What is the self-employment tax rate for 2026?

15.3% — 12.4% Social Security plus 2.9% Medicare on 92.35% of net SE income. Social Security applies only to the first $184,500 of combined wages and SE income.

Can I deduct self-employment tax?

Yes — deduct 50% of SE tax as an above-the-line deduction on Form 1040, reducing AGI.

When are quarterly payments due in 2026?

April 15 (Q1), June 17 (Q2), September 16 (Q3), and January 15, 2027 (Q4).

What is the $400 SE tax threshold?

Net SE earnings below $400/year are exempt from self-employment tax.

Is this calculator free?

Yes. WorkUtilities Self-Employment Tax Calculator is free with no signup.

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Self-Employment Tax Calculator

Calculate SE tax, federal income tax, total burden, and quarterly payment amounts with 2026 due dates.

Last updated: June 2026

Based on IRS 2026 guidelines

Net Self-Employment Income ($/year)

Gross business income minus business expenses

Other W-2 Income ($/year)

Filing Status

Include QBI Deduction (20%)

Total SE Tax

$8,478

Total Tax (SE + Federal)

$13,047

Effective Rate

21.7%

Step-by-Step Calculation

SE Tax Base (92.35% of net SE income)$55,410

Social Security Tax (12.4%)$6,871

Medicare Tax (2.9%)$1,607

Total Self-Employment Tax$8,478

SE Tax Deduction (50% of SE tax)$4,239

Adjusted Gross Income$55,761

Standard Deduction (Single)$15,700

Taxable Income$40,061

Federal Income Tax$4,569

Total Tax (SE + Federal)$13,047

Quarterly Payment Schedule

$3,262/quarter

Quarter	Period	Due Date	Amount
Q1 2026	Jan–Mar	April 15, 2026	$3,262
Q2 2026	Apr–May	June 17, 2026	$3,262
Q3 2026	Jun–Aug	September 16, 2026	$3,262
Q4 2026	Sep–Dec	January 15, 2027	$3,262

SE Tax Deduction: Deducting 50% of SE tax ($4,239) from your income saved you approximately $509 in federal income tax.

Quarterly payments: Failing to pay estimated taxes can result in an IRS underpayment penalty even if you get a refund at year-end.

This calculator provides estimates for planning purposes. Consult a CPA or tax professional for personalized advice. Tax laws change frequently — verify with IRS.gov.

About Self-Employment Tax Calculator

Our free Self-Employment Tax Calculator computes SE tax, federal income tax, total tax burden, and quarterly payment amounts with 2026 IRS due dates.

See step-by-step calculation: 92.35% SE tax base, Social Security cap, Medicare, SE tax deduction, standard deduction, and optional QBI.

Includes quarterly payment schedule for April, June, September, and January deadlines. No signup required.

Read the full guide: Self-employment tax guide USA — calculate & pay quarterly

When Should You Use the SE Tax Calculator?

Freelancer tax planning

Estimate total tax before filing season.

Quarterly payments

Calculate how much to pay each quarter to avoid penalties.

Side income

Combine W-2 wages with freelance income for accurate SE tax.

SE tax deduction

See how deducting 50% of SE tax reduces income tax.

Effective rate

Know your true tax rate on net self-employment income.

Frequently Asked Questions

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