1099 Tax Calculator for Texas – No State Income Tax
Texas levies no personal income tax, so a Texas 1099 contractor’s entire bill is federal: income tax plus the 15.3% self-employment tax. The calculator below is already set to $75,000 of 1099 income, filing single, state = TX. Change any field to match your own numbers.
Self-employment tax
$10,597
Federal income tax
$4,707
Texas state income tax
$0
Your Income
For every $1 you earn from your side hustle, you keep
$0.80
Your side hustle is taxed at an effective 20.4% (federal income tax + self-employment tax)
Self-Employment Tax Breakdown
As a 1099 contractor, you pay both the employer and employee portions of Social Security and Medicare taxes — 15.3% total on 92.35% of your net self-employment income.
Social Security (12.4%)
$8,589
Medicare (2.9%)
$2,009
Deductible Half
-$5,299
You can deduct 50% of your SE tax from your adjusted gross income, reducing your federal income tax slightly.
Your Side Hustle Bottom Line
Quarterly Estimated Tax Payments
To avoid underpayment penalties, pay estimated taxes each quarter. Each payment is 1/4 of your total estimated tax liability (federal + SE + state).
Q1
$3,826
Due April 15
Q2
$3,826
Due June 15
Q3
$3,826
Due September 15
Q4
$3,826
Due January 15
Total annual estimated tax: $15,304
Want to tweak this scenario in the full stacking calculator (including W-2 wages)? Open it prefilled for Texas.
What this result means in Texas
On $75,000 of net 1099 income filing single, self-employment tax is charged on 92.35% of your earnings — $69,263 × 15.3% = $10,597. That splits into $8,589 of Social Security and $2,009 of Medicare. Half of it — $5,299 — comes back off your income before federal income tax is figured.
Federal income tax on what’s left, after the standard deduction and the 20% QBI deduction, works out to about $4,707. Add the two together and a Texas contractor owes roughly $15,304, an effective rate near 20.4% of gross — and keeps about $0.80 of every 1099 dollar.
The Texas-specific part is the line that isn’t there. Texas has no personal income tax, so nothing is withheld or filed at the state level on self-employment income. The same $75,000 in California would add roughly $3,828 of state income tax on top — money a Texas contractor simply keeps.
One thing Texas does not waive: quarterly estimated payments. Those are federal. With no employer withholding anything, you send about $3,826 per quarter on Form 1040-ES — see the quarterly tax calculator for the due dates and safe-harbor rules.
Figures assume no business expenses. Every deductible expense you track reduces both your income tax and your SE tax — run yours through the deduction estimator.
Texas 1099 Questions
Does Texas have a state income tax on 1099 income?
No. Texas is one of nine states with no personal income tax, so 1099 and self-employment income is not taxed at the state level. You still file a federal Form 1040 with Schedule C and Schedule SE.
How much tax does a 1099 contractor in Texas pay on $75,000?
On $75,000 of net 1099 income filing single with no business expenses, the calculation comes to about $10,597 in self-employment tax plus roughly $4,707 in federal income tax — around $15,304 total, or about 20% of gross. State income tax is $0.
Do Texas freelancers still owe the Texas franchise tax?
Sole proprietors and general partnerships made up of natural persons are not subject to the Texas franchise tax. LLCs and corporations are subject to it, but only file and pay once revenue exceeds the state's no-tax-due threshold — most solo freelancers fall well under it.
Do I still have to pay quarterly estimated taxes in Texas?
Yes — quarterly estimated taxes are a federal requirement, not a state one. If you expect to owe $1,000 or more at filing, pay via Form 1040-ES on April 15, June 15, September 15, and January 15. There is no Texas equivalent to file.
I moved from California to Texas mid-year. Which state taxes my 1099 income?
Generally, California taxes the income you earned while you were a California resident, and the rest is untaxed at the state level once you establish Texas residency. You would file a California part-year resident return for the California portion.