Freelancers and contractors can use this Self Employment Tax Calculator to estimate self-employment tax based on net earnings.
Enter any tax year and override the IRS rates and wage base manually.
Type your net self-employment income — your total freelance, 1099, or business earnings after deductible business expenses.
Choose the tax year (2023–2025) and your filing status. If your spouse is also self-employed, toggle on the spouse income field.
Results appear in real time: Social Security tax, Medicare tax, Additional Medicare surtax, total SE tax, and your deductible half.
Copy results to clipboard, download a CSV, or print a PDF report — ready to hand to your accountant or attach to your records.
Results update as you type — no submit button needed. See your SE tax, Medicare surcharge, and deductible half in real time.
Follows IRS Schedule SE exactly: applies the 92.35% net earnings multiplier, Social Security wage base cap, and Additional Medicare threshold.
Pre-loaded with the correct SS wage base for each year ($160,200 in 2023, $168,600 in 2024, $176,100 in 2025) — always up to date.
Self-employed couples file separate Schedule SEs. Toggle on spouse income and see combined totals calculated correctly side by side.
Automatically computes the deductible half of your SE tax — the above-the-line adjustment that reduces your adjusted gross income.
All calculations run entirely in your browser. No data is ever sent to a server, stored, or tracked — your income stays private.
Fully responsive — use it on your phone, tablet, or desktop with equal ease. No app installation required.
View a full line-by-line Schedule SE simulation — each figure labeled and explained so you understand exactly what you owe.
One-click copy, CSV download, or printable PDF export — share with your CPA or attach to your records in seconds.
Self-employment tax (SE tax) is the IRS's way of collecting Social Security and Medicare contributions from people who work for themselves — freelancers, independent contractors, sole proprietors, and members of partnerships. When you're employed by a company, your employer pays half of these taxes on your behalf. When you're self-employed, you pay both halves.
The SE tax rate is 15.3% — made up of 12.4% for Social Security (up to the annual wage base) and 2.9% for Medicare (no cap). High earners also owe an Additional Medicare Tax of 0.9% on income above $200,000 (single) or $250,000 (married filing jointly). The good news: you can deduct half of your SE tax as an above-the-line adjustment on your Form 1040.
The IRS charges penalties if you underpay estimated taxes during the year. Knowing your SE tax amount lets you make timely, accurate quarterly payments.
The deductible half of SE tax, health insurance premiums, and retirement contributions all reduce your AGI. Calculating SE tax first reveals the downstream tax savings available to you.
Self-employed individuals effectively pay ~15.3% more in payroll taxes than W-2 employees earning the same gross amount. Factoring SE tax into your rates ensures you're not undercharging clients.
Combine freelance income, 1099 consulting, rental income, and other self-employment sources. Our tool helps you understand the cumulative SE tax impact before year-end.
Schedule SE is required with every Form 1040 where net SE income exceeds $400. Understanding the calculation helps you review your return for errors and ensures correct filing.
SE tax affects net SE earnings, which in turn determines how much you can contribute to a SEP-IRA or Solo 401(k). Getting SE tax right unlocks maximum retirement savings.
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Free, instant, and accurate no account required. Run your first calculation in under 10 seconds.
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