Self-Employment Tax in California
What a freelancer or 1099 contractor really owes in California, the 15.3% self-employment tax, federal income tax, and California's state income tax. Real numbers, instant, no sign-up.
What California self-employed taxes look like
Estimated 2026 total tax for a single filer, net self-employment profit, California.
| Net profit | Total tax | California state tax | Effective rate |
|---|---|---|---|
| $40,000 | $8,075 | $648 | 20.2% |
| $75,000 | $18,088 | $2,593 | 24.1% |
| $120,000 | $34,860 | $6,399 | 29.1% |
Tell us about your year
Enter your self-employment income to see your estimated federal + state tax, self-employment tax, and quarterly payments, instantly.
California self-employment tax, in plain terms
Self-employment tax, 15.3% of your net earnings for Social Security and Medicare, is federal and the same in every state. What differs in California is the income-tax layer. California taxes your self-employment profit at its own rates on top of federal income tax, so your all-in effective rate runs a few points higher than in a no-income-tax state. The calculator above already applies California's brackets, so the number you see is the real one.
Frequently asked
Does California have a state income tax for the self-employed?
Yes. On top of federal income tax and the 15.3% self-employment tax, California taxes your self-employment income at its state rates. On a $100,000 self-employed income, California's income tax works out to roughly 4.7% of income in this estimate.
How much self-employment tax will I owe in California?
Self-employment tax itself is the same everywhere, 15.3% of 92.35% of your net profit, for Social Security and Medicare. What changes by state is the income-tax layer on top. Use the calculator above with your own numbers; it already applies California's brackets.
Do I pay quarterly estimated taxes in California?
If you expect to owe $1,000 or more in federal tax, the IRS wants quarterly estimated payments (mid-April, June, September, and January). California generally has its own quarterly estimates too when you owe state tax. The calculator shows your next federal quarterly amount.