1099 Self-Employed Tax Calculators
What a contractor actually keeps in each of the 51 US jurisdictions for tax year 2026 — self-employment tax, the Section 199A deduction, state tax — and the contract rate that matches a salary.
The 15.3% headline overstates the damage. Self-employment
tax really is about double an employee's FICA, but half of it is deducted before income tax and
the Section 199A deduction removes another 20% of business income. On $100,000 the net
difference against a salary ranges from -$412 in California to
$1,545 in Wyoming — and in California contracting costs less tax, not more.
Every state, ranked
| State | Keep as 1099 | Keep as W-2 | Tax difference | Break-even rate |
|---|---|---|---|---|
| California | $73,222 | $72,810 | −$412 | $99,322 |
| Colorado | $74,931 | $75,048 | +$118 | $100,177 |
| Washington | $77,635 | $77,793 | +$157 | $100,226 |
| Rhode Island | $74,767 | $74,932 | +$165 | $100,249 |
| South Carolina | $74,603 | $74,802 | +$199 | $100,305 |
| Oregon | $71,054 | $71,282 | +$228 | $100,369 |
| New Jersey | $73,905 | $74,409 | +$503 | $100,791 |
| Maine | $73,040 | $73,580 | +$539 | $100,858 |
| Hawaii | $72,103 | $72,720 | +$618 | $100,989 |
| Connecticut | $73,274 | $73,930 | +$656 | $101,019 |
| New York | $73,193 | $73,908 | +$716 | $101,118 |
| Massachusetts | $73,209 | $73,940 | +$731 | $101,127 |
| District of Columbia | $72,704 | $73,649 | +$944 | $101,532 |
| Vermont | $73,962 | $74,930 | +$968 | $101,528 |
| Minnesota | $72,839 | $73,903 | +$1,064 | $101,684 |
| Delaware | $73,004 | $74,083 | +$1,078 | $101,701 |
| North Dakota | $77,382 | $78,489 | +$1,107 | $101,627 |
| Wisconsin | $73,589 | $74,714 | +$1,125 | $101,758 |
| Virginia | $73,106 | $74,244 | +$1,138 | $101,774 |
| Montana | $73,746 | $74,891 | +$1,145 | $101,782 |
| Kansas | $73,249 | $74,400 | +$1,150 | $101,788 |
| Idaho | $73,563 | $74,733 | +$1,170 | $101,812 |
| Georgia | $73,597 | $74,789 | +$1,192 | $101,837 |
| Illinois | $73,180 | $74,375 | +$1,195 | $101,841 |
| New Mexico | $74,413 | $75,611 | +$1,198 | $101,845 |
| West Virginia | $74,091 | $75,295 | +$1,204 | $101,851 |
| Maryland | $73,585 | $74,794 | +$1,209 | $101,857 |
| Missouri | $74,440 | $75,652 | +$1,213 | $101,861 |
| Nebraska | $74,286 | $75,510 | +$1,223 | $101,873 |
| Oklahoma | $73,999 | $75,226 | +$1,227 | $101,878 |
| Utah | $73,453 | $74,680 | +$1,227 | $101,878 |
| Michigan | $73,936 | $75,181 | +$1,244 | $101,898 |
| Pennsylvania | $74,782 | $76,040 | +$1,258 | $101,887 |
| Mississippi | $74,650 | $75,912 | +$1,262 | $101,918 |
| North Carolina | $74,436 | $75,699 | +$1,263 | $101,919 |
| Arkansas | $74,224 | $75,493 | +$1,269 | $101,926 |
| Alaska | $77,635 | $78,909 | +$1,274 | $101,832 |
| Iowa | $74,716 | $75,992 | +$1,276 | $101,934 |
| Kentucky | $74,500 | $75,798 | +$1,297 | $101,958 |
| Louisiana | $75,234 | $76,566 | +$1,333 | $101,997 |
| Indiana | $74,923 | $76,260 | +$1,336 | $102,001 |
| Ohio | $75,862 | $77,212 | +$1,350 | $102,017 |
| Arizona | $75,715 | $77,083 | +$1,368 | $102,036 |
| Alabama | $73,665 | $75,104 | +$1,438 | $102,189 |
| Florida | $77,635 | $79,180 | +$1,545 | $102,222 |
| Nevada | $77,635 | $79,180 | +$1,545 | $102,222 |
| New Hampshire | $77,635 | $79,180 | +$1,545 | $102,222 |
| South Dakota | $77,635 | $79,180 | +$1,545 | $102,222 |
| Tennessee | $77,635 | $79,180 | +$1,545 | $102,222 |
| Texas | $77,635 | $79,180 | +$1,545 | $102,222 |
| Wyoming | $77,635 | $79,180 | +$1,545 | $102,222 |
$100,000 of net business profit, filing single, no retirement contribution. A negative difference means contracting costs less tax than employment.
Frequently asked questions
How much more tax do I pay as a 1099 contractor?
Less than the 15.3% headline implies. Across the 51 jurisdictions here, on $100,000 of net profit the difference against the same money as a salary runs from -$412 in California to $1,545 in Wyoming. Self-employment tax is genuinely about double an employee's FICA, but deducting half of it and taking the Section 199A deduction recovers most of the gap.
Is there anywhere a contractor pays less tax than an employee?
Yes — California is the one. It happens where the state charges employees a payroll tax that a sole proprietor is outside of. California's State Disability Insurance is the clearest case: 1.3% with no wage ceiling since 2024, which an employee pays on every dollar and a contractor does not. That is enough to reverse the federal difference entirely.
What contract rate matches my salary?
Between $99,322 and $102,222 for a $100,000 salary, depending on the state. That covers tax only — it does not price health insurance, paid leave, an employer retirement match, or the unpaid weeks between contracts. Those are usually worth more than the tax difference, so treat the break-even as a floor.
How is self-employment tax calculated?
You pay 15.30% — both halves of Social Security and Medicare — on 92.35% of net profit. The 7.65% removed stands in for the employer share being deductible. The Social Security portion stops once earnings reach $184,500; Medicare never stops, and an extra 0.9% applies above $200,000.
Does the QBI deduction still exist?
Yes, and it is now permanent. Section 199A was due to expire after 2025; the legislation enacted in July 2025 made it permanent, widened the phase-in range, and added a $400 minimum deduction from 2026 for anyone with at least $1,000 of qualified business income. It phases out above $201,750 of taxable income filing single, $403,500 filing jointly.
IRC 1401-1402 and Schedule SE; SSA 2026 contribution and benefit base; Rev. Proc. 2025-32. One Big Beautiful Bill Act, enacted 4 July 2025 — Section 199A made permanent, phase-in range widened, and a minimum deduction added under 199A(i) for tax years beginning after 2025.
An estimate for a sole proprietor filing Schedule C, not tax advice. It assumes no employees, no qualified property, and no income other than what you enter. Quarterly estimated payments, state and local business taxes, and the choice to elect S-corporation treatment can all change the answer materially. Talk to a CPA before making a decision on these numbers.
Data on this page last verified .