Calculate 2026 self-employment tax from net profit using the 92.35% base, Social Security limit and Medicare tax.
Apply the regular 92.35% net-earnings base to estimate Social Security, Medicare and the deductible employer-equivalent half.
Net earnings subject to SE tax = net profit × 92.35%. Social Security and Medicare components then apply, with W-2 wages using the Social Security wage-base room first.This isolates 2026 self-employment tax. Use the 1099 calculator for a combined federal income-tax estimate.
IRS Topic 554 and 2026 Social Security wage base reviewed August 6, 2026
Profit after business expenses—not gross receipts
Convert profit to net earnings for the regular SE-tax calculation
Reduce Social Security room by entered W-2 wages
Estimate Social Security and Medicare components
Add applicable Additional Medicare Tax estimate
Show the employer-equivalent income adjustment separately
Net earnings subject to SE tax = net profit × 92.35%. Social Security and Medicare components then apply, with W-2 wages using the Social Security wage-base room first.
Enter business profit after ordinary and necessary expenses. If you also have W-2 wages, enter them so the Social Security wage-base limit is applied correctly.
This calculator focuses on SE tax. The 1099 calculator adds a simplified federal income-tax estimate.
Result: $8,477.73 estimated self-employment tax and about $4,238.87 as the employer-equivalent-half deduction, before Additional Medicare Tax or special methods.
Tax law depends on facts this tool cannot collect. Do not use the result as the sole basis for filing, withholding or payment decisions.
IRS Schedule SE generally multiplies net self-employment earnings by 92.35% under the regular method.
Generally, the employer-equivalent half is deductible when figuring adjusted gross income. That deduction does not reduce the SE tax itself.
Each guide answers a different question and links back to the same transparent calculation.
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