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How Self-Employment Tax Works in Ohio (2026)
Self-employment tax is 15.3% — 12.4% Social Security plus 2.9% Medicare — applied to 92.35% of your net self-employment income, on top of federal and Ohio income tax. Half of the SE tax (7.65% equivalent) is an above-the-line deduction against your federal taxable income.
| Piece | Rate / rule |
|---|---|
| Net earnings subject to SE tax | 92.35% of net profit |
| Social Security portion | 12.4% (up to $184,500 of net earnings) |
| Medicare portion | 2.9% · +0.9% above $200,000 |
| Deductible half of SE tax | 50%, above-the-line on your federal return |
Estimated payments are due quarterly (roughly mid-April, mid-June, mid-September, and mid-January). The 20% Qualified Business Income deduction (§199A) is not modeled here — it depends on your income level and business type. If you also have W-2 wages, the Social Security cap is measured against your combined earnings, so this estimate runs high.
Ohio Self-Employment Tax by Income (2026)
Single filer, 1099 income is the only earnings for the year. The quarterly figure is an even 4-way split of the annual total.
| Net 1099 income | SE tax | Federal tax | Ohio tax | Quarterly payment |
|---|---|---|---|---|
| $20,000 | $2,826 | $249 | $0 | $769 |
| $40,000 | $5,652 | $2,281 | $306 | $2,060 |
| $60,000 | $8,478 | $4,511 | $817 | $3,452 |
| $80,000 | $11,304 | $7,527 | $1,328 | $5,040 |
| $100,000 | $14,130 | $11,616 | $1,839 | $6,896 |
Ohio Self-Employment Tax FAQ
How much is self-employment tax in Ohio?
15.3% federal SE tax on 92.35% of net profit (12.4% Social Security up to $184,500, 2.9% Medicare), plus Ohio income tax on net profit (0%-2.75%), plus any municipal income tax on your net profit, plus federal income tax. Half the SE tax is deductible federally.
Do Ohio freelancers owe city tax on 1099 income?
Usually yes - most Ohio municipalities tax net profit from self-employment for residents, and for non-residents doing work in the city. This calculator applies the selected city's rate to your net profit.
Do I make quarterly estimated payments in Ohio?
Yes - federal estimates if you will owe $1,000 or more, Ohio estimates once your unpaid state tax passes its threshold, and many Ohio cities also require quarterly municipal estimates. Check the Ohio Department of Taxation and your city / RITA / CCA for current figures.
Methodology & Source
Ohio state tax figures sourced from Ohio Department of Taxation (https://tax.ohio.gov/individual/resources/annual-tax-rates), citing Ohio Rev. Code § 5747.02, as amended by House Bill 96 (FY2026-27 budget) — completion of the multi-year phase-down to a single 2.75% bracket for 2026 (3.5% in 2024, 3.125% in 2025, 2.75% in 2026), with the first $26,050 of nonbusiness income untaxed. 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). Ohio's married-filing-jointly and head-of-household figures have been independently verified against the source above.
Local tax figures sourced from Ohio municipal income tax (RITA/CCA/self-administered city tax departments). Rates cross-checked against two independent secondary sources 2026-07-29 (countrytaxcalc.com, tax-rates.org via search synthesis, and cantonohio.gov directly for Canton); tax.ohio.gov could not be reached in this environment (DNS error), same issue already logged in this file's deviation_note. Dayton was excluded — sources disagreed (2.25% vs 2.5%) rather than guessed between. Youngstown, Lorain, and Springfield were excluded for lacking a second independent source. Ohio has 600+ taxing municipalities; only the 7 largest with agreeing rates are covered below. This models a flat rate only — Ohio residents working in a different taxing city than they live in often get a credit against their resident tax for tax paid to their work-city, which this calculator does not compute (it assumes the selected city is both home and work location).
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 OH state calculations. Actual withholding may differ based on your W-4/IT-4 elections, pre-tax deductions, municipal tax, and other factors. Some early secondary sources disagreed on whether OH 2026 has one bracket or an additional tier above $100,000 — resolved: House Bill 96 (the FY2026-27 state budget) completed the phase-down to a single 2.75% bracket with no additional tier, confirmed by multiple independent sources citing that bill. Direct fetch of tax.ohio.gov failed in this environment (DNS error) both times attempted; re-verify there directly when reachable.
Guideline version: 2026-OH-v1 · Effective: 2026-01-01 · Last verified: 2026-07-26