1099 Tax Calculator California 2026
California self-employment income is taxed at three levels: federal income tax (10-37%), self-employment tax (15.3%), and California state income tax with brackets ranging from 1% to 13.3%. The state also imposes a 1% Mental Health Services Tax on income over $1 million. Use the calculator below to estimate your total tax owed and quarterly estimated payment amounts.
Net income after business expenses
Enter your income to see your tax breakdown
How California taxes self-employment income
California has graduated income tax brackets with a top rate of 12.30%.
California has 9 graduated tax brackets (rates 1%-12.3%) plus an additional 1% Mental Health Services Tax on taxable income over $1,000,000 (same threshold for all filing statuses, NOT doubled for MFJ). California does not fully index its top bracket — verify annually. California also imposes a 1.1% State Disability Insurance (SDI) payroll tax on wage income (NOT applied to SE income). Personal exemption is structured as a credit ($149/$298) and not modeled.
Profession-specific calculators for California
Get a California-specific tax estimate with profession-specific deduction guidance:
Federal tax also applies
Regardless of state, all 1099 contractors and self-employed workers in California owe federal income tax and self-employment tax. SE tax is 15.3% on net earnings (12.4% Social Security up to $184,500 in 2026, plus 2.9% Medicare with no cap). Federal income tax follows the standard bracket structure (10-37%).
The calculator above includes federal, SE, and California state tax in one estimate, and breaks down quarterly estimated payments due April 15, June 15, September 15, 2026, and January 15, 2027.