Self-employment only
$7,064.78
With no W-2 wages, adjusted earnings are $46,175.00. Social Security is $5,725.70 and regular Medicare is $1,339.08. The deductible half is $3,532.39.
Free federal planning toolSelf-Employment
Self-Employment
Tax Calculator
Estimate Social Security and Medicare tax on your net business profit for 2025 or 2026. This free self-employment tax calculator accounts for W-2 wages, individual Social Security caps and joint-filer spouse income. See regular SE tax, Additional Medicare Tax and the deductible half separately. Federal income tax and your final payment balance are outside this estimate.
No account required 2025 filing + 2026 planningSources checked October 7, 2026
Social Security + Medicare
Your breakdown will appear here
Enter your profit to see the estimate.
- 1Find earnings subject to SE tax
- 2Apply the individual Social Security cap
- 3Separate Medicare and the deductible half
This tool focuses on business Social Security and Medicare tax. Use the related 1099 calculator for a federal income-tax estimate.
Planning estimate for ordinary self-employment. No income tax, state tax, special SE rules, or payment reconciliation.
Self-employment tax estimate
Calculate an estimate before printing. Ordinary U.S. self-employment Social Security and Medicare estimate only. Income tax, state/local taxes, payment and withholding reconciliation, optional methods, farm/clergy/church rules, railroad compensation, unreported tips, exemptions and special adjustments are excluded. Use each person’s combined eligible business profit; do not offset one spouse’s loss against the other’s earnings. Intermediate values are not rounded to whole tax-return dollars.
Understand the numbers
How is self-employment tax calculated?
Start with profit after expenses. The ordinary method applies an earnings adjustment, an individual Social Security cap and Medicare rates. Wages and filing status affect which earnings are taxed.
Need an income-tax estimate too?1. Adjust net profit
Positive eligible profit × 92.35% gives adjusted earnings. Under $400 of adjusted earnings, this ordinary model shows zero SE tax for that person.
2. Apply Social Security
Apply 12.4% up to the remaining individual wage base after your own Social Security wages. The cap is $176,100 for 2025 and $184,500 for 2026.
3. Calculate Medicare
Regular Medicare is 2.9% of eligible earnings, without a wage cap. Another 0.9% may apply above the filing-status threshold after Medicare wages are considered.
4. Show the deductible half
Half the regular Social Security and Medicare tax is generally an adjustment to income. It excludes Additional Medicare Tax and is not a tax credit.
Worked examples
Same profit. Different wage history.
Both examples use $50,000 of net business profit, single filing status and 2026 rules. They are illustrations, not actual client outcomes.
Also earning $180,000 in wages
$2,132.65
With $180,000 in both Social Security and Medicare wages, only $4,500.00 of the Social Security cap remains. Regular SE tax is $1,897.08, plus $235.58 of Additional Medicare Tax on business earnings.
Figures display to cents; calculations retain precision, so rounded components may differ by a cent from a rounded total. These amounts exclude income tax and payments.
Self-employment tax questions
What income should I enter in a self-employment tax calculator?
Enter annual net eligible business profit after expenses, combining eligible businesses for the same person. Do not enter gross sales or all 1099 payments before expenses. A joint filer enters each spouse’s profit separately; one spouse’s loss does not offset the other spouse’s SE earnings.
Why is only 92.35% of profit used?
The ordinary Schedule SE method adjusts positive net profit to 92.35% before computing Social Security and Medicare taxes. Optional methods and certain special earnings follow different rules and are outside this calculator.
How do W-2 wages affect self-employment tax?
Your Social Security wages use part of your individual annual Social Security wage base. Medicare wages help determine whether Additional Medicare Tax applies. Enter the wage amounts separately: W-2 boxes 3 and 7 for Social Security wages and tips, and box 5 for Medicare wages and tips. Do not use taxes withheld.
Does my spouse’s salary reduce my Social Security cap?
No. Each spouse has a separate Social Security wage base. For married filing jointly, both spouses’ Medicare wages and eligible self-employment earnings are combined for the Additional Medicare Tax calculation.
Is the deductible half a tax credit?
No. Half the regular self-employment tax is generally an adjustment to income, not a dollar-for-dollar credit. Additional Medicare Tax is not included. This calculator shows the deduction amount without calculating its effect on federal income tax.
Do I owe self-employment tax on $400 of business profit?
Under the ordinary method, the test uses adjusted net earnings, not unadjusted profit. $400 of profit produces $369.40 of adjusted earnings, below the $400 ordinary threshold. Income-tax filing requirements, optional methods and special rules can still apply.
Is this my total tax bill or quarterly payment?
No. The main result includes regular self-employment tax and Additional Medicare Tax on business earnings. It excludes federal income tax, state tax and payment or withholding reconciliation. Use the related 1099 and quarterly tools for broader planning.
Can I save the estimate without an account?
Yes. Calculate an estimate, then download a text summary or use Print / PDF. The summary includes the tax year, used inputs, results and limitations. Changed inputs must be recalculated before the save buttons are enabled.
Sources, assumptions and maintenance
Published by IntegraFin Tax & Accounting. Source rules checked . The linked Form 8959 instructions currently cover 2025; the documented thresholds are not indexed. Selected-year Social Security caps come from the SSA. The team should review this tool when tax rules change or a year is added.
- IRS: self-employment tax
Ordinary SE method and the deductible half.
- IRS: Schedule SE instructions
Individual calculations, wage coordination and special rules.
- SSA: annual wage bases
$176,100 for 2025; $184,500 for 2026.
- IRS: Additional Medicare Tax
Wages-first threshold coordination and loss treatment.
- IRS: Form 8959 instructions
Filing-status thresholds and joint-return aggregation.
Ordinary U.S. self-employment Social Security and Medicare estimate only. Income tax, state/local taxes, payment and withholding reconciliation, optional methods, farm/clergy/church rules, railroad compensation, unreported tips, exemptions and special adjustments are excluded. Use each person’s combined eligible business profit; do not offset one spouse’s loss against the other’s earnings. Intermediate values are not rounded to whole tax-return dollars. This tool provides a planning estimate rather than a filed return.
Put your estimate in the bigger picture
Self-employment tax is one part of your tax planning. Review income tax, records and payment timing with the tool or service that fits your next question.