US self-employment tax calculator
For US freelancers and sole proprietors: enter your net profit and any W-2 wages to see your Schedule SE tax.
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How to use it
- Enter tax year, filing status, annual net self-employment profit and w-2 wages in the same year.
- The result appears straight away and updates as you edit.
- Copy the result, or copy a link that keeps the same values to share it.
How it is calculated
Net SE earnings = profit × 92.35%, with no tax below $400. Social Security = 12.4% × the lower of net earnings or (wage base − W-2 wages). Medicare = 2.9% × net earnings. Additional = 0.9% above the threshold less wages. Deduction = half of Social Security plus Medicare.
Example
Inputs: Tax year = 2026, Filing status = Single, Annual net self-employment profit = 80,000 USD, W-2 wages in the same year = 0 USD. Result: Self-employment tax: 11,303.64 USD; Social Security (12.4%): 9,161.12 USD; Medicare (2.9%): 2,142.52 USD.
Limits and caveats
- On a joint return the additional threshold applies to both spouses' income combined; the tool counts yours only.
- It does not include income tax on the profit, the farm optional method or church employee income.
- Only W-2 wages subject to Social Security reduce the wage base room.
Questions about this tool
Why 92.35% of profit?
You first take off the equivalent of the 7.65% employer share, so only 92.35% of profit is taxed.
Can I deduct part of this tax?
Yes. Half of the SE tax is an adjustment on Schedule 1, which lowers income tax but not the SE tax itself.
When must I file Schedule SE?
When net SE earnings reach $400 or more; the tax is usually paid through quarterly estimated payments.