Self-employment tax calculator (2026)
2026 regular method: 92.35% of positive net profit; no SE tax below $400 of net earnings.
Your scenario
Method and exclusions
2026 regular method: 92.35% of positive net profit; no SE tax below $400 of net earnings. Social Security 12.4% up to remaining $184,500 wage base; Medicare 2.9%; Additional Medicare 0.9% above the entered filing threshold after Medicare wages. Joint filers must include spouse Medicare wages. Half of regular SE tax is the illustrative deduction. Extra reserve is user-supplied, not computed federal/state income tax. Excludes optional methods and special occupations.
Supporting guidance: IRS self-employment tax rules (new tab). Guidance checked 28 October 2026; the arithmetic model remains our stated approximation.
2026 wage base: Social Security Administration. For joint filing, Medicare wages must include your spouse’s wages; Social Security wages remain your own.
How to use the result
Run a baseline, then change one assumption at a time. Compare the total cost or balance as well as the monthly amount. Keep excluded taxes, fees and product features on a separate checklist. Confirm decisions against actual provider documents.