Self-Employment Tax Calculator

Find the Social Security and Medicare tax you owe on freelance or business profit.

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Amounts in dollars, for the 2026 tax year.
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Self-employment tax
Net earnings from self-employment (92.35%)
Social Security (12.4%)
Medicare (2.9%)
Additional Medicare (0.9%)
Deduction for half of SE tax
Quarterly amount (SE tax only)
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How Self-Employment Tax Works

Net earnings = net profit × 92.35%   SE tax = 12.4% (up to the Social Security wage base) + 2.9% (no cap)

The 2026 Social Security wage base is $184,500, shared with any W-2 wages. An additional 0.9% Medicare tax applies over $200,000 (single), $250,000 (joint) or $125,000 (separate). You deduct half of SE tax when figuring income tax.

Worked Example

Tips

SE tax is on top of income tax. Self-employed people usually pay both through quarterly estimated payments. Not tax advice.