How much tax on 1099 income
Federal tax on common freelance and contractor incomes in 2026. Pick an amount for the full breakdown and a calculator for your expenses and state.
| 1099 profit | SE tax | Income tax (single) | Total (single) | Set aside | Total (joint) |
|---|---|---|---|---|---|
| $20,000 | $2,826 | $199 | $3,025 | 15% | $2,826 |
| $25,000 | $3,532 | $571 | $4,103 | 16% | $3,532 |
| $30,000 | $4,239 | $942 | $5,181 | 17% | $4,239 |
| $40,000 | $5,652 | $1,775 | $7,427 | 19% | $6,050 |
| $50,000 | $7,065 | $2,667 | $9,732 | 19% | $8,206 |
| $60,000 | $8,478 | $3,559 | $12,037 | 20% | $10,363 |
| $70,000 | $9,891 | $4,452 | $14,342 | 20% | $12,549 |
| $75,000 | $10,597 | $4,898 | $15,495 | 21% | $13,701 |
| $80,000 | $11,304 | $5,344 | $16,647 | 21% | $14,854 |
| $90,000 | $12,717 | $6,599 | $19,316 | 21% | $17,159 |
| $100,000 | $14,130 | $8,235 | $22,365 | 22% | $19,464 |
| $120,000 | $16,955 | $11,506 | $28,462 | 24% | $24,074 |
| $150,000 | $21,194 | $16,413 | $37,608 | 25% | $30,990 |
| $200,000 | $28,234 | $25,196 | $53,431 | 27% | $44,706 |
| $250,000 | $29,851 | $36,509 | $66,360 | 27% | $54,728 |
| $300,000 | $31,606 | $60,519 | $92,125 | 31% | $64,992 |
2026 federal figures: no expenses, no other income, standard deduction, full QBI deduction, no state tax. Joint assumes a spouse with no income. Sources: IRS Rev. Proc. 2025-32, SSA 2026 wage base.