1099 Tax Calculator
Calculate your total tax as a freelancer or independent contractor. See your self-employment tax, federal income tax, quarterly estimated payments, and what percentage to set aside from each payment.
Set Aside from Each Payment
22.6%
Quarterly Estimated Payment: $5,642
| Item | Amount |
|---|---|
| Gross 1099 Income | $100,000 |
| Business Expenses | -$10,000 |
| Net Profit | $90,000 |
| Self-Employment Tax (15.3%) | $12,717 |
| Social Security (12.4%) | $10,306 |
| Medicare (2.9%) | $2,410 |
| Federal Income Tax | $9,850 |
| Total Tax | $22,567 |
| Half of SE Tax | -$6,358 |
| Adjusted Gross Income | $83,642 |
Your 25.1% effective rate is above the national median of 15.6% for incomes $100k–$150k.
Based on IRS Statistics of Income data. Individual results vary.
Total Tax
$22,567Quarterly Payment
$5,642Effective Rate
25.1%Set Aside
22.6%Home Office
Simplified method: $5/sq ft up to 300 sq ft ($1,500 max)
Vehicle/Mileage
2025: $0.70/mile for business use
Equipment & Software
Computers, tools, and software subscriptions
Internet & Phone
Business percentage of phone and internet bills
Professional Development
Courses, books, conferences related to your work
Business Insurance
Liability, E&O, or professional insurance premiums
This calculator estimates federal self-employment tax and income tax on 1099 income. State taxes are not included. Consult a tax professional for your specific situation.
Sources
Editorial standards
How this page is maintained
USTax Tools updates calculator assumptions and page copy against official source material. We publish for general educational use, not individualized tax advice.
Last reviewed
March 2026
Coverage
2024 and 2025 1099 income tax planning
Primary sources
IRS self-employment, Schedule C, and estimated tax guidance
Related insights
Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.
Frequently Asked Questions
How much tax do I pay on 1099 income?
As a 1099 worker, you pay 15.3% self-employment tax (12.4% Social Security + 2.9% Medicare) on 92.35% of your net earnings, plus federal income tax on your adjusted gross income. Most freelancers should set aside 25-30% of their gross income for taxes.
What is self-employment tax?
Self-employment tax is the freelancer's equivalent of FICA taxes (Social Security and Medicare). When you're employed, your employer pays half of these taxes. As a 1099 worker, you pay both halves — 15.3% total. However, you can deduct half of your SE tax as an above-the-line deduction on your income tax return.
When are quarterly estimated tax payments due?
Quarterly payments are due April 15, June 15, September 15, and January 15 of the following year. You may owe a penalty if you don't pay at least 90% of your current year's tax or 100% of last year's tax through estimated payments and withholding.
What can freelancers deduct?
Common deductions include home office expenses, vehicle mileage for business travel, equipment and software, internet and phone bills, professional development, business insurance, marketing costs, and professional services (accounting, legal). You can also deduct self-employed health insurance premiums and retirement contributions (SEP IRA, Solo 401k).
Your 1099 tax also depends on where you live.
State taxes can significantly change your total liability. See how it varies.