New York Self-Employment Tax Calculator

Calculate your self-employment tax, federal income tax, and New York state income tax as a freelancer or 1099 contractor. New York has a progressive income tax with rates from 4% to 10.

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
-$3,520
Total Tax Owed
$20,911

Summary

Total Income
$75,000
Total Taxes
-$20,911
After-Tax Income
$54,089
Effective Tax Rate(on total income)
27.9%

Quarterly Estimated Payments

Q1 (Jan-Mar)Due April 15
$5,228
Q2 (Apr-May)Due June 15
$5,228
Q3 (Jun-Aug)Due September 15
$5,228
Q4 (Sep-Dec)Due January 15 (next year)
$5,228
Each Quarterly Payment
$5,228

Tax Breakdown

See your complete freelancer financial picture

Your estimated quarterly tax payment is $5,228. Model your freelance income alongside expenses, savings, and investments in the full simulator.

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New York Tax Overview for Freelancers

New York has a progressive income tax with rates from 4% to 10.9%. New York City residents face an additional city income tax of 3.078% to 3.876%. Self-employed individuals in New York pay federal self-employment tax (15.3%) plus federal income tax, and New York state income tax on their net self-employment earnings.

Progressive rates up to 10.9%NYC city income tax (3.078-3.876%)SDI payroll taxNo tax on Social SecurityHighest-paying job market in the US

Self-Employment Taxes in New York

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

New York Income Tax for Freelancers

New York has a progressive income tax with rates from 4% to 10.9%. New York City residents face an additional city income tax of 3.078% to 3.876%.

Cost of Living for Freelancers in New York

New York's cost of living is about 23% above the national average, with NYC being 87% or more above average. As a freelancer in New York, 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 New York Freelancers

  • New York City residents face a combined state+city tax rate of up to ~14.8% — the highest in the nation
  • If you live outside NYC, your effective rate is significantly lower — consider suburban locations
  • New York SDI payroll tax adds to your paycheck deductions
  • Maximize 401(k) and other pre-tax deductions to reduce your substantial state tax burden
  • New York does not tax Social Security benefits

Key New York Tax Features

  • Progressive rates up to 10.9%
  • NYC city income tax (3.078-3.876%)
  • SDI payroll tax
  • No tax on Social Security
  • Highest-paying job market in the US

Model Your New York Freelance Finances Over Time

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

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Frequently Asked Questions

How is self-employment tax calculated in New York?
Self-employed workers in New York pay federal self-employment tax (15.3% on 92.35% of net earnings), federal income tax, and New York state income tax. New York has a progressive income tax with rates from 4% to 10.9%. New York City residents face an additional city income tax of 3.078% to 3.876%.
How much will I owe in quarterly taxes as a freelancer in New York?
Your quarterly estimated tax payment in New York depends on your total tax liability — including SE tax, federal income tax, and New York 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 New York freelancers?
Freelancers in New York 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 New York state taxable income, providing additional state tax savings.
Does New York have any special taxes for self-employed workers?
New York does not have a separate self-employment tax. However, your net self-employment income is subject to New York's regular income tax (10.9% 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 New York?
The decision to form an LLC or S-Corp in New York 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 New York tax professional for advice specific to your situation.

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