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Self-Employment Tax Calculator

Calculate your self-employment tax including Social Security, Medicare, and quarterly estimated payments.

This calculator applies the standard 15.3% self-employment tax rate to your net self-employment earnings, split into its two real components. Net self-employment earnings (gross income minus business expenses, floored at zero for a loss year) is first multiplied by 92.35% (line 17), mirroring the real IRS rule that only 92.35% of net SE earnings is subject to SE tax. Social Security tax is 12.4% of that base, but only up to the annual Social Security wage base (184,500 for 2026) minus any other W-2 income you already paid Social Security tax on (line 19-22); Medicare tax is a flat 2.9% with no cap (line 24-25); and Additional Medicare tax adds 0.9% on combined earnings above $200,000 (single) or $250,000 (married filing jointly), since that threshold isn't doubled for joint filers the way many other thresholds are (line 27-30). Gross self-employment income has the largest effect on nearly every dollar output, since it's the base every other calculation builds from. At income levels below both the wage base and the Additional Medicare threshold, filing status makes no difference to the dollar totals -- it only matters once combined earnings cross the $200,000/$250,000 split. This model computes federal SE tax only; it does not include federal or state income tax on the same earnings, which are calculated separately.

Inputs

$
$
$

Results

Total SE Tax

$11,303.64

≈ 8 months of rent

Social Security Tax (12.4%)$9,161.12
Medicare Tax (2.9%)$2,142.52
Additional Medicare (0.9%)$0.00
Deductible Half of SE Tax$5,651.82
Effective SE Tax Rate14.13%
Quarterly Estimated Payment$2,825.91

Figures current as of 2026. Source: SSA 2026 COLA Fact Sheet (Oct 24, 2025)

How to Use This Calculator
  1. Enter your gross self-employment income, before deducting business expenses.
  2. Add any business expenses to see them deducted from your taxable self-employment income.
  3. Enter other W-2 income if you also have an employer job.
  4. Select your filing status.
  5. Review the total self-employment tax (15.3% on net earnings), the deductible half of SE tax, and your quarterly estimated payment.

How the result changes with Gross Self-Employment Income

Gross Self-Employment IncomeTotal SE Tax
$100,000.00$14,129.55
$350,000.00$33,360.55
$650,000.00$43,888.45
$900,000.00$52,661.70

What each input means

Gross Self-Employment Income
Self-employment income before deducting business expenses.
Business Expenses
Total annual business-related expenses.
Other W-2 Income
Income from sources other than primary employment.
Filing Status
Your tax filing status.

How this is calculated

Worked example, using the default values

  1. Identify Input Parameters
    4 parameters
    Net Self-Employment Income = 80000, Business Expenses = 0, Other W-2 Income = 0, Filing Status = 0 = 4 input(s) provided
  2. Calculate Total SE Tax
    Total SE Tax
    11303.64 = $11,303.64
  3. Calculate Social Security Tax
    Social Security Tax
    9161.12 = $9,161.12
  4. Calculate Medicare Tax
    Medicare Tax
    2142.52 = $2,142.52

Figures and sources

Engine last updated . Checked against 2 independently-derived tests — how we verify calculators.

Frequently Asked Questions

Why does my filing status not change my SE tax at moderate income levels?

Filing status only affects the Additional Medicare threshold, which is $200,000 for single filers and $250,000 for married filing jointly (line 28). Below both figures, neither filing status triggers the Additional Medicare tax, so Social Security tax and the base Medicare tax -- which don't reference filing status at all -- are the whole story, and the total is identical either way.

What happens if my business expenses exceed my gross self-employment income?

Net self-employment earnings is floored at zero (gross income minus business expenses, never allowed to go negative), so a loss year produces $0 in every SE tax figure rather than a negative number. Self-employment tax is only ever owed on positive net earnings from self-employment, matching the real rule that a business loss doesn't generate a negative tax liability.

Why is only 92.35% of my net earnings taxed, not the full amount?

The 92.35% multiplier (line 17) mirrors the actual IRS Schedule SE calculation, which accounts for the fact that a traditional employee's share of Social Security and Medicare tax (7.65%, the other half an employer pays) isn't itself subject to SE tax -- self-employed people effectively get an equivalent adjustment before the 15.3% combined rate is applied.

Does other W-2 income affect my Social Security tax here?

Yes. Social Security tax is capped at the annual wage base, and this calculator reduces that cap by any other W-2 income you enter (line 21, wageBase minus otherIncome), reflecting that Social Security tax you already paid through payroll withholding on a W-2 job counts toward the same annual cap as your self-employment earnings.

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