District of Columbia Self-Employment Tax Calculator

Calculate your self-employment tax, federal income tax, and District of Columbia state income tax as a freelancer or 1099 contractor. Washington D.

Annual Tax Breakdown

1099 Income
$85,000
Business Expenses
-$10,000
Net Profit
$75,000
Net Earnings (92.35%)(SE tax base)
$69,263
Social Security (12.4%)
-$8,589
Medicare (2.9%+)
-$2,009
Total SE Tax
-$10,597
SE Deduction (50%)(reduces income tax)
$5,299
Federal Income Tax
-$6,794
State Income Tax
-$4,308
Total Tax Owed
$21,699

Summary

Total Income
$75,000
Total Taxes
-$21,699
After-Tax Income
$53,301
Effective Tax Rate(on total income)
28.9%

Quarterly Estimated Payments

Q1 (Jan-Mar)Due April 15
$5,425
Q2 (Apr-May)Due June 15
$5,425
Q3 (Jun-Aug)Due September 15
$5,425
Q4 (Sep-Dec)Due January 15 (next year)
$5,425
Each Quarterly Payment
$5,425

Tax Breakdown

See your complete freelancer financial picture

Your estimated quarterly tax payment is $5,425. Model your freelance income alongside expenses, savings, and investments in the full simulator.

Try the Full Simulator

District of Columbia Tax Overview for Freelancers

Washington D.C. has a progressive income tax with rates from 4% to 10.75%. As the nation's capital, it has unique tax considerations. Self-employed individuals in District of Columbia pay federal self-employment tax (15.3%) plus federal income tax, and District of Columbia state income tax on their net self-employment earnings.

Progressive rates up to 10.75%PFML payroll taxHigh concentration of federal jobsNo state representation in Congress

Self-Employment Taxes in District of Columbia

If you work as a freelancer or independent contractor in District of Columbia, your tax situation involves multiple layers: federal self-employment tax, federal income tax, and District of Columbia state income tax. Understanding how each component works helps you plan your quarterly estimated payments and maximize your deductions.

District of Columbia Income Tax for Freelancers

Washington D.C. has a progressive income tax with rates from 4% to 10.75%. As the nation's capital, it has unique tax considerations.

Cost of Living for Freelancers in District of Columbia

The D.C. metro area has a cost of living approximately 38% above the national average, driven by housing costs. As a freelancer in District of Columbia, your effective earnings depend not just on your tax rate but also on what your after-tax income can buy. Consider local costs for housing, coworking spaces, and daily expenses when setting your rates.

Financial Tips for District of Columbia Freelancers

  • D.C.'s top rate of 10.75% is among the highest in the nation — maximize pre-tax deductions
  • Federal government jobs in D.C. offer strong benefits that offset higher taxes
  • D.C. has a PFML payroll tax — factor this into your total tax burden
  • Consider living in Virginia or Maryland for potentially lower state taxes while working in D.C.

Key District of Columbia Tax Features

  • Progressive rates up to 10.75%
  • PFML payroll tax
  • High concentration of federal jobs
  • No state representation in Congress

Model Your District of Columbia Freelance Finances Over Time

This calculator shows your District of Columbia tax bill. Trajectoryy's full simulator models your freelance income alongside expenses, savings, investments, and more — month by month for years into the future.

Start Simulating for Free

Frequently Asked Questions

How is self-employment tax calculated in District of Columbia?
Self-employed workers in District of Columbia pay federal self-employment tax (15.3% on 92.35% of net earnings), federal income tax, and District of Columbia state income tax. Washington D.C. has a progressive income tax with rates from 4% to 10.75%. As the nation's capital, it has unique tax considerations.
How much will I owe in quarterly taxes as a freelancer in District of Columbia?
Your quarterly estimated tax payment in District of Columbia depends on your total tax liability — including SE tax, federal income tax, and District of Columbia state income tax. Use the calculator above to estimate your quarterly payments. As a general rule, freelancers should set aside 25-35% of their net income for taxes.
What business deductions are available for District of Columbia freelancers?
Freelancers in District of Columbia can deduct the same federal business expenses as in any state: home office, equipment, software, health insurance, vehicle expenses, and more. These deductions also reduce your District of Columbia state taxable income, providing additional state tax savings.
Does District of Columbia have any special taxes for self-employed workers?
District of Columbia does not have a separate self-employment tax. However, your net self-employment income is subject to District of Columbia's regular income tax (10.75% top rate) in addition to federal self-employment tax and federal income tax.
Should I form an LLC or S-Corp as a freelancer in District of Columbia?
The decision to form an LLC or S-Corp in District of Columbia depends on your income level. Generally, if your net self-employment income exceeds $50,000-$60,000, an S-Corp election may save you money by allowing you to pay yourself a reasonable salary (subject to FICA/Medicare) while taking the rest as distributions (not subject to SE tax). Consult a District of Columbia tax professional for advice specific to your situation.

Related Calculators