Self-Employment Tax Calculator — Quarterly Estimates (2026)
For freelancers and 1099 income: calculate self-employment tax, estimated federal and state income tax, and your quarterly payment amount.
Self-employment tax
Net earnings (92.35% of profit)$73,880
Social Security (12.4%)$9,161
Medicare (2.9%)$2,143
Total self-employment tax$11,304
Estimated income tax (California)
Half of SE tax deducted first$5,652
Federal income tax$7,527
State income tax$3,353
Total estimated tax
Total for the year$22,183
Each quarterly payment$5,546
Estimate only. Assumes no other W-2 wages (which would count toward the Social Security wage base), no deductions beyond the standard deduction, and splits the annual estimate into 4 equal quarterly payments — the IRS's actual due dates cover uneven periods, but equal installments is the standard simplified approach. Not tax advice; consider a tax professional for your actual filing.