Self-Employment Tax in Washington (2026)
Freelancing in Washington? You'll owe the 15.3% federal self-employment tax plus federal income tax — and nothing to the state. Here's how it breaks down.
Federal self-employment tax (the same in every state)
No matter where you live, self-employment income is hit with 15.3% SE tax — 12.4% for Social Security (up to the annual wage base) and 2.9% for Medicare — on 92.35% of your net profit. You also pay federal income tax at your marginal rate. Half of the SE tax is deductible. See exactly how it's calculated in our self-employment tax guide.
Washington state income tax on freelance income
Washington has no tax on earned income (though it taxes some capital gains), so freelancers owe only federal tax on their work.
State rates shown are approximate for 2026 — several states are phasing rates up or down, so confirm the current rate with the Washington Department of Revenue.
Estimate what you owe. The Self-Employment Tax Calculator computes your federal SE tax and income tax exactly, and lets you add a 0% state rate for Washington to see your total set-aside and quarterly payments.
How much to set aside in Washington
Plan on roughly 25–30% of your net profit for taxes as a freelancer in Washington, then confirm your real number with the calculator. Move that percentage into a separate account every time a client pays you, and send it in through quarterly estimated payments to avoid the IRS underpayment penalty.
General information for Washington, not tax advice. Confirm your specifics with a CPA.
Frequently asked questions
How much self-employment tax do I pay in Washington?
The federal self-employment tax is 15.3% everywhere, including Washington — 12.4% Social Security (up to the wage base) plus 2.9% Medicare. That's on top of federal income tax. Washington has no state income tax, so those federal taxes are all you owe on your net earnings.
Does Washington have a state income tax on freelance income?
Washington has no tax on earned income (though it taxes some capital gains), so freelancers owe only federal tax on their work.
How much should a freelancer in Washington set aside for taxes?
A common rule of thumb is 25–30% of net profit, but since Washington has no state income tax, freelancers there often land at the lower end. Use the Self-Employment Tax Calculator to get your exact set-aside from your profit and filing status.