How much is self-employment tax?

Self-employment tax is 15.3% of 92.35% of your net earnings — 12.4% for Social Security (up to the wage base) and 2.9% for Medicare. You can deduct half of SE tax from income.

Self-Employment Tax Calculator

Estimate self-employment tax from net earnings.

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Net self-employment earnings ($)

Income tax rate (%)

About This Calculator

Self-employed individuals pay both the employee and employer portions of FICA taxes on 92.35% of net earnings. Social Security (12.4%) applies only up to the 2025 wage base of $176,100; Medicare (2.9%) applies to all earnings. This calculator shows your SE tax, the deductible half (which reduces taxable income), and your estimated income tax.

Estimates only — not financial, tax, legal, or investment advice. Verify important results with a qualified professional before making decisions.

SE tax base = net earnings × 92.35%; SS portion = min(base, $176,100) × 12.4%; medicare portion = base × 2.9%; SE tax = SS + medicare; deductible = SE tax ÷ 2 (2025 SS wage base)