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2026 self-employment tax calculator

This is for informational purposes only and is not tax, legal, or financial advice.

How it works

• Self-employment tax applies to 92.35% of your net earnings from self-employment.
• Social Security: 12.4% on that amount, up to the 2026 wage base of $184,500. W-2 wages count toward the cap first, so they reduce the room left for SE income.
• Medicare: 2.9% on all of it, with no cap.
• You can deduct half of your SE tax when figuring adjusted gross income.
• No SE tax is due if 92.35% of net earnings is under $400.
• Additional Medicare tax of 0.9% applies above $200,000 (single, head of household, qualifying surviving spouse), $250,000 (married filing jointly), or $125,000 (married filing separately), reduced by W-2 wages. It is reported separately on Form 8959 and is not part of SE tax or its deduction.

Sources: SSA contribution and benefit base, IRS Topic 554, IRS Topic 560, Form 8959 instructions.