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Work out the SE tax on your freelance or 1099 income, with quarterly estimates. Free, no signup.

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Self-Employment Tax Calculator 2026

Freelancer, 1099 contractor, or side hustler? Work out your 2026 self-employment tax in seconds — Social Security, Medicare, the wage-base cap, your deductible half, and what to set aside each quarter.

Your Schedule C net profit: business income minus business expenses. Not your gross revenue.
Sets the threshold for the 0.9% additional Medicare tax.
If you also hold a job, your W-2 wages use up part of the Social Security wage base first.
Social Security wage base announced by the Social Security Administration.

Your estimated self-employment tax —

Taxable self-employment earnings (92.35%)—
Social Security tax (12.4%)—
Medicare tax (2.9%)—
Additional Medicare tax (0.9%)—
Deductible half (income tax deduction)—
Estimated quarterly payment (each)—

Estimate only — not tax advice. This calculator gives a general estimate of federal self-employment tax using the standard IRS rules. It does not include federal or state income tax, local taxes, or special situations. For your actual return, check IRS Schedule SE or talk to a qualified tax professional.
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How to use this self-employment tax calculator

  1. 1Enter your net income

    Use your Schedule C net profit — what is left after business expenses, not your total revenue.

  2. 2Pick your filing status

    This sets the threshold where the extra 0.9% Medicare tax kicks in: $200,000 single, $250,000 married filing jointly.

  3. 3Add W-2 wages if you have them

    If you also work a regular job, enter those wages so the wage-base cap is applied correctly.

  4. 4Plan your payments

    See your total SE tax, the half you can deduct, and the quarterly estimated payment to set aside.

Why use a self-employment tax calculator?

No surprise tax bill

Unlike a W-2 job, nobody withholds tax from 1099 income. Know what you owe before April, not after.

The 92.35% rule, done right

Only 92.35% of your net earnings are subject to SE tax — the IRS adjustment for the employer share. The calculator applies it automatically.

Wage-base cap included

Social Security tax stops at the 2026 wage base of $184,500. High earners stop paying the 12.4% portion once they pass it.

Quarterly payments planned

Divide your SE tax into four estimated payments and set the money aside each quarter to avoid penalties.

Your deductible half

Half of your SE tax is deductible from your income on your tax return — see that number right away.

Built for 1099 workers

Freelancers, gig workers, consultants, creators, and sole proprietors all use the same Schedule SE math.

Frequently asked questions

What is the self-employment tax rate?
The combined rate is 15.3%: 12.4% for Social Security plus 2.9% for Medicare. It applies to 92.35% of your net self-employment earnings. High earners also pay an extra 0.9% Medicare tax on earnings above $200,000 (single) or $250,000 (married filing jointly).
Why is only 92.35% of my income taxed?
Employees split Social Security and Medicare tax with their employer. Because you are both employer and employee, the IRS lets you reduce your taxable earnings by 7.65% — the employer share — which leaves 92.35% subject to SE tax.
What is the Social Security wage base for 2026?
$184,500. Social Security tax (12.4%) applies only to combined wages and self-employment earnings up to that amount. Medicare tax has no cap and applies to all earnings.
Can I deduct half of my self-employment tax?
Yes. You can deduct one-half of your SE tax when figuring your adjusted gross income on your federal return. It lowers your income tax, but it does not lower the SE tax itself.
Do I need to pay quarterly estimated taxes?
Usually, yes. If you expect to owe $1,000 or more in tax for the year, the IRS expects quarterly estimated payments (generally due in April, June, September, and January). The calculator shows the per-quarter amount for your SE tax alone.
Does this include income tax?
No. This calculator covers self-employment tax only (Social Security and Medicare). Federal income tax, state income tax, and local taxes are separate and depend on your deductions, credits, and tax bracket.
What if my net earnings are under $400?
If your net self-employment earnings are below $400, you generally do not owe self-employment tax at all, and this calculator will show $0.

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