Self-Employment Tax Calculators for 11 US Cities

Freelancers pay 15.3% self-employment tax everywhere, plus federal and state income tax that depend on the city.

Last updated: 10/18/2026 · Written by Sadaf Azeem

Self-employment tax is a federal tax — 15.3% on 92.35% of net earnings, up to the Social Security wage base — so it is the same in all 11 cities. The difference comes from state income tax on the profit and from local business taxes that some cities apply to freelancers.

How self-employment tax calculators compare across the 11 cities

CityTax on $80,000 of profitWhat is different there
New York City$24,695NYC has a large freelance workforce, and the Freelance Isn't Free Act gives independent workers the right to a written contract and timely payment.
San Francisco$21,557Self-employed San Franciscans pay California income tax on profit but not SDI, unless they elect coverage.
Los Angeles$21,557Los Angeles has a large self-employed creative workforce.
Houston$18,830Houston freelancers owe no state income tax on their profit, so federal income tax and self-employment tax are the whole bill.
Dallas$18,830Dallas freelancers pay no state income tax on profit.
Chicago$22,366Chicago freelancers pay the flat 4.95% Illinois tax on profit with no city income tax, which makes the state share simple to estimate.
Miami$18,830Miami freelancers owe no state income tax on profit.
Atlanta$21,792Atlanta freelancers pay Georgia's flat 4.99% on profit.
Boston$22,328Boston freelancers pay the flat 5% Massachusetts tax on profit.
Seattle$18,830Seattle freelancers owe no state income tax, but Washington's business and occupation (B&O) tax can apply to gross receipts above the small-business credit, and Seattle has its own business license tax.
Washington DC$22,216DC freelancers pay DC income tax on profit, and the unincorporated business franchise tax can apply once gross income exceeds $12,000, with an exemption for many individual professionals.

Single filer, $80,000 net profit, no W-2 wages, no QBI deduction.

Local rules freelancers should know

New York City's Unincorporated Business Tax can apply once business gross income passes $95,000. DC's unincorporated business franchise tax can apply above $12,000 of gross income, with exemptions for many professionals. Washington's B&O tax can apply to Seattle freelancers' gross receipts above the small-business credit. Los Angeles and San Francisco require business registration. Houston, Dallas and Miami freelancers owe no state income tax on profit.

Setting money aside

A useful habit is to move a fixed share of every payment into a tax account and pay estimated taxes quarterly. The share each calculator suggests reflects that city's state tax.

Choose your city

Frequently asked questions

Is self-employment tax the same everywhere?

Yes, it is a federal tax.

When are estimated taxes due?

Generally April 15, June 15, September 15 and January 15.

Is the QBI deduction included?

No, so estimates lean cautious.