California taxes self-employment income through its state income tax. This calculator adds the California brackets on top of federal self-employment and income tax so you see one number to hold back from every payment.
Single-filer brackets applied by the calculator (doubled for married filing jointly). Source: Tax Foundation 2026 state rate survey with 2026 legislative updates.
| Taxable income (single) | Rate |
|---|---|
| $0 | 1.00% |
| over $11,079 | 2.00% |
| over $26,264 | 4.00% |
| over $41,452 | 6.00% |
| over $57,542 | 8.00% |
| over $72,724 | 9.30% |
| over $371,479 | 10.30% |
| over $445,771 | 11.30% |
| over $742,953 | 12.30% |
| over $1,000,000 | 13.30% |
For a single filer in California with $72,000 of 1099 income and $9,000 of expenses and no other income, the calculator estimates a set-aside rate of 19.2%: $8,902 of self-employment tax, $3,827 of federal income tax, and $1,082 of California income tax.
Federal estimated payments are due April 15, June 15 and September 15, 2026, and January 15, 2027, if you expect to owe $1,000 or more after withholding. California has its own estimated tax schedule and safe-harbor rules; the state share in the tracker is a quarter of the projected annual state tax.
Track it all year with the 2026 Set-Aside Tracker, which includes every state.