State Self-Employment Tax Calculator
Federal self-employment tax at 15.3% plus the state income tax on the same 1099 earnings, in one figure.
About State Self-Employment Tax Calculator
Self-employment tax covers the employer and employee share of Social Security and Medicare that an employee never sees directly. The IRS rate is 15.3% - 12.4% Social Security plus 2.9% Medicare - applied to 92.35% of net self-employment earnings, with an extra 0.9% Medicare surcharge above $200,000 for single filers. Social Security stops at the annual wage base (176,100 for 2025, SSA contribution and benefit base). Half the SE tax is deductible against income tax, so the state component applies the state rate to net earnings minus that deductible half. The six verified flat-rate states apply their rate to this reduced base. IRS self-employment tax: https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes . SSA wage base: https://www.ssa.gov/oact/cola/cbb.html
Formulas
SE tax
SE tax = 0.9235 x net earnings x (12.4% up to the wage base + 2.9%) + 0.9% above 200,000
- 0.9235
- The employer-equivalent half is excluded from the base
- wage base
- 176,100 (SSA contribution and benefit base, 2025)
Deductible half
Deduction = SE tax / 2
State tax
State tax = (net earnings - deductible half) x state rate
Worked example
With the default values below, State Self-Employment Tax Calculator returns Total Federal + State of $11,237.91. Change any input above and every figure here is recalculated in your browser.
Inputs used
- Stateone of Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming
- Illinois
- Your state tax rateaccepts 0–60
- Net self-employment incomeminimum 0
- 60,000
Results
- Total Federal + State
- $11,237.91
- Federal SE Tax
- $8,477.73
- Deductible Half (SE Tax)
- $4,238.87
- Estimated State Tax
- $2,760.18
- State rate used
- 4.95% (verified)
- Tax year
- 2026
- Source
- https://tax.illinois.gov/research/taxrates/income.html
Step by step
- 1Values used
- 2SE tax
- 3Deductible half
- 4State tax
- 5Total Federal + State= 11,237.91
- 6Federal SE Tax= 8,477.73
- 7Deductible Half (SE Tax)= 4,238.87
- 8Estimated State Tax= 2,760.18
- 9State rate used= 4.95% (verified)
- 10Tax year= 2026
Assumptions and limits
- The result is derived only from the 3 inputs listed above. Anything not among them is not part of the calculation.
- In particular, this calculator does not take inflation, fees or charges or compounding frequency into account.
- Figures are rounded for display to 2 decimal places, so totals built from several rounded parts can differ slightly from the unrounded arithmetic.
- Approximate estimate. FICA thresholds and the wage base change annually; the state part ignores brackets, credits and local taxes.
- This is an estimate for general information and not professional financial, tax or legal advice. See the full disclaimer for the limits that apply to this kind of calculator.
How these calculators are built and tested is described on the Methodology page. If a figure looks wrong, please report it.
Approximate estimate. FICA thresholds and the wage base change annually; the state part ignores brackets, credits and local taxes.
Frequently Asked Questions
Do I owe state tax on self-employment income as well?
Yes, in every state that taxes income. Self-employment earnings are ordinary income to the state even though the state takes no part in Social Security or Medicare. States with no income tax on earnings, such as Tennessee, take nothing.
Is the Social Security wage base current?
The 176,100 used here is the 2025 base, kept unchanged from the per-state pages this calculator merges. The SSA publishes a higher base for later years, so for a current-year estimate check the SSA page linked in the explanation and enter earnings accordingly.
How do quarterly estimated payments work for self-employment tax?
The IRS requires quarterly estimated payments if you expect to owe $1,000 or more in federal tax for the year. The deadlines are April 15, June 15, September 15, and January 15 of the following year. Most states follow the same schedule. This calculator shows the annual total; divide by four for a rough quarterly estimate, but use Form 1040-ES and your state's voucher for actual payments.
Can I deduct health insurance premiums from self-employment income?
Self-employed individuals may deduct health insurance premiums for themselves, spouses, and dependents as an adjustment to income (above the line). This reduces AGI but does NOT reduce net earnings for SE tax purposes. The SE tax base remains 92.35% of net earnings from self-employment before this deduction.
Why does it say the rate is not verified for my state?
For self-employment tax, the retired per-state page carried a flat rate that either could not be matched to a current revenue department publication, or the state uses a graduated schedule that a single rate cannot represent. Rather than show a number with no provenance, the calculator asks you for the rate from your own notice or return and then uses exactly that.
How do I use my own rate for self-employment tax?
Type your self-employment tax rate into the state rate field. Anything you enter wins over the built-in rate, and the result panel then labels the rate as yours rather than verified. Clearing the field goes back to the verified rate. A rate of 0 counts as blank, so to model a state with no income tax select one that has a verified 0%.
Which tax year does the self-employment state rate belong to?
The result panel prints the tax year for the self-employment rate. Each verified rate is stored with the tax year it was published for and a link to the page it was read from, so you can check it before relying on the figure. Unverified states show neither, because there is nothing to show.