Self-Employment Tax Calculator
Enter your net profit from self-employment and choose the tax year and your filing status to see your self-employment tax. The tool splits it into Social Security and Medicare, adds the Additional Medicare Tax if you are over the threshold, and shows the deduction for half of the tax that you take when working out income tax. If you also have a job, enter your wages so the Social Security wage base is not counted twice. Everything runs in your browser.
Income minus business expenses, before this tax.
Net earnings subject to the tax: 92,350.00, which is your profit times 92.35%.
An estimate of the US self-employment tax on Schedule SE for one business, for the 2025 and 2026 tax years. It does not cover other kinds of self-employment tax, farm income, church income or state taxes, and it is not tax advice. Income tax is a separate calculation.
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Math & MoneyAbout the Self-Employment Tax Calculator
US self-employment tax pays for Social Security and Medicare when you work for yourself. It is worked out on 92.35% of your net profit, which adjusts the base to match how an employee's wages are treated. The rate is 12.4% for Social Security, on net earnings up to the Social Security wage base, and 2.9% for Medicare, on all net earnings. The wage base is 176,100 for 2025 and 184,500 for 2026, according to the Social Security Administration. Wages from a job count against the wage base first. An Additional Medicare Tax of 0.9% applies to earnings over 200,000, or 250,000 for married people filing jointly and 125,000 for married people filing separately, and the IRS says to reduce the threshold by your Medicare wages first. If your net earnings are under 400 you owe no self-employment tax. You can deduct half of the tax, not counting the Additional Medicare Tax, when you work out your income tax. For example, a net profit of 100,000 in 2026 has net earnings of 92,350 and a tax of 14,129.55, of which 7,064.78 is deductible. We checked the code against worked examples by hand, including the wage base cut-off, wages from a job, the 400 minimum and each filing status. The tool is an estimate for one business. It does not cover farm income, church income or state taxes, and it is not tax advice. Everything runs in your browser and nothing is uploaded.
What is the self-employment tax rate?▾
15.3%, made up of 12.4% for Social Security and 2.9% for Medicare. It applies to 92.35% of your net profit, and the Social Security part stops at the wage base, which is 184,500 for 2026. An extra 0.9% Additional Medicare Tax applies above 200,000 for most filers.
Why is it worked out on 92.35% of my profit?▾
The 92.35% reflects the deduction that an employer would get for its half of the tax, so self-employed people are taxed on a base comparable to an employee's wages. You multiply your net profit by 0.9235 to get your net earnings.
Can I deduct self-employment tax?▾
You can deduct half of it from your income when you work out income tax. This lowers your income tax. It does not lower the self-employment tax itself, and it does not include the Additional Medicare Tax.
Do I owe self-employment tax on a small side income?▾
Only if your net earnings are 400 or more. The tool applies that test to your profit times 92.35%. If you have a job as well, the wages from it count against the Social Security wage base before your self-employment income does.
Is this tax advice?▾
No. It is an estimate for one business. Your actual tax depends on your whole return, including items this tool does not cover. Check the IRS instructions for Schedule SE or a tax professional before you file.