Self-Employment Tax Calculator 2026Schedule SE — Social Security, Medicare, and Additional Medicare
Work out exactly what you owe on net self-employment income for 2026. The calculator applies the 92.35% earnings reduction, the 12.4%/2.9% split, the 0.9% Additional Medicare surtax above the filing-status threshold, and surfaces the half-SE above-the-line deduction that reduces your AGI in the federal income tax engine.
Guidance, not advice. This calculator runs the rules as published, it doesn't assess your circumstances. Your actual tax may be affected by factors it doesn't cover (deductions, credits, filing status nuances, state-specific adjustments). Always seek financial or tax advice from a qualified CPA, Enrolled Agent, or tax attorney, or contact the IRS. Read our editorial scope →
How Schedule SE works in 2026
Self-employed filers pay both halves of FICA on Schedule SE. The IRS first reduces your net self-employment income by 7.65% — the 92.35% multiplier — to mirror the employer-side payroll deduction that employees already get. Social Security tax (12.4%) then applies to that base up to the $184,500 OASDI wage base for 2026, and Medicare (2.9%) applies to all of it with no cap.
Additional Medicare Tax (0.9%)
The Affordable Care Act surtax adds 0.9% on combined self-employment earnings base plus W-2 wages above $200,000 (single / HoH), $250,000 (MFJ / QW), or $125,000 (MFS). These thresholds are not indexed to inflation and have not moved since 2013.
The half-SE deduction
Half of the regular SE tax (Social Security + Medicare, excluding the 0.9% Additional Medicare) is deductible above-the-line on Schedule 1, line 15. That reduces your AGI and therefore your federal income tax bill — wired automatically when you carry your Schedule C number into the federal + state calculator.
Statute: Internal Revenue Code §§ 1401, 1402 (Self-Employment Contributions Act); 26 U.S.C. § 3101(b)(2) (Additional Medicare); IRS Schedule SE and Schedule 1 (Form 1040) for 2026.
Your self-employment income
Gross receipts minus business expenses, before SE tax.
Used only to test the Additional Medicare wage-base threshold.
Schedule SE breakdown — Tax Year 2026
SE earnings base (income × 92.35%)
The 7.65% reduction approximates the employer-side payroll tax deduction.
$92,350
Social Security tax (12.4%)
On $92,350 of SE earnings base (cap $184,500).
$11,451
Medicare tax (2.9%)
Applies to the entire SE earnings base — no cap.
$2,678
Additional Medicare (0.9%)
Not triggered — SE base + wages below $200,000 (Single).
$0
Total Schedule SE tax
$14,130
Effective rate on SE income
14.13%
Half SE tax deduction (Schedule 1, line 15)
Above-the-line — feeds AGI in the income tax calculator. Excludes the 0.9% Additional Medicare per IRS rules.
$7,065
Net SE tax after deduction benefit (illustrative)
Assumes a 22% marginal federal bracket: $1,554 of income tax saved by the half-SE deduction.
$12,575
Wired into the income tax calculator
The half SE tax deduction reduces your AGI automatically when you compute federal income tax with the same Schedule C number. Click below to deep-link your self-employment income into the federal + state engine.
Reference: Schedule SE at common income levels
| Net SE income | SS (12.4%) | Medicare (2.9%) | Addl. Medicare | Total SE tax | Half-SE deduction |
|---|---|---|---|---|---|
| $25,000 | $2,863 | $670 | $0 | $3,532 | $1,766 |
| $50,000 | $5,726 | $1,339 | $0 | $7,065 | $3,532 |
| $75,000 | $8,589 | $2,009 | $0 | $10,597 | $5,299 |
| $100,000 | $11,451 | $2,678 | $0 | $14,130 | $7,065 |
| $150,000 | $17,177 | $4,017 | $0 | $21,194 | $10,597 |
| $200,000 | $22,878 | $5,356 | $0 | $28,234 | $14,117 |
| $250,000 | $22,878 | $6,695 | $278 | $29,851 | $14,787 |
| $400,000 | $22,878 | $10,713 | $1,525 | $35,115 | $16,795 |
| $600,000 | $22,878 | $16,069 | $3,187 | $42,134 | $19,473 |
Assumes pure self-employment income with no W-2 wages. Switch filing status above to see the Additional Medicare threshold change.