Self-Employment Tax Calculator

Enter your net business profit to estimate your self-employment tax (15.3% Social Security and Medicare) plus federal income tax — including the deductible half of SE tax and a suggested quarterly payment.

$
$
Estimated total tax
$13,185/year
$3,296 per quarter · 22.0% effective rate
Social Security (12.4%)− $6,871
Medicare (2.9%)− $1,607
Self-employment tax$8,478
½ SE tax deduction− $4,239
Federal income tax− $4,707
Total tax$13,185

Estimate only. Based on 2024 figures: 15.3% self-employment tax (12.4% Social Security up to the $168,600 wage base + 2.9% Medicare) and the 2024 federal income tax brackets. Does not include state tax or business credits.

How self-employment tax works

When you work for yourself, you pay both the employer and employee share of Social Security and Medicare — a combined 15.3%. It's calculated on 92.35% of your net profit (revenue minus business expenses), with the Social Security portion capped at the annual wage base.

SE tax = 92.35% of net profit × 15.3%

You can deduct half of your SE tax against your income tax, which lowers your overall bill. On top of SE tax you still owe federal income tax on your profit.

Filing 1099 income with no withholding? 1099 tax calculator.

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