🧾 Tax
Self-Employment Tax Calculator
Calculate your 2025 self-employment (SE) tax. SE tax is how freelancers and 1099 workers pay Social Security and Medicare — 15.3% on net earnings.
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Total Self-Employment Tax
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Net SE income—
× 92.35% (taxable base)—
Social Security tax (12.4%, up to $176,100)—
Medicare tax (2.9%)—
Additional Medicare (0.9% above $200K single)—
Total SE tax—
SE Tax Deduction (½ of SE tax)
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Adjusted Gross Income
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Estimated Federal Income Tax
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Total Federal Tax Burden
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How SE tax works
SE Base = Net Income × 92.35%
SS Tax = SE Base × 12.4% (up to $176,100 wage base in 2025)
Medicare = SE Base × 2.9%
SE Deduction = SE Tax ÷ 2 (subtracts from AGI)
SS Tax = SE Base × 12.4% (up to $176,100 wage base in 2025)
Medicare = SE Base × 2.9%
SE Deduction = SE Tax ÷ 2 (subtracts from AGI)
The 92.35% multiplier mimics how employers reduce the employee's taxable wage by the employer's share of FICA. You deduct half the SE tax from your gross income before calculating income tax — that's the "SE tax deduction."