Estimate your self-employment tax in Eugene for 2026: the 15.3% SE tax, the deductible half, federal income tax, state income tax, and quarterly payments.
Last updated: May 2026 · Data: MIT Living Wage Calculator, C2ER, U.S. Census, BLS, IRS, state and city sources
Eugene self-employed workers pay federal SE tax and federal income tax, plus Oregon state income tax (4.75% to 9.9%). Oregon has no state sales tax. It levies a 0.1% statewide transit tax on wages in addition to income tax. The top marginal income tax rate is 9.9%.
| Net Profit | SE Tax | Half-SE Deduction | Total Est. Tax | Per Quarter |
|---|---|---|---|---|
| $30,000 | $4,239 | $2,119 | $6,372 | $1,593 |
| $50,000 | $7,065 | $3,532 | $13,055 | $3,264 |
| $75,000 | $10,597 | $5,299 | $22,031 | $5,508 |
| $100,000 | $14,130 | $7,065 | $32,708 | $8,177 |
| $150,000 | $21,194 | $10,597 | $54,482 | $13,621 |
Single filer, standard deduction. Total tax = SE tax + federal income tax + Oregon state tax. Estimates only.
Eugene is home to the University of Oregon and sits at the southern end of the Willamette Valley, with an economy built on higher education, healthcare, wood products and advanced manufacturing, a growing technology sector, and a deep track-and-field and outdoor-recreation culture.
| Local Metric | Eugene (2026 estimate) |
|---|---|
| Metro population | 180,000 |
| County / jurisdiction | Lane County |
| Cost of living index (US avg = 100) | 105 |
| MIT living wage, single adult | $21.00/hour |
| MIT living wage, one earner supporting a family of four | $42.50/hour |
| Applicable minimum wage | $14.70/hour |
| Average rent, 1-bedroom | $1,350/month |
| Average rent, 2-bedroom | $1,650/month |
| Median home price | $460,000 |
| Median household income | $62,000/year |
| Combined sales tax rate | 0% |
| Effective property tax rate | 1.05% of value/year |
Local figures are 2026 estimates compiled from the MIT Living Wage Calculator, the C2ER Cost of Living Index, U.S. Census and Zillow housing data, and city and county sources. Verify current figures before relying on them.
The federal SE tax rate is 15.3% (12.4% Social Security plus 2.9% Medicare), the same in Eugene as everywhere. It applies to 92.35% of net profit; Social Security stops at $176,100 of net earnings.
Oregon taxes self-employment income as ordinary income (4.75% to 9.9%), so Eugene freelancers owe state tax on top of federal.
On $60,000 of net profit in Eugene, estimated total tax (SE plus federal plus state) is about $16,396, or roughly $4,099 per quarter.
Eugene does not levy a local self-employment or income tax. Business owners should still budget for any required local license.
Business expenses that lower net profit (equipment, software, home office, mileage) reduce both SE tax and income tax. The deductible half of SE tax, self-employed health insurance, and retirement contributions reduce income tax.