Kalkulator podatku netto dla niezależnych kontrahentów

It starts with your gross business income (annualized if you enter monthly), subtracts business expenses to get net profit, applies self-employment tax to 92.35% of that net profit at the combined Social Security and Medicare rates (about 15.3%, subject to the wage base and Additional Medicare Tax), deducts half of SE tax when estimating federal income tax with approximate 2026 brackets and the standard deduction, then adds an approximate state income tax. Take-home is net profit minus remaining total tax after any quarterly payments you already entered.

Common ordinary and necessary expenses include software and tools, equipment, home office (when eligible), contractor or subcontractor costs, professional insurance, marketing, and business travel. Enter a realistic annual total here for planning—keep receipts and follow IRS rules for what is deductible. This tool does not audit expense categories; it only uses the dollar amount you provide.

Often yes. Contractor pay usually has little or no tax withheld, so many freelancers make quarterly estimated payments (Form 1040-ES) to cover SE tax and income tax and avoid underpayment penalties. This calculator can show a simple four-way set-aside of remaining annual tax and lets you subtract estimated payments already made. Safe-harbor rules based on prior-year tax can matter if income swings—confirm deadlines and amounts with IRS guidance or a tax pro.

Those tools start from Form 1099 boxes (NEC Box 1, mixed 1099 streams, etc.). This take-home calculator is income-first: enter gross business income and expenses whether or not a form has arrived yet. Pair it with the 1099-NEC, 1099-K, 1099-MISC, or general 1099 estimators when you reconcile year-end forms, and with the Freelance Hourly Rate Calculator when you set pricing from a net income goal.

No. This is a privacy-first planning estimate using approximate 2026 federal brackets, average state rates, and standard SE tax math. Calculations and PDF downloads run entirely in your browser—nothing is uploaded. It does not file returns or replace a CPA, enrolled agent, or tax software.