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US · Tax Year 2026
IRS · SECA · Verified

Self-Employment Tax Calculator

Your SECA tax on Schedule C profit — Social Security, Medicare, the additional 0.9%, and the deductible half you can take above the line.

Prepared for the 2026 tax year.

The rules for the 2026 tax year are published during 2025 and 2026 — the adjusted figures first, the explaining publications as the year goes on — and the return they govern is filed in 2027.

Your profit after business expenses — Schedule C, line 31.
Sets the additional Medicare threshold — $200,000 single, $250,000 joint.
If you also hold a W-2 job, this coordinates the Social Security cap.

Your result

Tax year 2026
Net earnings (92.35%) $0
Social Security (12.4%) $0
Medicare (2.9%) $0
Additional Medicare (0.9%) $0 Applies only above the threshold, measured on the net earnings figure above — $200,000 single, $250,000 joint. This is the base IRS Topic 560 names as "self-employment income".
Total self-employment tax $0
Deductible half (above the line) $0
Quarterly set-aside $0
Effective rate on profit 0%

Want the per-payment figure instead? This page gives the tax on the year. The Tax Set-Aside Calculator turns it into the percentage to put away out of each payment as it arrives — worked out for your income, because that percentage runs from 14% to 31%.

Paying for your own health cover? That premium comes off the profit before this page taxes it. The Self-Employed Health Insurance Calculator works out how much of it you can deduct, and what it changes below.

Working from home? That space is a deduction against the same profit. The Home Office Deduction Calculator works out what the simplified and actual methods each give you.

Above the thresholds? The QBI Deduction Calculator shows what the 20% pass-through deduction is worth on this profit, and where the income limits start to bite.

Where these figures come from

Wage base
$184,500 ·
SECA rate
15.3% · IRC §1401
Net-earnings factor
92.35% · IRC §1402(a)(12)
Additional Medicare
0.9% over $200,000 · IRC §1401(b)(2)
Verified
2 October 2026
How this is worked out

The tax is charged on net earnings rather than on profit, and the Social Security portion stops at the wage base. Every line below is what the page actually computes.

Net earnings from self-employment
Net profit × 92.35%
IRC §1402(a)(12)
The 92.35% stands in for the employer half of the tax, which the self-employed are treated as having paid.
Social Security wage base still available
max(0, $184,500 − W-2 wages)
SSA release, 24 Oct 2025
Wages from a W-2 job consume part of the base first, so the self-employed portion is capped at whatever is left.
Social Security tax
min(Net earnings, wage base available) × 12.4%
IRC §1401(a)
Medicare tax
Net earnings × 2.9%
IRC §1401(b)
Medicare has no wage base — it applies to every dollar of net earnings.
Additional Medicare tax
max(0, (Net profit + W-2 wages) − threshold) × 0.9%
IRC §1401(b)(2)
Read this one closely. The threshold is tested against net profit plus wages — not against net earnings. The page applies the 0.9% to the larger base, as the statute does.
Total self-employment tax
Social Security + Medicare + Additional Medicare
IRC §1401
Deduction for one-half of self-employment tax
Total self-employment tax ÷ 2
IRC §164(f)
Quarterly set-aside
Total self-employment tax ÷ 4
Four 1040-ES payments per year, Form 1040-ES
The four due dates are 15 April, 15 June, 15 September and 15 January.
Effective rate on profit
(Total self-employment tax ÷ Net profit) × 100
Derived — shown so you can compare against the headline 15.3%

The formulas are shown as the authority defines them, in its own terms — the arithmetic is not copyrightable and the rates are public-domain US government material. What these lines cannot tell you is where your figures came from; that is what the table above is for.

Enter your profit and press Calculate to see the breakdown.

Frequently asked questions

What is the self-employment tax rate for 2026?

15.3% — 12.4% for Social Security and 2.9% for Medicare. An additional 0.9% Medicare tax applies above $200,000 single or $250,000 married filing jointly.

Why is only 92.35% of my profit taxed?

The IRS multiplies net profit by 92.35% to approximate the employer half of the tax that a self-employed person does not pay directly. This prevents tax on the hypothetical employer contribution. The net-earnings factor is fixed by IRC §1402(a)(12), so it does not change from year to year.

What is the Social Security wage base for 2026?

$184,500. Income above this amount is not subject to the 12.4% Social Security portion, but Medicare still applies with no ceiling. If you also hold a W-2 job, your wages count toward the same cap — that is what the optional W-2 field does.

Can I deduct half of my self-employment tax?

Yes — 50% of the total is an above-the-line deduction on Form 1040. It reduces adjusted gross income, so it also lowers your income tax.

Do I need to pay quarterly estimated taxes?

If you expect to owe $1,000 or more for the year, the IRS requires quarterly payments. Due dates are April 15, June 15, September 15, and January 15.

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