Impuestos del autónomo en United States (2026).

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Federal rules only, for a single filer with no dependents, no other income and no itemized deductions, taking the standard deduction. Not modelled, all of which would lower the figures: the self-employed health-insurance deduction, deductible retirement contributions (SEP-IRA or solo 401(k)), the home-office deduction, and any tax credits. The §199A(i) minimum deduction of $400 introduced by the One Big Beautiful Bill Act only matters at taxable incomes under $2,000 and is not modelled either. The engine applies the §199A deduction at 20% of taxable income, which is the binding limit whenever business profit is the taxpayer's only income; taxpayers with substantial other income can instead be limited by 20% of qualified business income. An S-corporation election — paying yourself a salary and taking the rest as distributions exempt from self-employment tax — is the standard way US freelancers cut this burden further, but the IRS sets no percentage for what counts as reasonable compensation, so there is no official rule to model and no scheme for it here.

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California has no separate self-employment or payroll tax on the self-employed (State Disability Insurance is elective for them), and no city income tax, so a Los Angeles freelancer pays exactly the federal amounts plus this state tax. California does not allow the federal §199A qualified business income deduction, which is why its taxable base is markedly higher than the federal one; it does start from federal adjusted gross income, so it inherits the one-half-of-self-employment-tax deduction. Vintage caveat: the Franchise Tax Board had not yet published the 2026 indexed rate schedule at the verification date — its own rates page lists 2025 as the latest — so the 2025 Schedule X brackets are used with the 2026 standard deduction the FTB has published. Because brackets rise with inflation, this slightly overstates 2026 California tax. Not modelled: the personal exemption credit ($153 for 2025, a flat reduction in tax) and the 1% Mental Health Services Tax on income over $1,000,000.

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New York City residents pay three income taxes on the same base — federal, state and city. Neither New York State nor the city allows the federal §199A qualified business income deduction; both start from federal adjusted gross income, so both inherit the one-half-of-self-employment-tax deduction. Two further New York levies are not in the component list because both are cliffs the tax-engine DSL cannot express, and both are zero at ordinary freelance incomes — but they are real and they bite hard once crossed. The metropolitan commuter transportation mobility tax charges self-employed residents of the five boroughs 0.60% of their **whole** net earnings from self-employment once those earnings exceed $150,000 a year (about $162,400 of business profit): at $150,000 it is nothing, a dollar later it is $900. The Unincorporated Business Tax charges 4% of unincorporated business taxable income, but a liability of $3,400 or less is credited in full and $3,401–$5,400 partially, which holds it at zero until roughly $100,000 of profit. Figures above those thresholds therefore understate what a New York City freelancer actually pays. Not modelled: the New York City school tax credit, the state household credit, the state's tax-benefit recapture above $107,650 of adjusted gross income, and the Yonkers surcharge, which applies outside the city.