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How Self-Employment Tax Works in Pennsylvania (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 Pennsylvania 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.
Pennsylvania 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 | Pennsylvania tax | Quarterly payment |
|---|---|---|---|---|
| $20,000 | $2,826 | $249 | $571 | $911 |
| $40,000 | $5,652 | $2,281 | $1,141 | $2,268 |
| $60,000 | $8,478 | $4,511 | $1,712 | $3,675 |
| $80,000 | $11,304 | $7,527 | $2,282 | $5,278 |
| $100,000 | $14,130 | $11,616 | $2,853 | $7,150 |
Pennsylvania Self-Employment Tax FAQ
How much is self-employment tax in Pennsylvania?
Self-employment tax is federal: 15.3% (12.4% Social Security up to $184,500 of net earnings, plus 2.9% Medicare) on 92.35% of your net profit. On top of that, Pennsylvania taxes net self-employment profit at its flat 3.07% rate. Half the SE tax is deductible on your federal return.
Do I pay quarterly taxes as a 1099 worker in PA?
Yes - if you expect to owe $1,000 or more in federal tax, the IRS wants estimated payments roughly mid-April, mid-June, mid-September and mid-January. Pennsylvania also requires quarterly estimated payments of its 3.07% tax once your non-withheld income passes the state’s declaration threshold - check the PA Department of Revenue for the current figure.
Does PA give the self-employed a QBI deduction?
The 20% Qualified Business Income deduction is a federal deduction (IRC 199A) - Pennsylvania does not follow it and taxes your full net profit at 3.07%. This calculator does not model the federal QBI deduction because it phases out by income and business type.
Methodology & Source
Pennsylvania state tax figures sourced from Pennsylvania Department of Revenue (https://www.revenue.pa.gov/), citing 72 P.S. § 7302 — flat 3.07% Personal Income Tax rate, unchanged since 2004. 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). Pennsylvania's married-filing-jointly and head-of-household figures have been independently verified against the source above.
Local tax figures sourced from City of Philadelphia Department of Revenue — Wage Tax / Earnings Tax rates (https://www.phila.gov/services/payments-assistance-taxes/taxes/income-taxes/earnings-tax-employees/). Rate effective 2026-07-01 (part of a 5-year phased reduction plan); cross-checked against a second secondary source 2026-07-29.
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 PA state calculations. Actual withholding may differ based on your W-4 elections, pre-tax deductions, local EIT, and other factors.
Guideline version: 2026-PA-v1 · Effective: 2004-01-01 · Last verified: 2026-07-26