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Self-Employment Tax Calculator 2026

Social Security and Medicare tax on self-employment income for 2026, with the half you can deduct and how a W-2 job changes it.

Built by AbhiLast reviewed October 4, 2026

Profit $100,000Rest of profit85,870.45SE tax14,129.55SE tax $14,130

Wages already taxed for Social Security use up part of the wage base.

Result

Self-employment tax for 2026$14,129.55Estimate

Self-employment tax only. Income tax on the same profit is separate.

Social Security part (12.4%)
$11,451.40Estimate
Medicare part (2.9%)
$2,678.15Estimate
Deduction for half of it
$7,064.78Estimate
Additional Medicare Tax on this income
$0.00Estimate
Earnings it is figured on (92.35% of profit)
$92,350.00Estimate
As a share of profit
14.13%Estimate
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An estimate from the published rates for the tax year shown, for the situation described on this page. It is not a tax return or tax advice. Rules change with each budget, and your own circumstances can change the answer. Check it against your payslip and the tax authority’s own calculator, and confirm anything that matters with a qualified tax adviser. Read the full disclaimer

How to use the Self-Employment Tax Calculator 2026

  1. Pick your filing status. It matters only for the Additional Medicare Tax.
  2. Enter your net profit from self-employment for 2026, after business expenses, from Schedule C or a partnership K-1.
  3. If you also have a job, enter your W-2 wages so the Social Security wage base is shared correctly.
  4. Read the self-employment tax, the half you can deduct and any Additional Medicare Tax.

The calculation

Self-employment tax is figured on Schedule SE, and the 2026 Form 1040-ES worksheet repeats the same steps for planning estimated payments. This page follows them.

earnings      = net profit × 92.35%          (nothing due if under $400)Social Security = 12.4% × smaller of (earnings, $184,500 − W-2 wages)Medicare      = 2.9% × earningsSE tax        = Social Security + Medicarededuction     = SE tax ÷ 2

Additional Medicare Tax is separate. It is 0.9% of earnings above your filing status’s threshold, after that threshold is reduced by your wages. It is paid with your income tax on Form 8959 and is not included in the deductible half.

What it doesn’t include

This is the payroll-style tax on self-employment income only. Federal income tax on the same profit is charged as well, after the deduction for half the self-employment tax and any qualified business income deduction. The federal income tax calculator and the quarterly estimated tax calculator cover those.

With your numbers

  1. Profit × 92.35% = $92,350.00
  2. 12.4% Social Security $11,451.40 + 2.9% Medicare $2,678.15 = $14,129.55
  3. Half, $7,064.78, is deducted in working out adjusted gross income

Quick reference

Self-employment tax only. Income tax on the same profit is separate.

Common salaries, worked out with the options this calculator starts on.
ExampleSelf-employment tax for 2026
$10,000 profit$1,412.96
$50,000 profit$7,064.78
$100,000 profit$14,129.55
$184,500 profit$26,069.02
$250,000 profit$29,573.38
$60,000 profit with $150,000 wages$5,884.89
$400 profit$0.00

Where the numbers come from

The fixed figures this calculator relies on, and the published source each one was checked against. How the calculators are built and checked

28 sources

  1. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.01, Table 3

    Used for

    • Single: taxable income above this is taxed at 12%.
    • Single: taxable income above this is taxed at 22%.
    • Single: taxable income above this is taxed at 24%.
    • Single: taxable income above this is taxed at 32%.
    • Single: taxable income above this is taxed at 35%.
    • Single: taxable income above this is taxed at 37%.

  2. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.01, Table 1

    Used for

    • Married filing jointly: taxable income above this is taxed at 12%.
    • Married filing jointly: taxable income above this is taxed at 22%.
    • Married filing jointly: taxable income above this is taxed at 24%.
    • Married filing jointly: taxable income above this is taxed at 32%.
    • Married filing jointly: taxable income above this is taxed at 35%.
    • Married filing jointly: taxable income above this is taxed at 37%.

  3. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.01, Table 4

    Used for

    • Married filing separately: taxable income above this is taxed at 12%.
    • Married filing separately: taxable income above this is taxed at 22%.
    • Married filing separately: taxable income above this is taxed at 24%.
    • Married filing separately: taxable income above this is taxed at 32%.
    • Married filing separately: taxable income above this is taxed at 35%.
    • Married filing separately: taxable income above this is taxed at 37%.

  4. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.01, Table 2

    Used for

    • Head of household: taxable income above this is taxed at 12%.
    • Head of household: taxable income above this is taxed at 22%.
    • Head of household: taxable income above this is taxed at 24%.
    • Head of household: taxable income above this is taxed at 32%.
    • Head of household: taxable income above this is taxed at 35%.
    • Head of household: taxable income above this is taxed at 37%.

  5. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.01, Tables 1 to 4

    Used for

    • Federal income tax rate of the 10% bracket.
    • Federal income tax rate of the 12% bracket.
    • Federal income tax rate of the 22% bracket.
    • Federal income tax rate of the 24% bracket.
    • Federal income tax rate of the 32% bracket.
    • Federal income tax rate of the 35% bracket.
    • Federal income tax rate of the 37% bracket.

  6. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.14(1)

    Used for

    • Standard deduction, single and married filing separately.
    • Standard deduction, married filing jointly and surviving spouses.
    • Standard deduction, head of household.

  7. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.14(3): "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650"

    Used for

    • Additional standard deduction for each married filer aged 65 or over, or blind.

  8. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.14(3): "increased to $2,050 if the individual is also unmarried and not a surviving spouse"

    Used for

    • Additional standard deduction for an unmarried filer aged 65 or over, or blind.

  9. 26 U.S.C. 151(d)(5)(C), https://www.law.cornell.edu/uscode/text/26/151: "$6,000 for each qualified individual"

    Used for

    • Senior deduction for each qualified individual aged 65 or over, tax years 2025 to 2028.

  10. 26 U.S.C. 151(d)(5)(C): "reduced (but not below zero) by 6 percent of so much of the taxpayer's modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return)"

    Used for

    • The senior deduction falls by this share of modified AGI above the threshold, for each person.

  11. 26 U.S.C. 151(d)(5)(C)

    Used for

    • Modified AGI above which the senior deduction phases out, single and head of household.
    • Modified AGI above which the senior deduction phases out, joint return.

  12. IRS Publication 15 (2026), https://www.irs.gov/publications/p15: "6.2% each for the employer and employee"

    Used for

    • Employee Social Security (OASDI) tax rate.

  13. IRS Publication 15 (2026), https://www.irs.gov/publications/p15: "The social security wage base limit is $184,500."

    Used for

    • Social Security wage base: earnings above it pay no Social Security tax.

  14. IRS Publication 15 (2026), https://www.irs.gov/publications/p15: "1.45% each for the employee and employer"

    Used for

    • Employee Medicare tax rate, with no wage limit.

  15. IRS, Questions and answers for the Additional Medicare Tax, https://www.irs.gov/businesses/small-businesses-self-employed/questions-and-answers-for-the-additional-medicare-tax

    Used for

    • Additional Medicare Tax rate on wages and self-employment income above the threshold.

  16. IRS, Questions and answers for the Additional Medicare Tax: "Single … $200,000"; 26 U.S.C. 3101(b)(2)

    Used for

    • Additional Medicare Tax threshold: single, head of household, qualifying surviving spouse.

  17. IRS, Questions and answers for the Additional Medicare Tax: "Married filing jointly: $250,000"

    Used for

    • Additional Medicare Tax threshold: married filing jointly.

  18. IRS, Questions and answers for the Additional Medicare Tax: "Married filing separate: $125,000"

    Used for

    • Additional Medicare Tax threshold: married filing separately.

  19. IRS Topic 554, https://www.irs.gov/taxtopics/tc554: "Generally, the amount subject to self-employment tax is 92.35% of your net earnings from self-employment."

    Used for

    • Share of net self-employment earnings subject to self-employment tax.

  20. IRS Topic 554: "12.4% for Social Security and 2.9% for Medicare"

    Used for

    • Self-employment Social Security rate.
    • Self-employment Medicare rate.

  21. IRS Topic 554: "if you had net earnings from self-employment of $400 or more"

    Used for

    • Self-employment tax applies only when the earnings it is figured on reach this amount.

  22. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1: "You expect to owe at least $1,000 in tax for 2026"

    Used for

    • Estimated tax payments are generally required when tax owed after withholding is at least this.

  23. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1: "90% of the tax to be shown on your 2026 tax return"

    Used for

    • Safe harbor: share of the current year's tax.

  24. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1: "100% of the tax shown on your 2025 tax return"

    Used for

    • Safe harbor: share of the prior year's tax.

  25. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1: "substitute 110% for 100%"

    Used for

    • Safe harbor: share of the prior year's tax when prior-year AGI was above the threshold.

  26. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1: "more than $150,000 ($75,000 if your filing status for 2026 is married filing separately)"

    Used for

    • Prior-year AGI above which the 110% safe harbor applies.

  27. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1

    Used for

    • Prior-year AGI above which the 110% safe harbor applies, married filing separately.

  28. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1: "substitute 66 2/3% for 90%"

    Used for

    • Safe harbor share of the current year's tax for farmers and fishers.

Common questions about the Self-Employment Tax Calculator 2026

What is the self-employment tax rate?
15.3%: 12.4% for Social Security and 2.9% for Medicare. It is the employee and employer shares of FICA together, because a self-employed person is both. It applies to 92.35% of net profit, not all of it, which stands in for the employer share an employee never sees in their wages.
Why is only 92.35% of profit taxed?
An employee pays FICA on wages, and the employer's 7.65% share is not part of those wages. To put the self-employed on the same footing, profit is first reduced by 7.65%, leaving 92.35%, and the tax is worked out on that.
How does a W-2 job change it?
Social Security tax stops at the 2026 wage base of $184,500 for all your earnings together. Wages from a job count first, so if they are $150,000 only $34,500 of self-employment earnings pays the 12.4% part. Medicare has no cap, so the 2.9% part is unaffected.
Can I deduct self-employment tax?
Half of it, the Social Security and Medicare parts, is deducted in working out adjusted gross income, which lowers your income tax. It does not lower the self-employment tax itself. The Additional Medicare Tax is not part of the deduction.
When is Additional Medicare Tax due on self-employment income?
When earnings after the 92.35% step, plus any wages, go above $200,000 for a single filer, $250,000 on a joint return or $125,000 filing separately. Wages use up the threshold first. The rate is 0.9% on the part above it.

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