Washington Self-Employment Tax Calculator
Calculate self-employment tax in Washington. See 15.3% SE tax, federal + no state tax, quarterly estimates, and take-home pay for freelancers & contractors.
| Levy | Who owes it | At this page's $85,000 of gross receipts |
|---|---|---|
| Business and occupation (B&O) tax | Most businesses in Washington: a tax on gross receipts, with no deduction for labor, materials or other costs; the rate depends on which of more than 50 classifications the work falls under | Charged on all $85,000 of receipts, not the $70,000 profit: $1,275 at the 1.5% service and other activities rate, $400 at the 0.471% retailing rate, before the credit below |
| Small Business B&O credit | Businesses with 50% or more of their income under Service and Other Activities whose B&O tax for the year is below $3,840 (annual filers, periods after January 1, 2023) | Covers all of it for an annual filer: the $1,275 is under the $1,920 yearly cap, so no B&O is due (a retailer's $400 is under its $660 cap too) |
Source: Washington Department of Revenue, Business & occupation tax and B&O tax credits, read 2026-10-19. Washington has no personal income tax, so the calculator's Washington line is $0 at any income.
Enter Your Details
Adjust values to see instant results
Additional Details
Pre-filled: No Washington wage income tax: 0%
Self-Employment Tax (15.3%)
Estimated • Based on your inputs
Total Tax Liability
$15,517.00
Quarterly Estimated Payment
$3,879.00
Visual Breakdown
Net Self-Employment Income
$70,000.00
Detailed Breakdown
Disclaimer: This calculator provides estimates for informational purposes only. Results should not be considered financial, tax, or legal advice. Consult a qualified professional for your specific situation.
How This Calculator Works
Calculation methodology and assumptions
Washington taxes no personal income; what can still reach a self-employed person there is business and occupation (B&O) tax and small Business B&O credit (table above, read from the state agency 2026-10-19).
How self-employment tax and federal income tax are figured (the same in every state)
Key State Information
Washington self-employment facts: No state income tax | LLC filing fee $200 | Annual LLC fee $60 | Median household income $99,389 | Cost of living index 115.1.
Only need the federal 15.3%?
Frequently Asked Questions
Does Washington tax self-employment income?
Not as income. Business and occupation (B&O) tax: Charged on all $85,000 of receipts, not the $70,000 profit: $1,275 at the 1.5% service and other activities rate, $400 at the 0.471% retailing rate, before the credit below. Small Business B&O credit: Covers all of it for an annual filer: the $1,275 is under the $1,920 yearly cap, so no B&O is due (a retailer's $400 is under its $660 cap too). (Washington Department of Revenue, Business & occupation tax and B&O tax credits.)
Which B&O rate applies to self-employed work in Washington, and when does the small business credit run out?
Services such as accounting, law, dentistry, janitorial work and landscape architecture report under service and other activities (WAC 458-20-104): 1.5% of gross receipts while the prior year's were under $1,000,000, 1.75% from $1,000,000 and 2.1% from $5,000,000; retailing is 0.471% and wholesaling 0.484%. Under RCW 82.04.4451 the credit is capped at $160 a month for a mostly-service business ($55 otherwise) and shrinks once the tax passes the cap: $150,000 of service receipts owes $2,250, the credit is $1,590 and $660 is due for an annual filer, and at about $256,000 of service receipts the credit is gone. From January 1, 2029 the caps rise to $375 and $125 a month (2026 c 238). A retailer still collects retail sales tax when no B&O is due, and some cities levy their own B&O tax.