Self-employment tax for Georgia freelancers
How the 15.3% self-employment tax works for freelancers in Georgia, the 92.35% rule, the wage base and the deduction for half of it.
Key facts
| Place | Georgia |
|---|---|
| Sales tax | State sales tax |
| Standard rate on file | 4% |
| Multiply net price by | 1.04 |
| Tax share of a gross price | 3.85% |
| Currency | USD |
15.3% on 92.35% of profit
Self-employment tax covers Social Security (12.4%) and Medicare (2.9%). It applies to 92.35% of net self-employment profit. Social Security stops at the annual wage base, which the calculator sets to $184,500 for 2026; Medicare has no cap.
Worked example
Here is the calculation with sample figures. Change any number in the Georgia Self-Employment Tax Calculator to run your own.
| Profit | $100,000.00 |
| Social Security wage base | $184,500.00 |
| Self-employment tax | $14,129.55 |
|---|---|
| Deduction | $7,064.78 |
Half is deductible
You can deduct half of your self-employment tax when calculating income tax. The calculator shows that figure.
Plus income tax
Self-employment tax comes on top of federal and any Georgia income tax, so set aside money from each payment and make quarterly estimated payments.
Quick reference at 4%
Common amounts in Georgia, worked both ways: adding tax to a net price, and extracting it from a price that already includes tax.
| Amount | Tax on net amount | Gross (net + tax) | Net if amount includes tax |
|---|---|---|---|
| $10.00 | $0.40 | $10.40 | $9.62 |
| $50.00 | $2.00 | $52.00 | $48.08 |
| $100.00 | $4.00 | $104.00 | $96.15 |
| $250.00 | $10.00 | $260.00 | $240.38 |
| $500.00 | $20.00 | $520.00 | $480.77 |
| $1,000.00 | $40.00 | $1,040.00 | $961.54 |
| $5,000.00 | $200.00 | $5,200.00 | $4,807.69 |
How Georgia compares
Standard rates on file for other states. A difference of a few points matters most on high-value purchases and on cross-border sales.
| Place | Rate on file | Compared with 4% |
|---|---|---|
| Delaware | 0% | lower |
| District of Columbia | 6% | higher |
| Florida | 6% | higher |
| Hawaii | 4% | same |
| Idaho | 6% | higher |
| Illinois | 6.25% | higher |
Using the calculator step by step
- Open the Georgia Self-Employment Tax Calculator.
- Type your figures into the numbered lines. Results update as you type.
- Check the rate field. It starts at 4%; change it if a reduced rate, local surcharge or exemption applies to you.
- Read the result on the receipt panel, and use the formula shown under it if you need to explain the figure to a client or colleague.
Key terms
- Standard rate
- The rate that applies to most goods and services unless a specific reduced rate, zero rate or exemption applies.
- Effective rate
- Total tax divided by total income, the average rate you actually pay.
- Net amount
- The amount before tax is added. On an invoice it is the figure the tax is calculated on.
- Exempt supply
- A sale that falls outside the tax entirely. No tax is charged and input tax usually cannot be reclaimed.
- Withholding
- Tax deducted at source, by an employer or payer, before the money reaches you.
Common mistakes to avoid
- Forgetting quarterly estimated payments.
- Not deducting half of the self-employment tax.
Run your own numbers. The Georgia Self-Employment Tax Calculator updates as you type and shows the formula it uses.
Frequently asked questions
What is the self-employment tax rate?
15.3% on 92.35% of net earnings, with Social Security capped at the wage base.
Do Georgia freelancers pay state tax too?
Self-employment tax is federal; state income tax rules for Georgia apply separately.
This article is general information for planning, not tax advice. Rates and rules change; confirm with your tax authority or a qualified adviser.