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Self-employed people use the same federal income tax brackets as everyone else. There’s no separate “1099 bracket.” What’s different is that freelancers also pay self-employment tax (15.3% on most net earnings) on top of income tax, which is why the brackets alone understate what you’ll actually pay.
Below are the official 2026 brackets and standard deductions from IRS Revenue Procedure 2025-32, followed by how the two taxes fit together.
In short: Official 2026 federal tax brackets and standard deductions (IRS Rev. Proc. 2025-32), plus how 15.3% self-employment tax stacks on top.
2026 federal income tax brackets
These rates apply to taxable income, which is income after deductions such as the standard deduction, half of self-employment tax, and the QBI deduction.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Married filing separately uses the single thresholds up to the 35% bracket, which ends at $384,350; income above that is taxed at 37%.
2026 standard deduction
| Filing status | 2026 standard deduction |
|---|---|
| Single / married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Freelancers take the standard deduction just like employees. Business expenses go on Schedule C and reduce profit before this step, so you don’t have to itemize to deduct them.
Try the calculator1099 Tax Calculator (2026)Federal income tax, self-employment tax, and your state rate on 1099 income, using 2026 IRS figures.OpenBrackets are marginal
Moving into a higher bracket only raises the rate on the dollars inside that bracket. A single filer with $60,000 of taxable income pays 10% on the first $12,400, 12% on the next $38,000, and 22% only on the last $9,600. That works out to about $7,912, an average of roughly 13%, not 22%.
How self-employment tax stacks on top
For 2026, self-employment tax is:
- 12.4% Social Security on net earnings up to the 2026 wage base of $184,500 (combined with any W-2 wages), plus
- 2.9% Medicare on all net earnings,
- applied to 92.35% of your net profit, and only if net earnings are at least $400.
An extra 0.9% Additional Medicare Tax applies above $200,000 (single) or $250,000 (married filing jointly), figured separately on Form 8959. You can deduct half of your SE tax when figuring income tax.
That’s why a freelancer in the 12% bracket still faces a marginal rate of roughly 12% + 14.1% ≈ 26% on each extra dollar of profit. In the 22% bracket, it’s about 36% before state tax, less the small benefit from the QBI deduction and the SE tax deduction.
Putting it together: example
A single freelancer with $75,000 of net profit in 2026 (no other income):
- Self-employment tax: about $10,597
- Federal income tax after the SE tax deduction, the $16,100 standard deduction, and the QBI deduction: about $4,898 (top bracket reached: 12%)
- Total federal: about $15,495, or 20.7% of profit
Notice that SE tax is more than double the income tax here. For most freelancers earning under about $100,000, SE tax is the bigger bill. Run your own numbers with the 1099 tax calculator or look at SE tax alone with the self-employment tax calculator.
Other 2026 figures freelancers ask about
- QBI deduction thresholds: $201,750 (single) / $403,500 (joint). See the QBI guide.
- Estimated tax due dates: April 15, June 15, September 15, 2026 and January 15, 2027. See 2026 due dates.
- Business mileage: 72.5¢ per mile for January 1 – June 30, 2026, and 76¢ from July 1, 2026 (IRS midyear increase). See the mileage deduction guide.
FAQ
Is there a separate tax bracket for self-employed people?
No. Self-employed people use the same brackets as employees but also owe self-employment tax (15.3% on 92.35% of net profit, with the 12.4% Social Security part capped at the $184,500 wage base for 2026).
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household, per IRS Rev. Proc. 2025-32.
What bracket am I in with $75,000 of 1099 income?
As a single filer with no other income, your taxable income after deductions would be around $43,000, which is in the 12% bracket. Your all-in federal rate including SE tax would be about 21% of profit.
Do the 2026 brackets apply to taxes I file in 2026?
No. The 2026 brackets apply to income earned in 2026, reported on the return you file in early 2027. They matter now for your 2026 estimated payments.