Free California Self-Employed Tax Calculator 2025
Calculate your combined federal and California state income tax as a self-employed individual in 2025. Includes Self-Employment (SE) Tax at 15.3%, federal income tax (Schedule C / Form 1040), and California state income tax (1%–13.3%).
Federal Self-Employment Tax (2025)
- SE Tax: 15.3% (12.4% Social Security + 2.9% Medicare) on 92.35% of net profit
- Social Security wage base: $176,100 (2025)
- Half of SE Tax is deductible above-the-line on Schedule 1
- QBI deduction: up to 20% of qualified business income (Section 199A)
- Standard deduction: $15,750 (Single) / $31,500 (MFJ) for 2025
Filing Deadlines
Annual deadline: April 15 (extension to October 15 available via Form 4868). Quarterly estimated tax (Form 1040-ES): Q1 Apr 15, Q2 Jun 15, Q3 Sep 15, Q4 Jan 15.
California State Income Tax Brackets (2025)
- 1%
- 2%
- 4%
- 6%
- 8%
- 9.3%
- 10.3%
- 11.3%
- 12.3%
- 13.3% on income over $1,000,000
California personal exemption: $144
California State Tax Conformity Note
California does not conform to federal Bonus Depreciation and limits Section 179 to $25,000. Equipment deductions may differ significantly from your federal return.