Use net profit
Enter estimated business profit after ordinary and necessary expenses, not gross receipts.
Back to Home
2026 Schedule SE Estimate
2026 Self-Employment Tax Calculator
Short answer: Estimate 2026 self-employment tax, Social Security and Medicare components, the deductible portion, combined federal income tax, and quarterly planning amounts.
IRS-sourced tables
No account required
Tax Year
2026 planning estimates for income earned in 2026
2026 IRS inflation-adjusted tables; returns generally filed in 2027. Last reviewed June 16, 2026.
$
$
Self-employment tax generally applies when net earnings are $400 or more and is calculated on 92.35% of net self-employment earnings. Use the self-employed taxpayer's own W-2 wages to reduce the remaining Social Security wage base of $184,500 for 2026; a spouse has a separate wage base.
Self-Employment Calculator
Enter your net self-employment income to calculate SE tax, income tax, and quarterly payments.
Disclaimer: This calculator provides estimates based on selected-year federal brackets, standard deductions, Social Security wage bases, and long-term capital-gain thresholds. It does not account for state taxes, AMT, NIIT, QBI, most phase-outs, refundable-credit limits, local taxes, or every deduction and credit. Results are for informational purposes only. For personalized tax advice, consult our tax professionals.
IRS-source-backed estimate
Tax data used by this calculator
The estimator uses selected-year federal brackets, standard deduction amounts, long-term capital-gain thresholds, Child Tax Credit amounts, and Social Security wage bases from official IRS and SSA sources. For a deeper walkthrough, read the 2025 and 2026 federal tax calculator guide.
IRS federal income tax rates and bracketsIRS 2026 inflation adjustmentsIRS Rev. Proc. 2025-32 OBBBA adjusted itemsIRS Child Tax CreditSSA Social Security contribution and benefit baseIRS Topic 409: Capital Gains and LossesIRS self-employment tax guidanceIRS Form 1040-ES and instructionsIRS Publication 505: withholding and estimated taxIRS Topic 751: Social Security and Medicare withholding rates
Schedule SE planning
See how net profit becomes a self-employment tax estimate
The tool starts with net self-employment profit, applies the 92.35% Schedule SE adjustment, coordinates the Social Security wage base with the taxpayer's own W-2 wages, and estimates Medicare tax and the deductible employer-equivalent portion.
Coordinate W-2 wages
The taxpayer's own W-2 Social Security wages reduce the remaining wage base used by the estimate.
Review both tax layers
Self-employment tax can apply in addition to regular federal income tax.
Illustrative self-employment example
A single filer with $80,000 of net self-employment profit and no W-2 wages can use the tool to review the adjusted net-earnings base, estimated Social Security and Medicare components, deductible portion, regular income tax, and an annual estimate divided into four planning amounts.
Related federal tax calculators
Calculator limitations
What this federal estimate does not cover
The calculator is built for planning and search transparency. It is intentionally conservative about exclusions so taxpayers know when to request a reviewed estimate.
State and local income taxes are not included.
AMT, NIIT, QBI, EITC, refundable-credit limits, education credits, and most phaseouts are not calculated.
Age 65 or older, blind taxpayer, retirement-plan deductions, HSA deductions, student loan interest, and detailed itemized-deduction limits are not yet modeled.
Self-employment estimates use the selected-year Social Security wage base and Medicare rates, but final Schedule SE results can differ.
Capital gains estimates exclude NIIT, collectibles, Section 1202 stock, unrecaptured Section 1250 gains, wash sales, and carryover-loss details.
The result is not a filed return, IRS software, or a guarantee of refund or tax due.
2026 Self-Employment Tax Calculator FAQ
What income should I enter?
Enter estimated net self-employment profit after ordinary and necessary business expenses, not gross sales or the total printed on a Form 1099.
Why does the calculator use 92.35% of net profit?
Schedule SE generally applies Social Security and Medicare calculations to 92.35% of net self-employment earnings, subject to thresholds and limitations.
How do W-2 wages affect self-employment tax?
The same taxpayer's Social Security wages generally reduce the remaining Social Security wage base available for self-employment earnings. A spouse has a separate wage base.
Is half of self-employment tax a tax credit?
No. The deductible employer-equivalent portion is generally an income adjustment, not a dollar-for-dollar credit, and Additional Medicare Tax is not included in that deductible portion.
Does self-employment tax apply below $400?
Schedule SE generally applies when adjusted net earnings from self-employment are $400 or more, although other filing and tax rules can still apply.
Related resources
More help after the tax estimate
Use these pages for tax preparation, bookkeeping, IRS notices, and deeper planning context.
2025 and 2026 federal tax calculator guideHow to calculate 2026 quarterly estimated tax payments2026 quarterly estimated tax calculator2026 self-employment tax calculator1099 tax calculator for freelancers2026 capital gains tax calculatorIndividual tax preparation servicesSmall business tax and accounting servicesTexas tax and accounting servicesKaty bookkeeping servicesIRS notice help in Katy TXTax planning strategiesSmall business accounting tips
How We Calculate
Our engine uses selected-year IRS-published federal tax tables, standard deductions, and capital-gain thresholds. It aggregates income, subtracts deductions, and applies marginal brackets to estimate the taxable base.
When to Update
Recalculate your estimate whenever you experience a major life event: marriage, a new child, a significant raise, or the purchase of a new home to ensure withholding accuracy.
Pro Tip
Plan ahead by reviewing tax-advantaged contributions, withholding, and estimated payments before key filing-year deadlines.
Need a reviewed estimate?
Calculators are helpful for planning, but complete tax documents can change the final number. Book a review with an IntegraFin tax professional.
Ready for a reviewed estimate?
Send your details through the contact form for team follow-up and next-step information.
Book a tax review