2026 federal tax estimate
Self-Employment Tax Calculator
Estimate the Social Security and Medicare taxes generated by self-employment income, including the 2026 Social Security wage-base limit and the effect of W-2 wages.
Simple calculator
2026 rulesEstimate 2026 self-employment tax
Self-employment income
Net-earnings factor92.35%
Social Security rate12.4%
Medicare rate2.9%
2026 SS wage base$184,500
2026 Schedule SE estimateNet earnings are generally estimated as 92.35% of net self-employment profit. The 12.4% Social Security portion is limited by the remaining wage base; the 2.9% Medicare portion has no wage-base limit.
Advanced calculator
2026 federalModel wages and Additional Medicare Tax
Self-employment income
Wages & filing status
Planning reserve
Important distinctionThe standard self-employment tax is the Social Security plus regular Medicare calculation from Schedule SE. The 0.9% Additional Medicare Tax, when applicable, is a separate tax generally figured on Form 8959 and is shown separately here.
Tax bridge
2026 calculationFrom business profit to estimated SE tax
| Step | Calculation | Amount |
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Profit sensitivity
Entered wages held constantEstimated SE tax at different self-employment profit levels
| Net SE profit | Net earnings | Social Security tax | Medicare tax | Standard SE tax | Additional Medicare | Combined |
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Wage-base sensitivity
Self-employment profit held constantEffect of W-2 wages on the Social Security portion
| W-2 Social Security wages | Remaining SS wage base | SE earnings subject to SS | Social Security tax | Regular Medicare tax | Standard SE tax |
|---|
2026 federal assumptions
Scope of this calculator
This tool estimates federal self-employment Social Security and Medicare taxes using general 2026 Schedule SE rules. It does not calculate federal income tax, state tax, qualified business income deductions, optional Schedule SE methods, church employee rules, special farm rules, railroad retirement rules, tax credits, penalties, or every Schedule SE adjustment. Additional Medicare Tax is shown separately because it is not part of the deductible employer-equivalent portion of standard self-employment tax.