Self-Employment Tax Calculator

Estimate the Social Security and Medicare (SECA) tax on your freelance or 1099 net profit, including the deductible half, using 2026 rates. Calculates in your browser.

A qualifying surviving spouse uses "Single or head of household" too.

Self-employment tax

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Net earnings (92.35%)-
Social Security (12.4%)-
Medicare (2.9%)-
Deductible half-
Additional Medicare (0.9%)-

Show the math

SE tax covers both halves of Social Security and Medicare:

net earnings = profit × 92.35%

SE tax = SS (12.4% to $184,500) + Medicare (2.9%)

Additional Medicare = 0.9% × (net earnings − (threshold − W-2 wages))

Uses the 2026 Social Security wage base of $184,500. No SE tax is owed when net earnings are under $400. W-2 wages reduce the Social Security base left for self-employment income, and they reduce the Additional Medicare threshold ($250,000 married filing jointly, $125,000 married filing separately, $200,000 otherwise). The one wages figure stands in for both W-2 box 3 and box 5. Additional Medicare is filed on Form 8959, separately from SE tax, and is not part of the deductible half; this shows only the part on self-employment income. Estimate only, not tax advice. All math runs locally in your browser.

What this does

A self-employment tax calculator estimates the Social Security and Medicare (SECA) tax on your freelance or 1099 net profit, including the deductible half.

How it works

You pay 15.3% on 92.35% of net profit, 12.4% Social Security up to the annual wage base plus 2.9% Medicare on all of it. The 92.35% excludes the employer-equivalent portion.

SE tax = net profit × 92.35% × 15.3%

How to use it

  1. Enter your net self-employment profit, any W-2 wages, and your filing status.
  2. Read your estimated self-employment tax.
  3. See the Social Security and Medicare split.
  4. Note the deductible half against income tax, and any 0.9% Additional Medicare Tax.

Understanding your result

Half of your self-employment tax is deductible against your income tax. This estimate is separate from income tax, which you also owe on the profit.

Example

$50,000 of net profit incurs about $7,065 of self-employment tax, half of which (~$3,532) is deductible.

Sources & methodology

Last updated .

Frequently asked questions

How is self-employment tax calculated?

You pay 15.3% on 92.35% of net profit, 12.4% Social Security up to the wage base ($184,500 in 2026) plus 2.9% Medicare on all of it.

Why only 92.35% of profit?

You can exclude the employer-equivalent portion, so the tax applies to 92.35% of your net profit rather than the full amount.

Is any of it deductible?

Yes. Half of your self-employment tax is deductible against your income tax.

Is there a minimum?

Yes. You owe no self-employment tax when your net earnings from self-employment (92.35% of profit) are under $400.

What about the Additional Medicare Tax?

A further 0.9% applies to self-employment income above $200,000 ($250,000 married filing jointly, $125,000 married filing separately), with the threshold reduced by your W-2 wages. It is filed on Form 8959 and is not part of the deductible half.

Is my data kept?

No. Everything is computed locally in your browser.