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

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, Washington 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.

Does Washington tax freelance or 1099 income?

No personal income tax. Washington freelancers owe only federal SE tax (15.3%) and federal income tax on net earnings. The Washington Capital Gains Tax (7%) applies to long-term capital gains above $262,000 (2026), which can include some freelance-asset sales but does not apply to ordinary 1099 billings.

Do Washington freelancers file a state tax return?

No state income tax return is required for individual freelancers. If you operate through a C-corp or have B&O tax obligations above the exemption threshold, you file a Washington excise tax return. Most solo freelancers do not.

Washington Self-Employment Tax Calculator