What Taxes Does a Solo Attorney Pay? A Complete Guide for 2026

Starting a solo law practice changes your tax situation completely. As an employee, your employer withheld taxes. As a solo attorney, you are responsible for everything: and the rules are specific.

This guide covers what a solo attorney actually pays in federal taxes, when they pay it, and the deductions that matter.

The three taxes every solo attorney pays

1. Federal income tax

Your practice income (after deductions) flows onto your personal tax return. In 2026, the federal brackets for single filers range from 10% to 37%. Most solo attorneys fall into the 22%–32% brackets after deductions.

2. Self-employment tax (Social Security + Medicare)

This is the tax that surprises most new solo attorneys. You pay both the employee and employer share:

• Social Security: 12.4% on earnings up to the annual wage base ($176,100 for 2025, adjusted annually)
• Medicare: 2.9% on all earnings
• Total: 15.3% on net self-employment income

If your net earnings exceed $200,000 (single), an additional 0.9% Medicare surtax applies.

Example: a solo attorney with $150,000 of net practice income after deductions pays roughly $22,950 in self-employment tax: on top of income tax.

3. Quarterly estimated tax payments

Because no one withholds for you, the IRS requires quarterly payments:

• April 15 (Q1)
• June 15 (Q2)
• September 15 (Q3)
• January 15 of the following year (Q4)

The safe harbor rule: pay at least 100% of last year’s tax (110% if your adjusted gross income was over $150,000) and you avoid penalties. Many new solo attorneys use this rule in their first year because their income is unpredictable.

Entity choice matters: LLC, PLLC, or S-Corp

Most solo attorneys operate as a PLLC (Professional Limited Liability Company) or S-Corp. The choice affects your taxes:

Structure	Self-employment tax	Setup complexity	Notes
Sole proprietorship	Full 15.3% on all income	Simplest	No filing with the state beyond licensing
PLLC	Full 15.3% on all income	Low	Liability protection; taxed like a sole proprietorship by default
S-Corp	Salary subject to 15.3%; distributions exempt	Higher	Can save thousands on self-employment tax, but requires “reasonable salary” and payroll

The S-Corp trade-off: if your net income is above roughly $60,000–$80,000, an S-Corp election often saves more in self-employment tax than it costs in payroll administration. Below that, the complexity usually isn’t worth it.

Deductions specific to a law practice

• Malpractice insurance: fully deductible
• Bar dues and CLE (continuing legal education): deductible, including travel to CLE conferences
• Professional fees: Westlaw, LexisNexis, and research subscriptions
• Home office: if you have a dedicated space used regularly and exclusively for the practice
• Client development: meals with clients (50% deductible), marketing, website
• Equipment: computers, printers, furniture: either deducted in year one (Section 179) or depreciated
• Office rent and utilities: if you have an office
• Retirement contributions: SEP IRA or Solo 401(k) contributions reduce taxable income dollar-for-dollar

Solo 401(k) for attorneys: you can contribute up to $23,500 (2025 limit, adjusted) as employee, plus up to 25% of net self-employment income as employer, to a combined maximum around $70,000. This is the single biggest legal tax-reduction tool for a solo attorney.

Record-keeping you cannot skip

• Separate business bank account and credit card from day one
• Track mileage if you drive to court, clients, or CLE
• Keep receipts for every deduction: the IRS expects documentation
• Use accounting software (see our guide to legal practice accounting software) so tax time isn’t a scramble

State and local taxes

Beyond federal: state income tax (most states), possibly city tax (e.g., NYC), and: in some states: gross receipts or business activity taxes. Your state bar or state revenue department publishes the specifics.

When to hire a CPA

You can handle year one yourself with good records. Hire a CPA when any of these are true:

• You’re considering an S-Corp election
• Your income crosses $150,000
• You’re buying or selling a practice
• You receive an IRS notice

A CPA who works with attorneys pays for themselves: usually in the first filing season.

The bottom line

A solo attorney’s effective tax burden (income + self-employment) typically lands between 25% and 40% of net practice income depending on entity choice, deductions, and state. The three habits that prevent tax disasters: quarterly estimated payments, complete records, and a Solo 401(k).

Last checked: August 21, 2026. Tax law changes: confirm current figures with a CPA before relying on them.