How the Washington 1099 tax calculator works
Washington has no personal income tax, so a freelancer there pays two federal taxes on net profit, meaning what clients paid minus deductible business expenses: self-employment tax for Social Security and Medicare, and federal income tax. The national 1099 tax calculator shows how each is figured, with the formulas, the 2026 brackets and worked examples at several incomes.
At $100,000 of profit, a single filer owes $14,129.55 of self-employment tax and $8,235.00 of federal income tax, $22,364.55 in all (22.4% of profit). Those amounts are the same in every state without an income tax; the calculator above works them out for your own numbers.
Washington's B&O tax on gross income
Washington has no income tax, but its business and occupation (B&O) tax applies to the gross income of businesses, sole proprietors included, with no deduction for expenses. Since October 1, 2025, the Service and Other Activities classification, which covers many freelance services, is taxed at 1.5% when the business's prior-year taxable income is under $1 million, rising to 1.75% and 2.1% above $1 million and $5 million.
A small business credit of up to $160 a month, for businesses reporting at least half their income under Service and Other Activities, reduces or wipes out the tax at lower incomes. A business with $12,000 or more of gross income a year needs a Washington business license.
Washington vs. neighboring states
The same $100,000 single freelancer in Washington and nearby states:
| State | State income tax | Total tax | Take-home pay |
|---|---|---|---|
| Washington | $0.00 | $22,364.55 | $77,635.45 |
| Idaho | $3,817.28 | $26,181.83 | $73,818.17 |
| Oregon | $7,302.21 | $29,666.76 | $70,333.24 |
You generally owe state income tax where you live and work, not where your clients are.
Every state's figure for one example freelancer is in the 1099 tax by state table, which you can sort and download.
Selling a rental property in Washington? The Washington rental property capital gains tax calculator works out the federal and state tax on the sale, depreciation recapture included.
States with similar income taxes
Quarterly estimated taxes for Washington freelancers
With no Washington income tax, your quarterly estimated payments go to the IRS only, on Form 1040-ES, due April 15, June 15 and September 15, 2026, and January 15, 2027. The "Quarterly payments" view above splits your estimate into equal installments, and the national page explains the safe-harbor rules that avoid an underpayment penalty.
The bottom line
A Washington freelancer's 1099 tax bill is mostly federal: on $100,000 of net profit, self-employment tax is $14,129.55 and federal income tax $8,235.00, and Washington adds no income tax on earned income. All in, that is $22,364.55, or 22.4% of profit.
Set aside about that share of every payment, pay the IRS each quarter, and rerun the Washington 1099 tax calculator when your income changes.
Frequently asked questions
How much should I set aside for taxes as a freelancer in Washington?
A single freelancer in Washington with $75,000 of net profit would owe about $15,494.90 in 2026, or 20.7%; at $100,000 the estimate is $22,364.55 (22.4%). Setting aside a similar share of every payment you receive, and paying it in quarterly installments, keeps you from facing a large bill and underpayment penalties at filing time.
Does Washington have a state income tax?
No. Washington has no personal income tax. Washington taxes capital gains above a large exemption but not wages or self-employment income. But Washington's B&O tax applies to a business's gross income, at 1.5% for service businesses under $1 million, with a small business credit at lower incomes.
Do I still pay self-employment tax and estimated tax in Washington?
Yes. Both are federal, so they apply in Washington as in every state: Washington self-employment tax is 15.3% (12.4% for Social Security and 2.9% for Medicare) on 92.35% of net profit, and you pay it with federal income tax through quarterly estimated tax payments due April 15, June 15 and September 15, 2026, and January 15, 2027, so for income tax your Washington estimated tax payments all go to the IRS. The national 1099 tax calculator explains both.
Sources and further reading
- Self-employment tax (Social Security and Medicare taxes) (opens in a new tab), Internal Revenue Service
- IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill (opens in a new tab), Internal Revenue Service
- Qualified business income deduction (opens in a new tab), Internal Revenue Service
- Estimated taxes (opens in a new tab), Internal Revenue Service
- Contribution and benefit base (opens in a new tab), Social Security Administration
- 2026 State Income Tax Rates and Brackets (opens in a new tab), Tax Foundation
- Business and Occupation tax (opens in a new tab), Washington State Department of Revenue
- Service and Other Activities rate changes (opens in a new tab), Washington State Department of Revenue
- Business and occupation tax credit increase for small businesses (opens in a new tab), Washington State Department of Revenue
- Apply for a business license (opens in a new tab), Washington State Department of Revenue
- Washington State Department of Revenue (opens in a new tab), State of Washington
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