1099 Quarterly Taxes in Florida (2025-2026)
Florida has no state personal income tax. For self-employed Floridians — freelancers, contractors, consultants, gig workers — that means your tax burden is entirely federal: regular income tax + 15.3% self-employment tax. No state return is required for personal 1099 income.
Florida state income tax (2025)
0%. Florida is one of nine states without a personal income tax (the others: Alaska, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming).
Florida corporate / business taxes that may apply
If you operate as a C-corporation or as an LLC that elects C-corp taxation, Florida levies a corporate income tax (5.5% on net income above $50,000). Most freelancers operate as sole proprietors or single-member LLCs (taxed as disregarded entities), which avoids this.
Florida also charges sales tax (6% state + local surtaxes up to 2.5%) on tangible goods and certain services. Pure service freelancers (consulting, writing, design) typically don't collect sales tax.
Federal quarterly payments — what Florida freelancers owe
- Federal income tax — based on net SE income after expenses.
- Self-employment tax — 15.3% on 92.35% of net earnings (12.4% Social Security up to $176,100 + 2.9% Medicare on all).
- Additional Medicare — 0.9% on income over $200,000 (single) or $250,000 (married filing jointly).
Federal due dates
- Q1 — April 15, 2026
- Q2 — June 16, 2026
- Q3 — September 15, 2026
- Q4 — January 15, 2027
Pay through IRS Direct Pay (irs.gov/payments) for free bank transfers, or mail Form 1040-ES.
Why Florida is popular with high-income freelancers
Combined with no state estate tax and no state-level capital gains tax, Florida's 0% income tax is a major reason high-earning consultants and remote workers relocate here. A $200,000 freelancer in California pays roughly $13,000 in CA state income tax. The same freelancer in Florida: $0.
Try the calculator with Florida pre-selected
Run the Quarterly1099 calculator → (Florida state rate = 0%.)