Estimate your self-employment tax in Los Angeles 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
Los Angeles self-employed workers pay federal SE tax and federal income tax, plus California state income tax (1% to 12.3%). California has the highest top marginal income tax rate in the nation at 13.3% (including the 1% Mental Health Services Tax on income over $1 million). The $800 minimum franchise tax applies to all LLCs regardless of income.
| Net Profit | SE Tax | Half-SE Deduction | Total Est. Tax | Per Quarter |
|---|---|---|---|---|
| $30,000 | $4,239 | $2,119 | $5,700 | $1,425 |
| $50,000 | $7,065 | $3,532 | $11,263 | $2,816 |
| $75,000 | $10,597 | $5,299 | $19,463 | $4,866 |
| $100,000 | $14,130 | $7,065 | $30,090 | $7,523 |
| $150,000 | $21,194 | $10,597 | $52,120 | $13,030 |
Single filer, standard deduction. Total tax = SE tax + federal income tax + California state tax. Estimates only.
Los Angeles is the second-largest city in the United States and the economic engine of Southern California, anchored by entertainment and media, international trade through the Port of Los Angeles, aerospace, tourism, and a fast-growing technology sector.
| Local Metric | Los Angeles (2026 estimate) |
|---|---|
| Metro population | 3.8 million |
| County / jurisdiction | Los Angeles County |
| Cost of living index (US avg = 100) | 150 |
| MIT living wage, single adult | $27.81/hour |
| MIT living wage, one earner supporting a family of four | $48.40/hour |
| Applicable minimum wage | $17.87/hour |
| Average rent, 1-bedroom | $2,300/month |
| Average rent, 2-bedroom | $2,950/month |
| Median home price | $960,000 |
| Median household income | $76,000/year |
| Combined sales tax rate | 9.5% |
| Effective property tax rate | 0.72% 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 Los Angeles as everywhere. It applies to 92.35% of net profit; Social Security stops at $176,100 of net earnings.
California taxes self-employment income as ordinary income (1% to 12.3%), so Los Angeles freelancers owe state tax on top of federal.
On $60,000 of net profit in Los Angeles, estimated total tax (SE plus federal plus state) is about $14,199, or roughly $3,550 per quarter.
Los Angeles does not levy a local self-employment or income tax. Los Angeles levies a city business tax based on gross receipts (the rate varies by business category). New small businesses below the receipts threshold may qualify for an exemption but must still register.
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.