Freelance Quarterly Tax Estimator
Quick answer: A freelancer with $100,000 of 2026 net earnings filing single would owe an estimated $27,299.55 in federal tax ($13,170.00 income tax plus $14,129.55 self-employment tax), or about $6,824.89 per quarterly payment. The estimate covers federal income tax at 2026 marginal rates plus 15.3% self-employment tax on 92.35% of net earnings. It is a planning estimate only — state taxes, credits, and the additional Medicare tax are not included.
Freelancers owe income tax plus self-employment tax, and the IRS expects it in four estimated payments. Enter your annual net freelance earnings and filing status, and this freelance quarterly tax estimator applies the 2026 federal brackets and the 15.3% SE tax to show your estimated quarterly payment.
Enter your numbers
Your results
Planning estimate only: federal taxes, 2026 brackets, standard deduction assumed. Ignores state tax, credits, AMT, and NIIT. Not tax advice.
How to use this calculator
Enter your expected annual net freelance earnings (income minus business expenses), pick your filing status, and add any tax you already paid or had withheld. Your quarterly payment updates instantly.
How it works
Taxable income = net earnings − standard deduction. Federal income tax = marginal 2026 rates applied to taxable income. Self-employment tax = 15.3% × net earnings × 92.35%. Annual total = income tax + SE tax − withheld. Quarterly payment = annual total ÷ 4.
Worked example
Single filer, $100,000 net earnings, $0 withheld: taxable income = $100,000 − $16,100 = $83,900. Income tax = $1,240 (10%) + $4,560 (12%) + $7,370 (22%) = $13,170.00. SE tax = 0.153 × $100,000 × 0.9235 = $14,129.55. Annual total = $27,299.55. Quarterly payment = $27,299.55 ÷ 4 = $6,824.89 (about $6,825).
Reference data
| Rate | Single taxable income | Married filing jointly taxable income |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 |
| 37% | Over $640,600 | Over $768,700 |
2026 standard deduction: Single $16,100; Married filing jointly $32,200; Head of household $24,150.
Source: IRS Revenue Procedure 2025-32 (2026 tax year) — irs.gov. Self-employment tax: 15.3% on 92.35% of net earnings (IRS).
Method & sources
This estimator multiplies marginal 2026 federal income-tax brackets against (net earnings − standard deduction) and adds SE tax of 15.3% × net earnings × 92.35% (12.4% Social Security + 2.9% Medicare). It assumes you take the standard deduction, applies SE tax to all net earnings as a planning estimate, and divides the annual total by four equal payments.
- Federal income-tax brackets & standard deduction (2026): IRS Revenue Procedure 2025-32
- Self-employment tax rules: IRS — Self-Employment Tax
Frequently asked questions
How is quarterly estimated tax calculated for freelancers?
Start with net freelance earnings, subtract the 2026 standard deduction for your filing status, apply the marginal federal income-tax brackets to the result, add 15.3% self-employment tax on 92.35% of net earnings, subtract any tax already withheld, and divide by 4. For example, a single filer with $100,000 of net earnings owes about $27,299.55 for the year, or $6,824.89 per quarter.
What is the self-employment tax rate for 2026?
15.3% - 12.4% for Social Security plus 2.9% for Medicare - applied to 92.35% of net earnings. The Social Security portion only applies up to the wage base; this estimator applies 15.3% to all net earnings as a planning estimate.
Why does this estimator use the standard deduction?
It assumes you claim the 2026 standard deduction ($16,100 single, $32,200 married filing jointly). If you itemize, subtract your actual itemized deductions from net earnings instead - the taxable income math is otherwise the same.
Does this include state tax?
No. This is a federal-only estimate. State and local income taxes vary widely and must be added separately.
What if I also have W-2 income with tax withheld?
Enter the amount already withheld in the withholding field. It reduces your remaining annual bill - and therefore each quarterly payment - dollar for dollar.