Self-Employment Tax Calculator
Estimate your US self-employment tax (Social Security + Medicare) plus estimated income tax.
How SE tax works
US self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) applied to about 92.35% of your net earnings. Crucially, the 12.4% Social Security portion only applies up to the annual wage base ($176,100 for 2025) — income above that is Medicare-only. High earners also pay an extra 0.9% Additional Medicare on earnings over $200,000. Half of your regular SE tax is deductible against income tax. This calculator applies all of these rules.
US federal estimate for 2025/26 — not tax advice. Excludes state tax and personal credits.
FAQ
What is SE tax?
Social Security + Medicare paid on net self-employment income (the self-employed version of FICA).
What income is taxed?
About 92.35% of your net earnings. The 12.4% Social Security part is capped at the wage base ($176,100 for 2025); Medicare has no cap.
What is the Additional Medicare tax?
An extra 0.9% Medicare tax on self-employment earnings above $200,000 (single filers).