Washington self-employment tax at a glance
Washington has no tax on wages or self-employment income, but it does levy a Business & Occupation (B&O) tax on gross receipts. Service businesses generally pay 1.5% of gross income above the small-business credit range, and a separate capital gains excise tax applies to large long-term gains.
- State income tax: no state income tax
- Estimated payments: Federal Form 1040-ES only
- Tax agency: Department of Revenue
- Local income taxes: None for most residents
How Washington compares: take-home pay on 1099 income
The table compares a single filer with no business expenses in Washington 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 profit | Washington state tax | Avg. state tax | Total tax | Washington take-home | No-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
- Net profit is your gross 1099 income minus deductible business expenses.
- 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.
- 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.
- Washington tax is zero because the state does not tax personal income.
- 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.