Calcufast

Self-Employment Tax calculator (SECA)

The 15.3% self-employment tax on 92.35% of your net earnings: 12.4% Social Security up to the $184,500 wage base plus 2.9% Medicare with no cap.

Inputs
Enter values to calculate

Your net profit (revenue minus expenses) for the year. Only 92.35% of it is subject to SECA tax.

Results

Enter your annual net earnings to see the self-employment tax.

You might also like

FICA calculator

Employee FICA for 2026: 6.2% Social Security up to $184,500 of wages plus 1.45% Medicare with no wage base.

Additional Medicare Tax calculator (wages)

The 0.9% Additional Medicare Tax on wages above your filing-status threshold: $250,000 joint, $125,000 married filing separately, $200,000 any other case.

Monthly Budget Calculator: 50/30/20 Needs, Wants & Savings

Split net income with 50/30/20 or 70/20/10. Example $10,000 → $2,000/month savings ($24,000/year).

Self-Employment Tax Calculator (SECA)

If you work for yourself in the United States — freelance, gig, sole proprietor — you pay the self-employment tax (SECA) instead of the FICA tax that employees split with their employer. The rate is 15.3%: 12.4% for Social Security and 2.9% for Medicare, applied to 92.35% of your net earnings.

2026 SECA formula

Taxable = 92.35% × net earnings Social Security = 12.4% × taxable (max $184,500) Medicare = 2.9% × taxable (no cap) Total SE tax = Social Security + Medicare

Worked example

With $50,000 of net self-employment earnings:

  1. Taxable base: $50,000 × 0.9235 = $46,175
  2. Social Security: $46,175 × 12.4% = $5,725.70
  3. Medicare: $46,175 × 2.9% = $1,339.08
  4. Total SE tax: $7,064.78

The wage base cap

The Social Security portion stops at the OASDI contribution and benefit base — $184,500 for 2026 (Federal Register 2025-19763). Earnings above that still owe the 2.9% Medicare portion, which has no ceiling.

What this calculator does not include

  • The Additional Medicare Tax of 0.9% on SE income above $200,000 (single) or $250,000 (joint) — see our Additional Medicare calculator.
  • The income-tax deduction for half of your SE tax on Form 1040.
  • Federal or state income tax, estimated quarterly payments, or W-4 withholding.
  • The 3.8% Net Investment Income Tax.

Employees never see half of their FICA tax — the employer pays it directly. To keep things fair, the IRS taxes self-employed people on 92.35% of net earnings, which mirrors that employer-half treatment (IRS Topic 554).

No. It is an educational estimate based on IRS Topic 554, IRC § 1401, and the 2026 OASDI wage base. Confirm your actual liability with Schedule SE or a tax professional.