Self-Employment Tax Calculator

Calculate your 2026 self-employment tax. 15.3% SE tax breakdown: 12.4% Social Security + 2.9% Medicare. Includes deductible portion and quarterly estimated payment schedule.

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Affects Social Security wage base cap

How Self-Employment Tax Works

  1. Net SE income is multiplied by 92.35% to get taxable SE earnings.
  2. Social Security tax (12.4%) applies up to the wage base ($176,100 for 2026).
  3. Medicare tax (2.9%) applies to all SE earnings with no cap.
  4. Additional Medicare tax (0.9%) applies above $200K (single) or $250K (MFJ).
  5. 50% of SE tax is deductible from gross income on your 1040.

2026 SE Tax Rates

  • Combined SE tax rate: 15.3% (12.4% SS + 2.9% Medicare)
  • Social Security wage base: $176,100
  • Additional Medicare threshold: $200,000 (Single), $250,000 (MFJ)
  • Quarterly estimated payments due Apr 15, Jun 15, Sep 15, Jan 15
  • 100% client-side -- no data sent anywhere

Disclaimer: This tool is provided as-is for informational and educational purposes only.

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