100% Free Tax Estimator

Self-Employment Tax Calculator

Instantly estimate your SE taxes, Social Security, Medicare, and quarterly payments, whether you're a W-2 worker with a side hustle or a full-time freelancer.

15.3%
SE Tax Rate
$176,100
2025 SS Wage Base
50%
SE Tax Deductible

* 2026 brackets are estimated pending official IRS release. Consult IRS.gov for final rates.

No signup required
IRS methodology
Updated for 2025 & 2026
W-2 & Filing Info
$
$
Self-Employment Income
$
Your Tax Estimate: 2026

Enter your income above to see your estimate.

SE Tax
$0
Social Security + Medicare
SE Deduction
$0
50% of SE tax (saves you money)
Est. Federal Income Tax
$0
On taxable income
Total Est. Tax Owed
$0
SE tax + federal income tax
Effective Tax Rate
0%
% of total gross income
Marginal Rate
0%
Your top tax bracket
Effective tax rate 0%
Self-Employment Tax Breakdown
SE Income (net)$0
SE Tax Base (92.35%)$0
Social Security (12.4%)$0
Medicare (2.9%)$0
Total SE Tax$0
Federal Income Tax Breakdown
W-2 + SE Income$0
- SE Deduction($0)
- Standard Deduction($0)
= Taxable Income$0
Federal Income Tax$0
Estimated Quarterly Tax Payments (SE + income tax)
Jan 1 - Mar 31
Q1: Due Apr 15
$0
Apr 1 - May 31
Q2: Due Jun 16
$0
Jun 1 - Aug 31
Q3: Due Sep 15
$0
Sep 1 - Dec 31
Q4: Due Jan 15
$0
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How the Self-Employment Tax Calculator Works

Self-employed workers pay both the employee and employer share of Social Security and Medicare taxes. This calculator walks through the IRS methodology step by step.

1
Net SE IncomeEnter your gross self-employment income minus any business expenses (Schedule C).
2
SE Tax BaseThe IRS applies 92.35% to your net SE income (this accounts for the deductible employer half).
3
SE Tax15.3% applies to the SE base up to the Social Security wage base; 2.9% Medicare applies above that.
4
SE DeductionYou deduct 50% of SE tax from gross income before calculating federal income tax, a key tax break.

2025 SE Tax Reference

SE Income Level Social Security Medicare Total SE Tax Rate
Up to SS wage base ($176,100) 12.4% 2.9% 15.3%
Above $176,100 0% 2.9% 2.9%
Above $200K (single) / $250K (MFJ) 0% 3.8% (+ 0.9% surtax) varies

Frequently Asked Questions

The SE tax rate for 2025 is 15.3% on the first $176,100 of net SE income (12.4% Social Security + 2.9% Medicare). Income above $176,100 is subject only to the 2.9% Medicare portion. An additional 0.9% Medicare surtax applies to income above $200,000 for single filers or $250,000 for married couples filing jointly.
Yes: if your net self-employment income is $400 or more, you must pay SE tax. However, your W-2 wages already count toward the Social Security wage base ($176,100 in 2025). If your W-2 wages are high, the SS portion of your SE tax may be reduced or eliminated, but you'll still owe the Medicare portion on all SE income.
Yes. The IRS lets you deduct 50% of your self-employment tax from your gross income on Schedule 1 of Form 1040. This "employer" deduction reduces your federal income tax but does not reduce the SE tax itself. This calculator automatically factors in this deduction.
SE income includes: freelance work, consulting fees, 1099-NEC earnings, gig economy income (Uber, Lyft, DoorDash, Airbnb, etc.), sales from your own business, and any income from work where no federal taxes were withheld. It does not include W-2 wages, investment income, rental income (generally), or passive income.
If you expect to owe $1,000 or more in federal taxes after subtracting withholding, you are generally required to make quarterly estimated payments. The 2025 due dates are April 15, June 15, September 15, and January 15, 2026. The calculator above shows a quarterly estimate divided equally across the four periods as a starting guide.
Common deductible business expenses include: home office, vehicle mileage (67 cents/mile in 2024), equipment and software, health insurance premiums (100% deductible for the self-employed), professional services, subscriptions, advertising, and business travel. Keep receipts and records for everything. Enter your total estimated deductions in the "Business Expenses" field above.

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Disclaimer

This calculator provides an estimate of your self-employment tax based on the information you provide. Tax laws and rates may change. This tool does not account for all possible deductions, credits, alternative minimum tax, state taxes, or individual circumstances. For accurate tax advice tailored to your specific situation, please consult with a qualified tax professional.

For more information about self-employment taxes, please refer to the IRS Self-Employed Tax Center and IRS Publication 334 (Tax Guide for Small Business).