Finance · Georgia · Tax year 2026
Georgia Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single Georgia sole proprietor with no other income owes about $26,254: $14,130 of self-employment tax, $8,235 of federal income tax, and $3,889 of Georgia income tax. That is 26.3% of profit, or $6,563 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $459 more in Alabama and $3,889 less in Florida.
- State income tax
- 4.99% flat
- Georgia tax on $100,000
- $3,889
- National rank
- #20 highest of 51
- Set aside on $100,000
- 26.3%
- State estimated payments
- Form 500-ES
- LLC filing fee
- $100
- State sales tax
- 4% + local
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Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
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Georgia self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | Georgia tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $1,106 | $8,533 | 21.3% | $2,133 |
| $60,000 | $8,478 | $3,559 | $2,034 | $14,071 | 23.5% | $3,518 |
| $80,000 | $11,304 | $5,344 | $2,961 | $19,609 | 24.5% | $4,902 |
| $100,000 | $14,130 | $8,235 | $3,889 | $26,254 | 26.3% | $6,563 |
| $150,000 | $21,194 | $16,413 | $6,208 | $43,815 | 29.2% | $10,954 |
| $250,000 | $29,851 | $36,509 | $10,989 | $77,349 | 30.9% | $19,337 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | Georgia tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $358 | $6,408 | 16.0% | $1,602 |
| $60,000 | $8,478 | $1,885 | $1,285 | $11,648 | 19.4% | $2,912 |
| $80,000 | $11,304 | $3,550 | $2,213 | $17,067 | 21.3% | $4,267 |
| $100,000 | $14,130 | $5,335 | $3,140 | $22,605 | 22.6% | $5,651 |
| $150,000 | $21,194 | $9,795 | $5,459 | $36,449 | 24.3% | $9,112 |
| $250,000 | $29,573 | $25,154 | $10,240 | $64,968 | 26.0% | $16,242 |
How Georgia taxes self-employment income
Georgia starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
- Standard deduction: $15,000 single, $30,000 joint, $15,000 head of household
- Top rate: 4.99%; your bracket on $100,000 of profit is 4.99%.
2026 Georgia income tax brackets (all filers)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | and up | 4.99% |
Georgia vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $459 more in Alabama and $3,889 less in Florida.
| State | State income tax | Total tax | Set aside | vs Georgia |
|---|---|---|---|---|
| Georgia | $3,889 | $26,254 | 26.3% | — |
| Alabama | $4,348 | $26,713 | 26.7% | +$459 |
| Florida | $0 | $22,365 | 22.4% | −$3,889 |
| North Carolina | $3,199 | $25,564 | 25.6% | −$690 |
| South Carolina | $3,847 | $26,211 | 26.2% | −$42 |
| Tennessee | $0 | $22,365 | 22.4% | −$3,889 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Georgia.
| Profit | Alabama | Florida | North Carolina | South Carolina | Tennessee |
|---|---|---|---|---|---|
| $40,000 | +$565 | −$1,106 | −$132 | −$665 | −$1,106 |
| $60,000 | +$548 | −$2,034 | −$318 | −$652 | −$2,034 |
| $80,000 | +$531 | −$2,961 | −$504 | −$347 | −$2,961 |
| $100,000 | +$459 | −$3,889 | −$690 | −$42 | −$3,889 |
| $150,000 | +$232 | −$6,208 | −$1,154 | +$89 | −$6,208 |
| $250,000 | −$554 | −$10,989 | −$2,112 | +$300 | −$10,989 |
What's different about Georgia for the self-employed
- Georgia's 2026 rate is a flat 4.99% (HB 463, signed May 2026 and retroactive to January 1).
- Head of household filers get the single standard deduction ($15,000). Dependent exemptions ($5,000 each) are not included.
- For 2026 Georgia's individual income tax is a flat 4.99%, with a $15,000 standard deduction ($30,000 married filing jointly).
- Businesses must file 1099-NEC (non-employee compensation) statements with Georgia by January 31 of the following year; other 1099s are due by February 28.
Georgia estimated payments and deadlines
Georgia collects its own estimated income tax with Form 500-ES, separately from the IRS. Required if you expect gross income for the year to exceed your exemptions plus estimated deductions plus $1,000 of income not subject to withholding (e.g., self-employment income).
| Installment | Georgia due date | Share of the year | Federal due date |
|---|---|---|---|
| Q1 | April 15, 2026 | 25% | April 15, 2026 |
| Q2 | June 15, 2026 | 25% | June 15, 2026 |
| Q3 | September 15, 2026 | 25% | September 15, 2026 |
| Q4 | January 15, 2027 | 25% | January 15, 2027 |
The 2026 Georgia income tax return is due April 15, 2027.
File and pay through the Georgia Department of Revenue.
LLC fees and sales tax in Georgia
- Forming an LLC: $100 state filing fee.
- Annual Registration: $50, every year, due between January 1 and April 1.
- Sales tax: 4% statewide, plus local rates in many cities and counties. Use the Sales Tax Calculator to price a sale.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
Georgia self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in Georgia?
For a single filer with no other income, about 23.5% of profit at $60,000, 26.3% at $100,000, and 29.2% at $150,000 for 2026, covering self-employment tax, federal income tax, and Georgia income tax. Enter your own numbers in the calculator for a personal figure.
Does Georgia tax self-employment income?
Yes. Georgia taxes self-employment profit as ordinary income at 4.99% flat rate. Georgia starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
When are Georgia estimated tax payments due for 2026?
April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form 500-ES. Required if you expect gross income for the year to exceed your exemptions plus estimated deductions plus $1,000 of income not subject to withholding (e.g., self-employment income).
How much does an LLC cost in Georgia?
The state filing fee to form an LLC is $100. Annual Registration: $50, every year, due between January 1 and April 1. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and Georgia's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- dor.georgia.gov/document/document/2026-employers-tax-guide-updated-june-2026/download
- www.legis.ga.gov/api/legislation/document/20252026/249080
- topstatefortalent.georgia.gov/node/546
- dor.georgia.gov/document/document/2026-500-es-estimated-tax-individuals-and-fiduciaries/download
- dor.georgia.gov/taxes/tax-faqs-due-dates-and-other-resources/tax-due-dates
- sos.ga.gov/how-to-guide/how-guide-register-domestic-entity
- sos.ga.gov/how-to-guide/how-file-annual-registration
- dor.georgia.gov/sales-tax-rates-general
- dor.georgia.gov/taxes/important-tax-updates