Freelancer, sole proprietor or single-member LLC? Enter your net profit to estimate the 2026 self-employment tax you owe on top of income tax — and the deductible half.
Net earnings subject to SE tax (92.35%)–
Social Security (12.4%, up to $184,500)–
Medicare (2.9%)–
Additional Medicare (0.9% above threshold)–
Estimated self-employment tax–
Deductible half (reduces your income tax)–
Assumptions: Tax year 2026 · SE earnings = net profit × 92.35% · no SE tax if under $400 · Additional Medicare threshold $200,000 single / $250,000 joint · excludes federal and state income tax
An estimate for general information only. Figures checked on 8 October 2026 against SSA and IRS sources. Tax rules change and every business is different — for advice on your situation, talk to a CPA.
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