Self-Employed Tax Calculator 2026
Estimate your 2026 self-employment tax, federal income tax, and quarterly estimated payments on your 1099 / self-employed income.
Estimate only, using 2026 rates, the standard deduction and the deductible half of SE tax. Excludes the QBI deduction, tax credits and state tax. Enter NET profit (after business expenses). Not tax advice.
How self-employment tax works
Self-employment (SE) tax is how the self-employed pay Social Security and Medicare. An employee pays 7.65% (6.2% + 1.45%) and their employer pays a matching 7.65%. When you work for yourself you pay both halves: 15.3% (12.4% Social Security up to the annual wage base, plus 2.9% Medicare with no cap, and an extra 0.9% Medicare on high incomes).
SE tax is charged on 92.35% of your net profit (this adjusts for the employer-half deduction employees get). You then deduct half of your SE tax before calculating federal income tax, which is figured on your net profit minus that deduction and the standard deduction.
Because no employer withholds tax for you, the IRS expects quarterly estimated payments. A simple rule is to take your estimated total tax (SE tax + income tax) and pay one quarter of it on each due date. This tool shows that amount.
Example
On $100,000 of net profit, SE tax is $100,000 × 92.35% × 15.3% = about $14,130. Half of that ($7,065) is deductible before income tax.
What's not included
This estimate excludes the Qualified Business Income (QBI) deduction (up to 20% for many pass-through businesses), tax credits, and state income tax, all of which a tax accountant can apply to lower what you actually owe.
Self-employed and want to pay less tax?
A tax accountant can help with the QBI deduction, retirement plans, and write-offs.
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