Self-Employment Tax Calculator
Estimate 2026 U.S. self-employment tax, Social Security, Medicare, and the deductible half.
Last updated: October 15, 2026
Estimated self-employment tax
$0.00
- Net earnings subject to SE tax: $0.00
- Social Security portion: $0.00
- Medicare portion: $0.00
- Additional Medicare tax: $0.00
- Deductible half: $0.00
On this page
Quick summary: Estimate 2026 U.S. self-employment tax, Social Security, Medicare, and the deductible half.
Read the method, example and limitations
Updated reference sections in this guide are in English.
Guide language: English. Updated October 15, 2026.
What this calculator estimates
The Self-Employment Tax Calculator estimates taxes associated with self-employment earnings under the assumptions represented by the page. It is intended for planning quarterly obligations or comparing gross and net earnings.
Inputs and units
Enter Net self-employment profit ($), W-2 wages already subject to Social Security ($), W-2 Medicare wages for Additional Medicare threshold ($), Filing status. Use the units shown. Required fields cannot be blank. Use zero only where that field and the model allow it. Select Calculate after changing the values.
Method and assumptions
For the regular method, SE earnings are 92.35% of profit; ordinary SE tax is zero below 400 in SE earnings. Social Security applies 12.4% up to the unused 2026 wage base of 184,500 after entered W-2 Social Security wages. Medicare applies 2.9% to SE earnings. Additional Medicare of 0.9% applies only to SE earnings above the filing-status threshold reduced by entered Medicare wages, floored at zero. The deductible half excludes Additional Medicare.
Worked example
Profit 80,000 and no wages produce SE earnings 73,880, Social Security 9,161.12, Medicare 2,142.52 and total 11,303.64. Zero SE profit with 300,000 in Medicare wages produces zero SE tax here; any wage-only Additional Medicare belongs to the wage calculation.
Limitations
Enter Social Security wages for this taxpayer separately from Medicare wages. For joint filing, the Additional Medicare threshold considers relevant combined spouse wages and SE income; this one-profit form is not a full joint-return calculator. Church income, optional SE methods, exemptions and special cases are excluded.