Self-Employment Information

Enter your net profit from Schedule C or other self-employment income
Enter any W-2 wages to calculate Social Security wage base limit
Used for Additional Medicare Tax calculation
Half of SE tax is deductible on Form 1040

Self-Employment Tax Results

Enter your self-employment information and click "Calculate SE Tax" to see your results.

2025 Self-Employment Tax Information

SE Tax Rates

Social Security: 12.4% on earnings up to $168,600
Medicare: 2.9% on all earnings
Additional Medicare: 0.9% on high earners
Total Rate: 15.3% (before wage base limit)

Calculation Method

Step 1: Multiply net earnings by 92.35%
Step 2: Apply SE tax rates to adjusted earnings
Step 3: Calculate deductible portion (50% of SE tax)
Result: SE tax owed and deduction amount

Deductible Portion

Deduction: 50% of SE tax is deductible
Where to Claim: Form 1040, Schedule 1
Benefit: Reduces adjusted gross income
Note: Deduction is "above-the-line"

Additional Medicare Tax

Threshold (Single): $200,000
Threshold (MFJ): $250,000
Threshold (MFS): $125,000
Rate: 0.9% on income above threshold

Important Information

This calculator provides estimates for federal self-employment tax only. Results are based on 2025 tax rates and wage base limits. The calculation assumes you have no other self-employment income sources. For complex situations involving multiple businesses, partnerships, or other factors, consult with a qualified tax professional. Always verify calculations with official IRS publications and forms.