Self-Employment Tax Calculator 2026

Calculate the 15.3% self-employment tax on your 2026 net profit, with the Social Security and Medicare split and the deductible half.

Self-employment tax applies to 92.35% of your net profit at 15.3% — 12.4% Social Security up to the wage cap plus 2.9% Medicare on everything. Half of the result is deductible against income tax, and this calculator shows both numbers.

Self-employment income

Calculates the 15.3% SECA (Social Security + Medicare) tax on net earnings.

Self-employment tax owed
$5,087
Net SE earnings
$36,000
½ SE deduction
$2,543

Breakdown

Gross 1099 income$40,000
Business expenses− $4,000
Net self-employment income$36,000
SE-taxable base (92.35%)$33,246
Social Security (12.4%)$4,123
Medicare (2.9%)$964
Combined SE tax$5,087
Effective SE rate on gross12.7%

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