Freelancers and self-employed individuals face unique tax challenges: US freelancers pay the full 15.3% self-employment tax (both employer and employee FICA), plus federal and state income tax — all estimated quarterly. UK self-employed pay Class 2 and Class 4 National Insurance. Indian freelancers can use the simplified Section 44ADA presumptive taxation (50% of receipts = profit). This calculator accounts for all of these and generates your quarterly payment schedule with due dates.

💻 Freelance Income
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Home office, equipment, software, professional fees
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Enter your freelance income to calculate your tax liability and quarterly payment schedule.

Frequently Asked Questions

SE tax = 15.3% × (net profit × 0.9235). The 0.9235 factor represents the employee's share (as if you were an employee, the employer would pay half). On $85,000 net profit: $85,000 × 0.9235 × 0.153 = $12,000 SE tax. You deduct half ($6,000) from income tax, saving roughly $1,000–$2,000 in federal income tax.
Common deductible expenses: home office (dedicated space only), internet and phone (business %), computer/equipment, software subscriptions, professional development, health insurance premiums (if not eligible for employer plan), retirement contributions (SEP-IRA up to 25% of net), travel, and professional fees.
The IRS charges an underpayment penalty — currently the federal funds rate + 3%. To avoid penalties, pay at least 90% of current year tax liability or 100% of prior year tax (110% if prior year AGI exceeded $150,000). Use Form 2210 to calculate any penalty owed.