Self-Employment Tax for Washington (2026)
Washington (WA) Key Facts
Federal S E Tax Rate
15.3%
State Income Tax Rate
0%
Combined S E + State Rate
15.3%
S E Tax Components
12.4% Social Security + 2.9% Medicare
How This Calculator Works in Washington
This calculator estimates your total self-employment tax in Washington, including the federal 15.3% SE tax and applicable federal income tax. Enter your net SE income to see your liability.
Washington Overview
Self-employed workers in Washington pay only the federal 15.3% self-employment tax (covering Social Security and Medicare) since the state has no income tax. No state income tax, but the 7% capital gains tax on gains over $250K affects high-earning self-employed. WA Cares Fund (0.58%) applies. The B&O tax affects self-employed businesses based on gross receipts.
How Washington Compares
Washington's combined SE burden of 15.3% compares to Oregon at 25.2% and Idaho at 21.1%. No state income tax keeps the SE burden at the federal minimum.
| State | Top Rate | Notes |
|---|---|---|
| Oregon | 9.9% | Oregon has a state income tax on SE income rate of 9.9%. |
| Idaho | 5.8% | Idaho has a state income tax on SE income rate of 5.8%. |
Washington's state income tax on SE income rate of 0% compares to a national average of approximately 5.04%. This is below the national average.
Tips for Washington Residents
- 1Federal self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) regardless of state.
- 2Washington has no state income tax on self-employment income, keeping your combined rate lower than most states.
- 3No state income tax, but the 7% capital gains tax on gains over $250K affects high-earning self-employed. WA Cares Fund (0.58%) applies. The B&O tax affects self-employed businesses based on gross receipts.
- 4Deduct half of your SE tax on your federal return to reduce adjusted gross income.
- 5Make quarterly estimated federal tax payments (April 15, June 15, Sept 15, Jan 15) to avoid underpayment penalties.