California Self-Employment Tax Calculator
What California takes from your freelance, gig or 1099 profit, and how much to send the FTB at each of California's uneven quarterly deadlines.
Self-employment profit is taxed on your California return at the same rates as wages, after you deduct half of your self-employment tax. California does not give the federal 20% qualified business income deduction, and you don't pay SDI unless you opt in. California estimated payments are due 30% in April, 40% in June, 0% in September and 30% in January, not in four equal parts.
Enter your net profit for the year (income minus business expenses, Schedule C line 31) and any W-2 wages you also earn.
Self-Employment Tax Calculator
California Tax on Your Self-Employment Income
California AGI
Total CA income tax
Share of profit
| CA estimated payment due | Share | Amount |
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How this is calculated
California income tax. Your net profit is added to any wages. You subtract the deductible half of your self-employment tax, then the California standard deduction, and the rest is taxed at California's 1%–12.3% brackets (plus 1% over $1 million). The headline is the tax your business adds: California tax with your profit minus California tax on your wages alone.
What California does differently from the federal return:
- No QBI deduction. California does not allow the federal 20% qualified business income deduction, so more of your profit is taxable in California.
- No SDI for the self-employed unless you choose to buy coverage through EDD's Elective Coverage program, which then gives you access to disability and Paid Family Leave benefits.
- Front-loaded estimated payments. The FTB wants 30% / 40% / 0% / 30% of your year's estimated tax by April 15, June 15, September 15 and January 15. Paying in four equal parts, as on the federal side, leaves you short in June and can mean an underpayment penalty.
The half of self-employment tax is worked out from the Social Security wage base ($184,500) so the deduction is right. Self-employment tax itself is paid on your federal return and is not shown here.
Frequently Asked Questions
How much California tax do I pay on 1099 income?
The same rates as wages: 1% to 12.3%, plus 1% on taxable income over $1 million. Self-employment profit is added to your other income after you deduct half of your self-employment tax and the standard deduction. California does not allow the federal 20% qualified business income deduction.
When are California estimated tax payments due?
April 15 (30% of your estimated tax for the year), June 15 (40%), September 15 (0%) and January 15 of the next year (30%). If a date falls on a weekend or holiday, it moves to the next business day.
Why is the June California estimated payment 40%?
California front-loads its schedule: 70% of the year's estimated tax is due by June 15 and nothing is due in September. Paying 25% each quarter, as for federal, leaves you underpaid after June.
Do self-employed people pay California SDI?
Not automatically. SDI is withheld from employee wages. Self-employed people can opt in through EDD's Elective Coverage program to become eligible for disability and Paid Family Leave benefits.
Do I have to make California estimated payments?
Generally yes if you expect to owe at least $500 in California tax for the year after withholding and credits ($250 if married filing separately). Having enough withheld from a W-2 job can cover it instead.
This tool provides an educational estimate of California income tax only and is not tax advice. It assumes the standard deduction and does not include credits, other deductions or penalties. Consult a tax professional or the FTB for your situation.