the qualified business income deduction.
Best for
Freelancers, contractors, and consultants paid on Form 1099.
People starting a side business who've never paid self-employment tax.
Anyone checking whether their quarterly payments are on track.
How to use the estimate
Enter your income
Include everything you were paid for self-employed work, whether or not a client sent a 1099.
Subtract your expenses
Enter business costs you can document. Tax is figured on profit, not on what you collect.
Plan your payments
Use the quarterly figure to set money aside, and rerun it when your income changes.
Why Cadus helps after the calculator
Estimates are useful, but records win tax season
A calculator can only work with the numbers you give it. Cadus keeps income, receipts, mileage, and expenses in one place, with Schedule C categories and a running quarterly estimate.
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Related guides
Learn
Self-Employment Tax
The self-employment tax rate is 15.3%. See who pays, how the 2026 wage base works, the deduction for half the tax, and a worked example.
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