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Georgia Self-Employment Tax Calculator

Estimate SE tax, federal and state tax, and a quarterly estimated-payment amount on 1099/self-employment income

Estimate only — not tax advice. Self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) on 92.35% of net SE income, with half of it deducted from federal taxable income. Assumes this is your only income for the year — if you also have W-2 wages, results will run high (see methodology below). Does not model the 20% Qualified Business Income deduction. The quarterly figure is an even 4-way split of annual liability, not the IRS's actual (unevenly spaced) estimated-payment due dates.

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Georgia Paycheck Calculator FAQ

What is Georgia's state income tax rate in 2026?

Georgia charges a flat 4.99% rate for tax year 2026, cut from 5.19% by HB 463 (signed May 11, 2026, retroactive to January 1, 2026). The law schedules further 0.125%-point annual cuts starting 2027 until the rate reaches 3.99%.

What is Georgia's standard deduction?

$15,000 for single filers and married filing separately in 2026 (up from prior years under HB 463), $30,000 for married filing jointly.

Does Georgia have local income tax?

No. Georgia counties and cities do not levy separate local income taxes on wages.

Methodology & Source

Georgia state tax figures sourced from Georgia Department of Revenue / Office of the Governor (https://dor.georgia.gov/), citing HB 463 (signed 2026-05-11), cutting the flat rate from 5.19% to 4.99% retroactive to 2026-01-01; see https://gov.georgia.gov/press-releases/2026-05-11/gov-kemp-signs-legislation-lowering-taxes-and-supporting-economic-growth. Federal brackets, standard deductions (single/MFJ/HoH), and FICA constants sourced from the IRS (Revenue Procedure 2025-32; married-filing-jointly Additional Medicare threshold of $250,000 is a separate, unindexed statutory figure). Georgia's married-filing-jointly and head-of-household figures have been independently verified against the source above.

Self-employment tax uses the statutory 15.3% rate (12.4% Social Security + 2.9% Medicare) on 92.35% of net self-employment income, with half of the SE tax deducted from federal taxable income above-the-line — per IRS Schedule SE (Form 1040) instructions, IRC §1401 and §164(f), 2026 edition. The 20% Qualified Business Income deduction (IRC §199A) is not modeled — it phases out by income and business type and is too state/entity-dependent to compute generically. This assumes the self-employment income is your only earnings for the year; if you also have W-2 wages, the Social Security wage-base cap and Additional Medicare threshold are actually based on your combined earnings, so this will overstate SE tax if you have significant wage income too.

This is an estimate based on standard single-filer federal, FICA, and GA state calculations. Actual withholding may differ based on your W-4 elections, pre-tax deductions (401k, health insurance), and other factors.

Guideline version: 2026-GA-v1 · Effective: 2026-01-01 · Last verified: 2026-07-26