2026 Self-Employment Tax Calculator

Estimate ordinary US federal self-employment tax for one person with standard nonfarm business profit in tax year 2026. This is separate from federal income tax and excludes Additional Medicare Tax.

Enter your values to see an estimate. Enter 0 for amounts that do not apply.

How this calculator works

Net earnings = max(0, net business profit) × 92.35%. Below 400 of net earnings, this standard model gives zero SE tax. Otherwise Social Security tax is 12.4% of the lesser of net earnings or the unused 2026 wage base (184,500 minus your own Social Security wages, floored at zero). Medicare tax is 2.9% of all taxable net earnings. Ordinary SE tax is their sum; half is the modeled income-tax deduction, not a tax credit.

Worked example

With 100,000 of net profit and no Social Security wages, net earnings are 92,350. Social Security tax is 11,451.40 and Medicare tax is 2,678.15, totaling 14,129.55 of ordinary SE tax. The half-tax deduction is 7,064.775 before filing-specific rounding.

Assumptions and limits

US federal, tax year 2026, USD. Net profit means business receipts less deductible business expenses before the SE-tax deduction; enter your own wages subject to Social Security (generally W-2 boxes 3 plus 7, plus other applicable taxable wages and tips), not your spouse’s wages or Medicare wages. Losses produce zero here and are not a full loss-netting model. Additional Medicare Tax is excluded even at high income: its thresholds are 250,000 married filing jointly, 125,000 married filing separately, and 200,000 for other statuses, with Medicare wages and joint-return spouse income also relevant. No federal income tax, state/local tax, credits, quarterly-payment safe harbor, railroad, clergy/church, farm, optional-method, treaty or territorial rules are modeled. This is not a filing-ready Schedule SE or personalized tax advice.

How to choose your inputs

Enter one individual’s combined annual nonfarm business profit after business expenses and that individual’s wages and tips subject to Social Security tax. Use USD for tax year 2026. Do not enter gross revenue, household profit or a spouse’s wages in these fields. This US federal estimate uses the ordinary method; optional methods, farm and church income, railroad coverage, exemptions and international coverage rules are excluded. A business loss produces zero modeled self-employment tax.

How to interpret your result

Net earnings equal 92.35% of positive profit. Below $400 of net earnings, modeled tax is zero; otherwise, Social Security tax is 12.4% of earnings up to the remaining $184,500 annual base after your own Social Security wages, and Medicare tax is 2.9% of all net earnings. The deductible half is an income adjustment, not a tax credit. Additional Medicare Tax of 0.9% is excluded: check it separately even when this estimate is low or zero. Its thresholds are $250,000 for married filing jointly, $125,000 for married filing separately and $200,000 for other filing statuses; relevant Medicare wages and self-employment earnings, including a spouse’s on a joint return, can trigger it. Income tax, state taxes and estimated-payment requirements are excluded. These 2026 rates and caps do not forecast later law. This is educational information, not personalized tax advice.

Primary references

This educational estimate uses your inputs. It is not individualized financial, tax, insurance, or investment advice, a lender offer, approval decision, or a promise of future results.

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