Free Tool · IRS 2026 Data
Self-Employment Tax Estimator
Estimate your annual SE tax (Social Security 12.4% + Medicare 2.9%), the deductible half that reduces your income tax, and your quarterly Form 1040-ES payments — all calculated per IRC §1401–1403.
Your Information
* required$
Business revenue minus deductible business expenses (Schedule C net profit)
$
How SE Tax Works
1Net earnings = SE income × 92.35% (employer-equivalent deduction)
2SE tax = SS (12.4% up to $176,100) + Medicare (2.9% all income)
3Deduct 50% of SE tax from gross income (Schedule 1, Line 15)
2026 Estimated Payment Dates
Q1Apr 15, 2026
Q2Jun 16, 2026
Q3Sep 15, 2026
Q4Jan 15, 2027
IRC §1401–1403 · IRS Pub. 334 · Form 1040-ES · SSA Wage Base $176,100
Total SE Tax
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Enter your net self-employment income to estimate your SE tax obligation.
2026 SE Tax Rates
Social Security12.4%SS Wage Cap$176,100Medicare2.9%Add. Medicare0.9%Net Earnings× 92.35%Deductible50% of tax
Net After SE Tax
Social Security (12.4%)
Medicare (2.9%)
Add. Medicare (0.9%)
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