What a photography year actually owes.

Before the math

Your net profit is what gets taxed.

• Gross bookings are not the input. A photographer who books $85,000 of weddings and portrait work but spends $15,000 on second shooters, camera bodies and lenses, mileage, software and gallery hosting, insurance, and marketing has a net profit of $70,000. Every figure on this page runs on that net number.
• Gear is deductible, one way or another. Bodies, lenses, and lighting are business expenses; smaller purchases are usually expensed in the year bought and larger ones can be expensed or depreciated. Either way they lower the net this calculator taxes. The wedding photographer deduction guide walks the full list.
• Second shooters cut both ways. What you pay a second shooter is deductible, and from 2026 payments of $2,000 or more to one contractor in a year are reported on Form 1099-NEC (the threshold was $600 through 2025). Their invoice to you is your paper trail.

Worked example

A $70,000 net photography year, single filer.

• The SE tax line. $70,000 × 92.35% = $64,645 of taxable earnings, × 15.3% = $9,891. That is the 12.4% Social Security (under the 2026 wage base of $184,500) plus 2.9% Medicare.
• The federal line. Half the SE tax comes off first, giving an AGI of $65,055; then the 2026 standard deduction of $16,100 and a simplified 20% qualified business income deduction bring taxable income to $35,944, which runs through the 2026 brackets for $4,065.
• The state line. Colorado taxes income at a flat 4.4% in 2026, which adds $2,862 here. In the nine states with no income tax this example drops to federal only; pick your state in the calculator above.

FAQ

Common questions.

What is the self employment tax rate for photographers in 2026?

The same federal rate as every Schedule C trade: 15.3% on 92.35% of your net profit, which is 12.4% Social Security plus 2.9% Medicare. The Social Security part stops at the 2026 wage base of $184,500, and an extra 0.9% Medicare tax applies above $200,000 of earnings for single filers ($250,000 married filing jointly).

What can a photographer deduct before this math applies?

The ordinary costs of shooting: second shooters and assistants, camera bodies and lenses, mileage to venues at the IRS standard rate, editing software and gallery hosting, insurance, and marketing. Deductions come off the top, so the calculator runs on your net profit after them, not your gross bookings.

Do I owe tax on a deposit I collected this year?

Generally yes. Most solo photographers file on the cash basis, so a deposit you receive and expect to keep is income in the year it arrives, even for a wedding you shoot next year. This is general information, not tax advice; your accountant can confirm the treatment for your books.

How much of each booking should I set aside for taxes?

In the worked example on this page ($70,000 of net photography income, single filer, Colorado) the all in estimate lands near 24.03% of net. Your number moves with your state, filing status, and deductions, so run your real figures in the calculator rather than copying a rule of thumb.

Is half of my SE tax really deductible?

Yes. You deduct half of your SE tax as an adjustment to income on Form 1040, which lowers your adjusted gross income before income tax is figured. The calculator applies this automatically.

Educational estimate, not tax advice. 2026 figures: Social Security wage base per IRS Topic 751; standard deduction and brackets per Rev. Proc. 2025-32; additional Medicare thresholds per Form 8959. The estimate excludes credits, dependents, retirement contributions, and QBI phaseout rules at higher incomes. Talk to a CPA before filing. This is the photographer version of the self employment tax calculator; the 1099 quarterly calculator turns the estimate into per deadline payments, and the photography invoice generator bills the bookings themselves.