Runs in your browser · Last updated 4 September 2026
Self-Employment Tax Calculator 2026
Free self-employment tax calculator for 2026 Schedule SE: 92.35% base, $184,500 wage base, plus 0.9% Additional Medicare. Browser tool — nothing is uploaded.
2026: 12.4% Social Security on 92.35% of profit up to $184,500(minus W-2 wages) + 2.9% Medicare on all SE base + 0.9% Additional Medicare above the threshold. Schedule SE is $0 when net earnings are under $400. Deductible half excludes the 0.9%.
SE base (92.35%)
$73,880
Social Security 12.4%
$9,161.12
Medicare 2.9%
$2,142.52
Additional Medicare 0.9%
$0.00
SE tax 2026
$11,303.64
Deductible half
$5,651.82
Quarterly estimate
$2,825.91
How to use this tool
- Enter Schedule C net profit.
- Add W-2 wages if you also have a job (they eat the Social Security wage base).
- Read SE tax, the deductible half, and a quarterly split.
Worked example
$80,000 net profit, no W-2: SE base $73,880. Social Security $9,161 + Medicare $2,143 = $11,304. Quarterly about $2,826. Tools that only say “15.3% of $80,000” overstate the bill.
Frequently asked questions
- What is the 2026 Social Security wage base?
- $184,500 (SSA). 12.4% SE Social Security stops there, after subtracting W-2 Social Security wages.
- Why 92.35%?
- Schedule SE multiplies net profit by 0.9235 so the employer-equivalent half is not taxed again.
- Additional Medicare?
- 0.9% on combined SE base + Medicare wages above $200,000 single / $250,000 MFJ / $125,000 MFS. It is not part of the deductible half.
- Is this income tax?
- No. Only SE tax (Social Security + Medicare). QBI and income-tax brackets are separate.
- Is profit uploaded?
- No.