How much self-employment tax will I owe in Massachusetts?

Self-employment tax is federal, not state, the rate is 15.3% (12.4% Social Security + 2.9% Medicare) on 92.35% of your net self-employment income. On top of that you'll owe federal income tax and, if applicable, Massachusetts state income tax. Enter your net income above to see the full breakdown.

Do I have to pay quarterly estimated taxes?

If you expect to owe $1,000 or more in federal tax for the year, yes, the IRS wants estimated payments on April 15, June 15, September 15, and January 15. Many states with income tax require the same. Missing a quarter triggers an underpayment penalty even if you pay in full by April.

Can I deduct half of my self-employment tax?

Yes. The employer-equivalent half of your SE tax (7.65% of the SE base) is deductible from your adjusted gross income. This calculator applies that deduction automatically before computing federal and state income tax.

Is this calculator accurate enough for filing?

It is an estimate, good for quarterly planning, pricing your rates, and setting aside tax reserves. For your actual return, use tax software or a CPA; individual credits, deductions, and multi-state work can shift the final number materially.

What is the Massachusetts state income tax rate for freelancers?

Massachusetts uses a flat 5% personal income tax rate for all filers, including 1099 freelancers. Income above $1,083,150 (2026) is subject to an additional 4% surtax, for an effective top rate of 9%.

Do Massachusetts freelancers pay city income tax?

No. Massachusetts is one of the few states with a state income tax but no local income tax. Freelancers in Boston, Cambridge, Worcester, and other MA cities only pay federal + MA state tax.

Massachusetts Self-Employment Tax Calculator