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Texas 1099 Self-Employment Tax Calculator (2026 Rates)

Texas has no state income tax, but freelancers still owe 15.3% self-employment tax and federal income tax. Estimate your 2026 take-home pay and quarterly payments as a Texas independent contractor.

Data as of November 2026

Income period
$
$

Deductible costs: software, equipment, home office, mileage, health insurance.

Filing status

Estimated take-home pay /yr

$70,684

$5,890 per month after all taxes

Self-employment tax

$12,717

15.3% on 92.35% of profit

Federal income tax

$6,599

22% marginal bracket

TX state tax

$0

No state income tax

Effective tax rate

21.5%

$19,316 total tax
Where your 2026 gross income goes
Take-home pay: $70,684Self-employment tax: $12,717Federal income tax: $6,599Business expenses: $10,000
  • Take-home pay$70,68471%
  • Self-employment tax$12,71713%
  • Federal income tax$6,5997%
  • Texas tax$00%
  • Business expenses$10,00010%

Quarterly estimated payments (2026 tax year)

Due dateFederal (IRS)TXTotal
Q1April 15, 2026$4,829$0$4,829
Q2June 15, 2026$4,829$0$4,829
Q3September 15, 2026$4,829$0$4,829
Q4January 15, 2027$4,829$0$4,829
Show calculation details
Net business profit
$90,000
Deductible half of SE tax
−$6,358
QBI deduction (Sec. 199A)
−$13,508
Federal taxable income
$54,033
Texas taxable income
$0

Estimates only. Local and city income taxes are not included.

Texas self-employment tax at a glance

Texas levies no personal income tax, so a sole proprietor's tax bill is limited to federal income tax and self-employment tax. Businesses that form an LLC or corporation may still owe the Texas franchise (margin) tax, but most small entities fall below the no-tax-due revenue threshold.

  • State income tax: no state income tax
  • Estimated payments: Federal Form 1040-ES only
  • Tax agency: Texas Comptroller of Public Accounts
  • Local income taxes: None for most residents

How Texas compares: take-home pay on 1099 income

The table compares a single filer with no business expenses in Texas with the average state income tax across the15 states we cover and with a state that has no income tax. Every column includes self-employment tax and federal income tax.

Net profitTexas state taxAvg. state taxTotal taxTexas take-homeNo-income-tax state
$50,000$0$1,158$9,732 (19.5%)$40,268$40,268
$75,000$0$2,012$15,495 (20.7%)$59,505$59,505
$100,000$0$2,912$22,365 (22.4%)$77,635$77,635
$150,000$0$4,749$37,608 (25.1%)$112,392$112,392
$250,000$0$8,541$66,954 (26.8%)$183,046$183,046

How this calculator works

  1. Net profit is your gross 1099 income minus deductible business expenses.
  2. Self-employment tax is 15.3% (12.4% Social Security up to the $184,500 wage base, plus 2.9% Medicare) on 92.35% of net profit.
  3. Federal income tax applies the 2026 brackets after subtracting half of your SE tax, the standard deduction and the 20% qualified business income (QBI) deduction.
  4. Texas tax is zero because the state does not tax personal income.
  5. Quarterly payments divide the annual federal amount evenly.

Not included: credits, itemized deductions, retirement contributions (SEP-IRA, Solo 401(k)), self-employed health insurance deduction and local taxes. Each of these usually lowers the bill, so treat the result as a conservative upper estimate.

Frequently asked questions

How much should I set aside for 1099 taxes in Texas?

A Texas freelancer filing single with $100,000 of net profit owes roughly $22,365 in combined self-employment, federal and state income tax for 2026, an effective rate of about 22.4%. A practical rule of thumb is to move 25% of every client payment into a separate tax savings account, then fine-tune once you know your real deductible expenses.

What is the Texas income tax rate for self-employed people?

Texas has no state income tax. Self-employed people pay the same state rates as employees on their net business income; there is no separate state self-employment tax. On $100,000 of net profit, the Texas portion comes to about $0.

When are Texas quarterly estimated tax payments due?

Federal estimated payments for the 2026 tax year are due April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. Texas has no state income tax, so you only need to make the four federal payments.

Do Texas freelancers pay self-employment tax on top of income tax?

Yes. Self-employment tax (15.3% for Social Security and Medicare, applied to 92.35% of net earnings) is a federal tax, so every 1099 earner pays it regardless of state. On $100,000 of net profit it is about $14,130. Half of it is deductible when calculating federal income tax, and the Social Security portion stops at the $184,500 wage base.

Do Texas freelancers pay the Texas franchise tax?

Sole proprietors and general partnerships owned by individuals are not subject to the franchise tax. LLCs and corporations are, but entities with annualized revenue below the no-tax-due threshold (over $2 million) owe nothing, although they may still need to file an information report.