1099 Tax Calculator 2026: Income and Self-Employment Tax

$12,037federal tax on $60,000 of profit — 20.1% of it

Net profit	$75,000 − $15,000 of expenses	$60,000
Self-employment tax, 15.3%	on $55,410 of net earnings (92.35% of profit)	$8,478
Adjusted gross income	$60,000 − $4,239, half the self-employment tax	$55,761
Standard deduction	for your filing status	−$16,100
Qualified business income deduction	20% of $55,761, at most 20% of $39,661	−$7,932
Taxable income	what the brackets apply to	$31,729
10% bracket	on the first $12,400	$1,240
12% bracket	on the next $19,329	$2,319
Income tax	the brackets added	$3,559
Federal tax for the year	self-employment tax + income tax	$12,037

Your top bracket is 12%, and only the income inside it is taxed at that rate. The brackets are the same ones W-2 income is taxed on.
Nobody withholds from 1099 income. If you expect to owe $1,000 or more when you file, the quarterly estimated tax calculator shows how much to pay by each date.
Federal tax only, on the standard deduction. It leaves out state tax, credits, other income and other deductions; a retirement contribution, for one, would lower the income tax.

This calculator runs in your browser, so it needs JavaScript. The figures it uses are listed under “Official sources” below, and the arithmetic is written out in the linked article.

Nothing you type is sent anywhere. The calculation runs on your device and the page has no form action.

The figures this uses

Figure	2026	Source
Self-employment tax rate	15.3% — 12.4% Social Security plus 2.9% Medicare, applied to 92.35% of net profit	irs.gov
Social Security wage base	$184,500 for 2026. Only Social Security has a wage base; Medicare has none	irs.gov
Additional Medicare Tax	0.9% above $250,000 married filing jointly · $125,000 married filing separately · $200,000 single, head of household and qualifying surviving spouse. No employer match	irs.gov
Standard deduction	$32,200 married filing jointly · $24,150 head of household · $16,100 unmarried · $16,100 married filing separately	irs.gov
Income tax brackets, single	10% up to $12,400 · 12% over $12,400 · 22% over $50,400 · 24% over $105,700 · 32% over $201,775 · 35% over $256,225 · 37% over $640,600	irs.gov
Income tax brackets, married filing jointly	10% up to $24,800 · 12% over $24,800 · 22% over $100,800 · 24% over $211,400 · 32% over $403,550 · 35% over $512,450 · 37% over $768,700	irs.gov
Income tax brackets, head of household	10% up to $17,700 · 12% over $17,700 · 22% over $67,450 · 24% over $105,700 · 32% over $201,750 · 35% over $256,200 · 37% over $640,600	irs.gov
Income tax brackets, married filing separately	10% up to $12,400 · 12% over $12,400 · 22% over $50,400 · 24% over $105,700 · 32% over $201,775 · 35% over $256,225 · 37% over $384,350	irs.gov
QBI threshold and phase-in range	$403,500 / $553,500 married filing jointly · $201,775 / $276,775 married filing separately · $201,750 / $276,750 all other returns	irs.gov
QBI minimum deduction	$400 from 2026 where qualified business income from an active trade or business is at least $1,000	irs.gov

How the calculation works

The calculator follows the order of the return, and every step appears in the result so you can check it against your own forms.

Net profit. Your 1099 income less your business expenses: the figure on Schedule C line 31. Include income no 1099 reported; the tax does not depend on whether a form was issued.
Self-employment tax. 15.3% on 92.35% of the profit: 12.4% for Social Security, up to the $184,500 wage base less any W-2 wages of your own, and 2.9% for Medicare on all of it. Under $400 of net earnings there is none. Above $200,000 of earnings for a single filer ($250,000 on a joint return, $125,000 married filing separately) the 0.9% Additional Medicare Tax is added. The self-employment tax calculator shows this step on its own.
Adjusted gross income. Profit plus any wages, less half of the self-employment tax, which is deducted on Schedule 1.
Standard deduction. For 2026: $16,100 single or married filing separately, $32,200 married filing jointly, $24,150 head of household.
Qualified business income deduction. 20% of the profit less the deductible half of the self-employment tax, because the Form 8995 instructions count that deduction against the business. It cannot be more than 20% of taxable income before it. New for 2026, it is at least $400 where qualified business income is $1,000 or more.
Income tax. The 2026 brackets for your filing status, applied slice by slice: 10% on the first band, 12% on the next, and so on up. A spouse's wages count here on a joint return, though not against your Social Security base.
The total. Self-employment tax plus income tax. With wages entered, the result also works out the tax on the wages alone and shows the difference: what the 1099 income adds.

The example it opens with

$75,000 of 1099 income and $15,000 of expenses, single, nothing else: $60,000 of profit, $8,478 of self-employment tax and $3,559 of income tax, $12,037 in all. It is the return self-employed tax brackets works through to the cent, and how much tax on 1099 income explains why the answer sits nearer 20% than the 25 to 30% so often quoted.

What it leaves out

A business with staff or property, at higher incomes. Above $201,750 of taxable income ($403,500 joint) the QBI deduction starts to shrink. The calculator assumes no employees and no business property, where it falls to nothing at $276,750 ($553,500 joint). A business that pays wages or owns property can keep more of it; the QBI deduction calculator handles those limits.
Retirement contributions. A SEP or solo 401(k) contribution lowers income tax, though not self-employment tax. The retirement contribution calculator finds the most you can put in.
Itemized deductions, credits and other income. It uses the standard deduction and the income you enter, nothing else.
A loss. Expenses above income count here as zero profit, although a real loss can reduce your other income.
What is already paid. Tax withheld from wages and estimated payments made during the year reduce what is still owed, not the tax itself.

Paying it

Nobody withholds from 1099 income, so the tax reaches the IRS through estimated payments, generally required once you expect to owe $1,000 or more. The quarterly estimated tax calculator turns the year's tax into four payments and the safe harbour that protects them, and the deadlines page has the dates.

Common questions

How much tax do I pay on 1099 income?

Two federal taxes: self-employment tax of 15.3% on 92.35% of your profit, and income tax at the ordinary 2026 brackets on what is left after your deductions. For a single filer with $60,000 of profit and no other income, the two come to $12,037, about 20% of the profit.

Why is my total lower than my bracket plus 15.3%?

Because three things come off before the brackets apply: half of the self-employment tax, the standard deduction and the qualified business income deduction. And each rate applies only to the income inside its own bracket, never to the whole.

Should I set aside 25% or 30%?

A flat percentage is a guess, too high for some people and too low for others, especially where a spouse's wages or a second job share the return. Run your own figures here, then turn the total into four payments with the quarterly estimated tax calculator.

I also have a W-2 job. What does the 1099 income add?

Enter your wages and the calculator works out the tax on the wages alone, then shows the difference. That difference is what the 1099 income adds to your tax for the year, and it is the amount to set aside from it.

Does it include state tax?

No. It covers federal income tax and self-employment tax only. State income tax, where your state has one, is separate.

This calculator is for educational purposes only and does not constitute tax, legal, or financial advice. It covers United States federal tax and simplifies in the ways noted beside each result. Consult a qualified tax professional about your situation.