Income Tax
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2025 federal estimate.
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Self-Employment Tax Calculator
Enter your net earnings to get your 15.3% self-employment tax and the deductible half.
profit after business expenses
Self-employment tax
—
15.3% Social Security + Medicare.
| Social Security portion | — |
|---|---|
| Medicare portion | — |
| Taxable base (92.35%) | — |
| Deductible half | — |
Show our math
Enter your figures above to see the step-by-step working.
Federal estimate — not tax adviceEverything computed client-side — nothing leaves this page
How the Self-Employment Tax Calculator Works
When you work for yourself, you pay both the employee and employer halves of Social Security and Medicare — together the self-employment tax of 15.3%. It’s figured on 92.35% of your net earnings (that 7.65% reduction mirrors the employer share an employee wouldn’t be taxed on).
The 12.4% Social Security part applies only up to the annual wage base ($176,100 for 2025); the 2.9% Medicare part applies to all of it. One piece of good news: you can deduct half of your self-employment tax when figuring your federal income tax. This estimate covers the SE tax itself, not the income tax that also applies to your profit.
SE tax = (net × 92.35%) × 15.3% (Social Security capped at the wage base)
Note: a federal estimate for the 2025 tax year using the standard deduction. It doesn’t include Social Security/Medicare (FICA), state or local tax, or credits and itemized deductions. Not tax advice.
Frequently Asked Questions
How much is self-employment tax?
It’s 15.3% of 92.35% of your net earnings — 12.4% for Social Security (up to the wage base) plus 2.9% for Medicare. On $50,000 of net profit that’s about $7,065.
Why is it multiplied by 92.35%?
To mirror employees, who aren’t taxed on the employer’s share of payroll tax. Reducing net earnings by 7.65% before applying the 15.3% keeps the self-employed and employees on a comparable footing.
Can I deduct any of it?
Yes. You can deduct one half of your self-employment tax as an adjustment to income on your federal return, which lowers your income tax (though not the SE tax itself).
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