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Self-Employment Tax Calculator

Estimates combined Social Security and Medicare taxes owed on 1099 self-employment income

Your net profit from self-employment after business expenses.

Self-Employment Tax

Total SE tax (Social Security + Medicare)

Social Security Portion

12.4% on earnings up to $168,600

Medicare Portion

2.9% on all earnings, +0.9% over $200k

Effective SE Tax Rate

SE tax as a percentage of net income

Frequently Asked Questions

What is self-employment tax?

Self-employment tax covers Social Security (12.4%) and Medicare (2.9%) for people who work for themselves. Unlike employees who split these taxes with their employer, self-employed individuals pay both halves, totaling 15.3% on 92.35% of net earnings.

Is there a cap on self-employment tax?

The Social Security portion (12.4%) applies only to earnings up to $168,600 (2024). Medicare (2.9%) has no cap. An additional 0.9% Medicare tax applies to earnings above $200,000 (single) or $250,000 (married filing jointly).

Can I deduct self-employment tax?

You can deduct half of your self-employment tax from your gross income on your tax return. This reduces your income tax but does not reduce the SE tax itself. The deduction is taken on Schedule 1 of Form 1040.