California 1099 Tax Calculator
Federal self-employment tax, federal income tax and California state income tax in one place, using 2026 rates. Enter your 1099 income and expenses.
- You keep $53,069
- SE tax $9,891
- Federal $4,452
- CA $2,588
| Self-employment tax | $9,891 |
| Federal income taxAfter QBI deduction $9,791 | $4,452 |
| California income taxOn AGI $65,055 · top rate 8% | $2,588 |
| Total | $16,931 |
California income tax rates for 2026
| Taxable income over | Rate (single) |
|---|---|
| $0 | 1% |
| $11,079 | 2% |
| $26,264 | 4% |
| $41,452 | 6% |
| $57,542 | 8% |
| $72,724 | 9.3% |
| $371,479 | 10.3% |
| $445,771 | 11.3% |
| $742,953 | 12.3% |
| $1,000,000 | 13.3% |
Source: Tax Foundation, Facts & Figures 2026, Table 11 (rates as of April 28, 2026). Bracket widths double for joint filers, which the calculator applies. The calculator applies these rates to federal AGI, a close approximation since each state has its own deductions and credits.California brackets shown are the 2025 schedule, the latest published; the top rate includes the 1% mental health services tax above $1 million.
How 1099 income is taxed in California
Every self-employed person in the US pays the same federal self-employment tax: 15.3% on 92.35% of net profit, covering Social Security and Medicare (see the self-employment tax calculator). Federal income tax then applies after the standard deduction, half of SE tax and the 20% QBI deduction. California then taxes your profit as part of your state income, which is why California freelancers should set aside a bit more than the federal figure.
Pay the IRS quarterly with the quarterly estimated tax calculator, and make California estimated payments on its own schedule.
Questions freelancers ask
How much tax do self-employed people pay in California?
Federal self-employment tax and income tax, plus California income tax at rates from 1% to 13.3%. On $70,000 of net profit (single, 2026) the estimate is about $14,342 federal plus $2,588 to California, 24.2% of profit in total.
Does California have its own self-employment tax?
No state charges a separate self-employment tax; the 15.3% Social Security and Medicare tax is federal only. California taxes freelance profit as ordinary income on the state return. California brackets shown are the 2025 schedule, the latest published; the top rate includes the 1% mental health services tax above $1 million.
Do I need to make California estimated tax payments?
Most states, including California, expect quarterly estimated payments from self-employed people whose withholding won't cover the year's state tax, generally on or near the federal due dates. Check the California revenue department for the exact threshold and vouchers.
How much should a California freelancer set aside for taxes?
With the example above, about 21% of every client payment. Your figure depends on income, expenses and filing status; the calculator on this page works it out.