Self-Employment Tax Calculator (SECA)
Estimate the 15.3% Self-Employment tax for freelancers and contractors. Includes the deductible half adjustment and quarterly estimate.
FINANCEEstimate Self-Employment Contributions Act (SECA) tax on freelance, 1099, or sole-proprietor income. SE tax = 15.3% on net earnings (12.4% Social Security + 2.9% Medicare).
You pay both the employee and employer halves of FICA, but half is deductible as an income-tax adjustment. SE income subject to tax = net earnings × 92.35%. Social Security portion caps at the wage base ($184,500 projected for 2026); Medicare is uncapped. Additional Medicare 0.9% applies to combined earnings over $200K single / $250K MFJ.
Self-Employment Tax Calculator (2026)
Estimate the Self-Employment Contributions Act (SECA) tax on your freelance, 1099, or sole-proprietor income. SE tax = 15.3% on net earnings (Social Security 12.4% up to the wage base + Medicare 2.9% uncapped). You pay the "employer" half too, but it's 50% deductible as an income tax adjustment.
SE tax is separate from federal/state income tax - it's what funds Social Security and Medicare for self-employed people who don't get FICA withheld from a paycheck. If you expect to owe $1,000+ in tax, you must make quarterly estimated payments (April 15, June 15, Sept 15, Jan 15) or face an underpayment penalty. The 2026 SS wage base of $184,500 is projected - actual figure announced by SSA in October 2025.