Self-Employment Tax Calculator

See your full tax picture: SE tax + federal + state.

Revenue minus business expenses

From a day job, if any

Section 199A: Most sole proprietors qualify

Total Tax

$0

0% effective rate

Take-Home Pay

$0

$0/month

SE Tax (15.3%)

$0

Federal Income Tax

$0

State Income Tax

$0

Quarterly Estimated Tax Payments

Q1 (Apr 15)

$0

Q2 (Jun 15)

$0

Q3 (Sep 15)

$0

Q4 (Jan 15)

$0

Tax Breakdown

All States Comparison

Total tax on $100,000 SE income

State State Tax Total Tax Take-Home

How Self-Employment Tax Works

When you're self-employed, you pay both the employer and employee portions of Social Security and Medicare taxes — a combined 15.3% on 92.35% of your net earnings.

SE Tax Breakdown

  • Social Security: 12.4% on net earnings up to $176,100 (2026)
  • Medicare: 2.9% on all net earnings (no cap)
  • Additional Medicare: 0.9% on earnings above $200,000 (single) / $250,000 (married)
  • Tax base: 92.35% of net self-employment income (you get a 7.65% reduction)

Key Deductions for Self-Employed

  • Half of SE tax: Deductible from gross income (reduces income tax, not SE tax)
  • QBI Deduction: 20% of qualified business income (Section 199A) — most sole proprietors qualify
  • Health insurance: 100% deductible if self-employed (not calculated here)