Tools · Self-Employment Tax
California 1099 Tax Calculator (2026)
Estimate what you owe on 1099 or self-employment income in California for 2026. Enter your income and business expenses to see your self-employment tax, federal income tax, California state income tax, and a rough quarterly payment.
California self-employment tax calculator
- Net profit (income − expenses)
- $60,000
- Self-employment tax (15.3%)
- −$8,478
- Federal income tax
- −$4,511
- California income tax
- −$1,835
- Total estimated tax
- $14,824
California taxes self-employment profit as ordinary income. California has nine graduated brackets from 1% to 12.3%, plus a 1% Mental Health Services Tax over $1 million (a 13.3% top rate). Capital gains are taxed as ordinary income.
Note on 2026 figures: California rates are fixed for 2026, but the Franchise Tax Board finalizes inflation-indexed bracket dollar amounts and the standard deduction late in the year. Bracket thresholds and the standard deduction shown are the latest official (2025) figures and will be updated when the FTB posts 2026 amounts.
Federal: IRS Revenue Procedure 2025-32 (IR-2025-103) · Social Security Administration. State: California Franchise Tax Board.
Estimate for 2026. Self-employment tax is 15.3% on 92.35% of net profit (Social Security capped at the annual wage base); half of it is deducted before federal income tax. Excludes the qualified business income deduction, retirement contributions, health-insurance deduction, credits, and local taxes. This is a planning estimate for general information, not tax advice — consult a tax professional before making quarterly payments.
How 1099 tax works in California
Self-employed people pay self-employment tax — 15.3% (Social Security + Medicare) on 92.35% of net profit, with the Social Security portion capped at the annual wage base. Half of that SE tax is deductible before your federal income tax is figured on the rest. California then taxes your profit as ordinary income. California has nine graduated brackets from 1% to 12.3%, plus a 1% Mental Health Services Tax over $1 million (a 13.3% top rate). Capital gains are taxed as ordinary income.
Because no employer withholds for you, the IRS expects quarterly estimated payments. The calculator divides the annual total by four as a starting point — your actual quarters can vary with income timing and credits.
This is a planning estimate, not your final return. It excludes the qualified business income deduction, retirement and health-insurance deductions, and credits. It is general information, not tax advice — consult a tax professional before making quarterly payments. Federal figures: IRS Revenue Procedure 2025-32 (IR-2025-103) · Social Security Administration.
1099 tax calculators for other states
Same 2026 engine, each with its own state rules.