Self-Employment Tax Calculator (2026 and 2025)
Estimate your federal self-employment (SE) tax from net self-employment profit. This self employment tax calculator applies the 92.35% net earnings factor, the 15.3% combined rate (12.4% Social Security up to the annual wage base, 2.9% Medicare), coordinates with W-2 wages, and shows the deduction for half of SE tax. Additional Medicare tax (0.9%) is calculated separately and is not deductible.
Scope: Federal SE tax only. State taxes, income tax, Qualified Business Income deduction, quarterly estimated payments, and special cases (church employees, clergy, farm/partnership optional methods, ministers, foreign income, community property) are not included. Results are estimates; consult a tax professional for filing.
Calculator
Results
Total Self-Employment Tax
$0.00
Social Security Portion
$0.00
Medicare Portion
$0.00
Deductible Half of SE Tax
$0.00
Additional Medicare Tax (Estimate)
$0.00
Calculation Details (Schedule SE Style)
What Would Change This Result
See how adjustments to profit, expenses, or W-2 wages would affect your SE tax. Each scenario recalculates from your current inputs.
Comparison Tables
| Component | Self-Employed Pays | Employee Pays (via withholding) | Employer Pays |
|---|---|---|---|
| Social Security (12.4%) | 12.4% of net earnings* | 6.2% | 6.2% |
| Medicare (2.9%) | 2.9% of net earnings | 1.45% | 1.45% |
| Additional Medicare (0.9%) | 0.9% above threshold† | 0.9% above threshold† | 0% |
| Total | 15.3% + 0.9% above threshold | 7.65% + 0.9% above threshold | 7.65% |
* Up to the Social Security wage base, reduced by W-2 Social Security wages.
† Thresholds: $200,000 Single/HoH/QW, $250,000 MFJ, $125,000 MFS (not indexed).
| Net Profit | Net Earnings (×0.9235) | Social Security Tax | Medicare Tax | Total SE Tax | Deductible Half |
|---|
Wage base: $184,500 (2026). Additional Medicare tax not shown; applies above $200,000 net earnings for Single filers.
How Self-Employment Tax Works
Net profit (after expenses)
100%
× 92.35% factor (Schedule SE)
92.35%
= Net earnings subject to SE tax
$0.00
Social Security (12.4%) up to wage base
12.4%
Medicare (2.9%) on all net earnings
2.9%
= Total SE Tax (15.3%)
15.3%
Deductible half (50% of SE tax)
50%
Infographic 2: Included vs. Excluded from This Calculator
✓ Included
- Federal self-employment tax (Social Security + Medicare)
- 92.35% net earnings factor
- Social Security wage base by tax year
- W-2 wage coordination
- Additional Medicare tax (0.9%) estimate
- Deduction for half of SE tax
✗ Excluded
- Federal income tax
- State and local taxes
- Qualified Business Income (QBI) deduction
- Quarterly estimated tax payments
- Church employee income, clergy, ministers
- Farm/partnership optional methods
- Foreign income, community property rules
Calculation Method and Formula
The self-employment tax calculation follows IRS Schedule SE and related guidance. This self employment tax formula applies the 92.35% factor, the Social Security wage base, and the 15.3% combined rate. Each step below shows the formula with substituted numbers from your inputs.
Step-by-Step Formula
- Net earnings from self-employment = max(0, Net profit) × 0.9235
- SE tax threshold check: If net earnings < $400, SE tax = $0 (no tax due)
- Social Security wage base room = max(0, Wage base − W-2 Social Security wages)
- Social Security taxable base = min(Net earnings, SS wage base room)
- Social Security tax = Social Security taxable base × 12.4%
- Medicare tax = Net earnings × 2.9%
- Total SE tax = Social Security tax + Medicare tax
- Deductible half of SE tax = Total SE tax ÷ 2 (reported on Schedule 1, line 15)
- Additional Medicare tax threshold = Statutory threshold − W-2 Medicare wages (floored at $0)
- Additional Medicare tax = max(0, Net earnings − Adjusted threshold) × 0.9% (not deductible; Form 8959)
Self-Employment Tax Rates
| Component | Rate | Applies To | Cap / Threshold |
|---|---|---|---|
| Social Security | 12.4% | Net earnings up to wage base | Wage base (2026: $184,500; 2025: $176,100) |
| Medicare | 2.9% | All net earnings | No cap |
| The self employment tax 15.3% combined rate applies to net earnings (after the 92.35% factor) up to the Social Security wage base. | |||
| Total SE Tax | 15.3% | ||
| Additional Medicare | 0.9% | Net earnings above threshold | Single/HoH/QW: $200,000; MFJ: $250,000; MFS: $125,000 |
Worked Examples
These examples use 2026 parameters (wage base $184,500, single filer, no W-2 wages unless noted). They illustrate the arithmetic; verify current rules before filing.
Example 1: $100,000 Net Profit, No W-2 Wages
- Net earnings
- $100,000 × 0.9235 = $92,350.00
- Social Security
- $92,350.00 × 12.4% = $11,451.40
- Medicare
- $92,350.00 × 2.9% = $2,678.15
- Total SE tax
- $11,451.40 + $2,678.15 = $14,129.55
- Deductible half
- $14,129.55 ÷ 2 = $7,064.78
Example 2: $250,000 Net Profit, Single, No W-2 Wages
- Net earnings
- $250,000 × 0.9235 = $230,875.00
- Social Security (capped)
- $184,500 × 12.4% = $22,878.00
- Medicare
- $230,875.00 × 2.9% = $6,695.38
- Total SE tax
- $22,878.00 + $6,695.38 = $29,573.38
- Deductible half
- $29,573.38 ÷ 2 = $14,786.69
- Additional Medicare
- ($230,875 − $200,000) × 0.9% = $277.88 (not deductible)
Example 3: $100,000 Net Profit, $150,000 W-2 Wages, Single
- Net earnings
- $100,000 × 0.9235 = $92,350.00
- SS wage base room
- $184,500 − $150,000 = $34,500
- Social Security
- $34,500 × 12.4% = $4,278.00
- Medicare
- $92,350.00 × 2.9% = $2,678.15
- Total SE tax
- $4,278.00 + $2,678.15 = $6,956.15
- Deductible half
- $6,956.15 ÷ 2 = $3,478.08
- Add. Medicare threshold
- $200,000 − $150,000 = $50,000
- Additional Medicare
- ($92,350 − $50,000) × 0.9% = $381.15 (not deductible)
Example 4: Threshold — $433 Net Profit
- Net earnings
- $433 × 0.9235 = $399.88 (below $400)
- Result
- SE tax = $0.00 (no tax due)
Common Mistakes and Key Conditions
- Using gross revenue instead of net profit. SE tax is based on net profit after business expenses (Schedule C line 31), not gross income.
- Forgetting the 92.35% factor. The 15.3% rate applies to 92.35% of net profit, not the full profit amount.
- Ignoring the $400 threshold. If net earnings are below $400, no SE tax is due (though you may still file Schedule SE to earn Social Security credits).
- Not coordinating W-2 wages. W-2 Social Security wages reduce the wage base room for SE tax. W-2 Medicare wages reduce the Additional Medicare threshold.
- Confusing the deductible half. Only half of the regular SE tax (Social Security + Medicare) is deductible. Additional Medicare tax is not deductible.
- Overlooking Additional Medicare Tax. The 0.9% surtax applies to net earnings above statutory thresholds ($200k single, $250k MFJ, $125k MFS) and is reported separately on Form 8959.
- Assuming this calculator covers income tax. It does not. SE tax is separate from federal and state income tax.
- Using the wrong wage base year. The Social Security wage base changes annually. Select the correct tax year.
Frequently Asked Questions
- How much self-employment tax do I owe?
- Enter your net profit, tax year, filing status, and any W-2 wages above. This calculator applies the 92.35% factor, the Social Security wage base, and the 15.3% combined rate to estimate your SE tax and the deductible half. The self employment tax rate combines 12.4% Social Security and 2.9% Medicare.
- What is the self-employment tax rate for 2026?
- The combined SE tax rate is 15.3%: 12.4% for Social Security on net earnings up to the wage base ($184,500 for 2026), plus 2.9% for Medicare on all net earnings. An additional 0.9% Medicare tax applies above statutory thresholds.
- How do I calculate self-employment tax?
- Multiply net profit by 92.35% to get net earnings. If net earnings are $400 or more, apply 12.4% Social Security tax up to the wage base (minus W-2 SS wages) and 2.9% Medicare tax on all net earnings. Add them for total SE tax. Half is deductible on Schedule 1. This is how to calculate self employment tax using the standard schedule se calculator method.
- Is half of self-employment tax deductible?
- Yes. You can deduct 50% of your SE tax (Social Security + Medicare portions) as an adjustment to income on Schedule 1 (Form 1040), line 15. This deduction does not apply to the Additional Medicare Tax (0.9%).
- What is the Social Security wage base for 2026?
- The 2026 Social Security wage base is $184,500. For 2025 it was $176,100. W-2 Social Security wages from other jobs reduce the room available for SE tax.
- Does the self-employment tax calculator include Additional Medicare Tax?
- Yes, this self employed tax calculator estimates the Additional Medicare Tax (0.9% on net earnings above the filing-status threshold, reduced by W-2 Medicare wages). It is shown separately and is not included in the deductible half. This 1099 tax calculator also handles W-2 wage coordination for accurate results.
- Can I use this for quarterly estimated tax payments?
- No. This calculator estimates annual SE tax only. For quarterly payment calculations, use the Estimated Tax Calculator (separate tool).
- What if I have church employee income?
- Church employee income is outside the scope of this calculator. Special rules apply (Form 8959, Schedule SE line 5a). Consult a tax professional.
- Does this work for farmers or partners using optional methods?
- No. Optional methods for farm income (Schedule SE Section B) and nonfarm income (Section C) are outside the scope of this calculator.
Glossary
- Net profit
- Business income minus business expenses (Schedule C line 31 or equivalent).
- Net earnings from self-employment
- Net profit × 92.35%. The base for SE tax calculation.
- Social Security wage base
- The maximum earnings subject to Social Security tax each year ($184,500 for 2026).
- W-2 Social Security wages (Box 3)
- Wages subject to Social Security tax from an employer. Reduces the wage base room for SE tax.
- W-2 Medicare wages (Box 5)
- Wages subject to Medicare tax from an employer. No wage base limit; reduces the Additional Medicare threshold.
- Additional Medicare Tax
- 0.9% tax on earnings above $200,000 (Single/HoH/QW), $250,000 (MFJ), or $125,000 (MFS). Reported on Form 8959; not deductible.
- Deductible half of SE tax
- 50% of the regular SE tax (Social Security + Medicare) claimed as an above-the-line deduction on Schedule 1.
- Schedule SE
- IRS form used to calculate and report self-employment tax.
Official References
- IRS Schedule SE and Instructions — Primary form for SE tax calculation.
- IRS Self-Employment Tax Page — Overview of SE tax rules and rates.
- IRS Topic No. 554: Self-Employment Tax — Official topic summary.
- Social Security Administration: Contribution and Benefit Base — Annual wage base announcements.
- IRS Form 8959: Additional Medicare Tax — Form and instructions for the 0.9% surtax.
Last checked: 2026-10-18. Rules and rates are versioned by tax year. This calculator uses 2025 and 2026 parameters. For any year without a verified wage base, the result will show RULE_NOT_VERIFIED.
Limitations, Exclusions, and Assumptions
- Federal only: No state or local SE tax equivalents are calculated.
- No income tax: Federal and state income tax, tax brackets, credits, and the Qualified Business Income (QBI) deduction are not included.
- No quarterly payments: Estimated tax payment calculations are handled by a separate calculator.
- Special cases excluded: Church employee income, clergy/ministers, farm/partnership optional methods, foreign income, community property states, and certain government employees.
- Estimates only: Results are for planning. The IRS makes final determinations. Consult a tax professional for filing.
- Rounding: Internal arithmetic uses exact decimals. Displayed dollar amounts are rounded to the nearest cent (half up). Schedule SE rounds to whole dollars on the form; this calculator shows cents and labels it a calculator convention.
- Years supported: Tax years 2025 and 2026 with verified wage bases. Other years return
RULE_NOT_VERIFIED. - No personal data collected: All calculations run client-side. No inputs are transmitted or stored remotely.
