United States · Tax year 2026
Self-Employment Tax Calculator
Estimate the self-employment tax on your 1099 income for 2026 — with the 92.35% adjustment, the Social Security wage cap, the deductible half, and your quarterly payments. Runs entirely in your browser.
Total self-employment tax (2026)
$0
Per quarter
$0
This estimates self-employment (SECA) tax only — Social Security and Medicare. It does not include federal or state income tax, the QBI deduction, or credits, so your total quarterly payment will be higher. Figures use 2026 thresholds and are estimates, not tax advice. See our methodology and disclaimer. Want state tax included? Use a state 1099 calculator. Drive for an app? Try the DoorDash or Uber calculators.
How self-employment tax works in 2026
When you work for yourself — as a freelancer, independent contractor, gig worker or sole proprietor — there's no employer splitting your Social Security and Medicare contributions. You pay both halves yourself through self-employment tax, on top of regular income tax. The combined rate is 15.3%: 12.4% for Social Security and 2.9% for Medicare.
The calculation runs in a specific order, and cheaper calculators often skip the first step:
- Adjust net earnings. Multiply your net profit by 92.35% (0.9235). Only this adjusted figure is subject to SE tax.
- Social Security — 12.4%, capped. Applies to the first $184,500 of combined wages and self-employment earnings for 2026 (a maximum of about $22,878). Above the cap, Social Security stops.
- Medicare — 2.9%, uncapped. Applies to all your adjusted earnings, with no ceiling.
- Additional Medicare — 0.9%. An extra 0.9% applies to earnings above $200,000 (single) or $250,000 (married filing jointly), $125,000 (married filing separately).
Two more rules matter. If your net earnings are under $400, you owe no SE tax at all. And you can deduct one-half of your SE tax when working out your income tax — the calculator shows this figure because it meaningfully lowers your overall bill.
A worked example
Say you're a single freelancer with $60,000 of net profit and no W-2 wages:
- Adjusted earnings: $60,000 × 0.9235 = $55,410
- Social Security: $55,410 × 12.4% = $6,870.84
- Medicare: $55,410 × 2.9% = $1,606.89
- Total SE tax ≈ $8,477.73
- Deductible half ≈ $4,238.87
- Quarterly estimate ≈ $2,119 (SE tax only)
Don't forget income tax and quarterly payments
Self-employment tax is separate from income tax. Because no employer withholds tax for you, the IRS expects quarterly estimated payments covering both your SE tax and your income tax. The 2026 due dates are generally April 15, June 15, September 15, and January 15, 2027. A common rule of thumb is to set aside 25–30% of your net profit, but your actual rate depends on your income tax bracket, deductions like the QBI deduction, and any other income in your household.
Frequently asked questions
How is self-employment tax calculated in 2026?
Multiply your net self-employment profit by 92.35% to get the amount subject to SE tax. Then apply 12.4% Social Security tax (up to the $184,500 wage base) and 2.9% Medicare tax (no cap) — a combined 15.3%. High earners pay an extra 0.9% Medicare above $200,000 (single) or $250,000 (married filing jointly).
Why is only 92.35% of my income taxed?
The 7.65% reduction reflects the employer-equivalent portion of the tax. Employees don't pay Social Security and Medicare on their employer's share, so the self-employed get a comparable adjustment by multiplying net earnings by 0.9235 before applying the rate.
Do I have to pay self-employment tax?
You owe SE tax if your net earnings from self-employment are $400 or more in the year. Below $400, no SE tax is due.
Can I deduct any of the self-employment tax?
Yes. You can deduct one-half of your self-employment tax when calculating your adjusted gross income for income tax. This calculator shows that deductible amount — it lowers your income tax, though not the SE tax itself.
When are quarterly estimated taxes due?
Federal estimated tax payments are generally due April 15, June 15, September 15, and January 15 of the following year. This tool divides your SE tax into four equal estimates as a starting point; your actual quarterly payment should also include income tax.
How can I reduce my self-employment tax?
You can't avoid SE tax on genuine net earnings, but you can lower the profit it applies to: deduct every legitimate business expense, contribute to a SEP-IRA or solo 401(k), and deduct self-employed health insurance. The 20% Qualified Business Income (QBI) deduction and the deduction for half your SE tax both cut your income tax (not the SE tax itself). At higher income, electing S-corporation status can reduce the earnings subject to SE tax.
Do I pay self-employment tax on side hustle income?
Yes. Self-employment tax applies to net earnings from any self-employment — full-time freelancing or a part-time side hustle — once your net earnings reach $400 for the year, even if you also have a W-2 job. Your W-2 wages do count toward the Social Security wage cap, which this calculator accounts for.
Estimates based on 2026 federal figures and the information you enter. This is not tax advice and does not include state taxes, income tax, or every credit and deduction. Confirm with the IRS or a tax professional — see our disclaimer.