1099 / Freelancer Tax Calculator (2026)
Estimate 2026 federal + self-employment tax for freelancers and 1099 contractors, with the 20% QBI deduction.
Inputs
How it works
Net SE = revenue − expenses. SE tax = 15.3% × 92.35% × net SE. QBI (§199A) lets many pass-through owners deduct 20% of qualified business income below phase-out. Federal tax uses 2026 brackets on (net − ½ SE − QBI − std deduction).
Frequently asked questions
Are these amounts an exact tax bill?
No. They use verified 2026 IRS/SSA figures but ignore credits, phase-outs and AMT. Use tax software or a CPA to file.
Marginal vs effective rate?
Marginal is the rate on your next dollar. Effective is total tax ÷ taxable income — always lower because earlier brackets fill first.
Standard or itemized?
Take whichever is larger. 2026 standard deduction: Single $16,100 · MFJ $32,200 · HoH $24,150 · MFS $16,100.
How is state tax handled?
Eight states impose no income tax. The rest are approximated at their top rate — see your state's brackets for a precise figure.