TheCalcDesk.com

Freelancer & Gig Tax Calculators (2026)

Estimate quarterly federal and state taxes as a self-employed worker or independent contractor. Select your platform for a calculator covering all 50 states, platform-specific deduction guides, and quarterly payment schedules.

5
Platforms
50 + DC
States
15.3%
SE Tax Rate
9
No-Tax States

How Gig Worker Taxes Work

Independent contractors and gig workers are responsible for paying both the employee and employer portions of Social Security and Medicare taxes — collectively called self-employment (SE) tax. The SE tax rate is 15.3% on the first $160,200 of net earnings (2023), then 2.9% above that threshold. SE tax is calculated on 92.35% of net self-employment income (after business deductions) to reflect the fact that employees only pay 7.65% of gross wages.

On top of SE tax, gig workers pay federal income tax based on their total taxable income. If you expect to owe $1,000 or more in federal tax for the year, the IRS requires quarterly estimated tax payments (Form 1040-ES), due April 15, June 16, September 15, and January 15. Missing quarterly payments results in underpayment penalties. Each calculator above generates a quarterly payment estimate based on your income and state.

Frequently Asked Questions

Do gig workers pay self-employment tax? +
Yes. All gig workers classified as independent contractors pay self-employment tax of 15.3% on net earnings (after deductions). This covers both the employee and employer portions of Social Security and Medicare.
How do I calculate quarterly estimated taxes as a freelancer? +
Estimate your annual net self-employment income, multiply by 15.3% for SE tax, then add federal income tax based on your bracket. Divide the total by 4 for each quarter. Alternatively, pay 100% of last year's total tax (110% if prior-year AGI exceeded $150,000) to avoid underpayment penalties.
What is the self-employment tax rate? +
The SE tax rate is 15.3%: 12.4% for Social Security (on the first $168,600 of net earnings) and 2.9% for Medicare (no cap). Above $200,000 in net earnings, an additional 0.9% Medicare surtax applies.
Which states have no income tax for freelancers? +
Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire (no wage/salary tax, but dividends/interest taxed), South Dakota, Tennessee, Texas, Washington, and Wyoming. Gig workers in these states pay only federal income tax and SE tax.
What business expenses can gig workers deduct? +
Common deductions include: vehicle expenses (mileage or actual), home office (simplified method: $5/sq ft up to 300 sq ft), phone (business-use %), supplies, platform fees, and health insurance premiums (if self-employed and not eligible for employer coverage).