Free Self-Employment Tax Calculator

Calculate self-employment tax (Social Security + Medicare) on freelance or business income.

USD

Self-Employment Tax

$11,304

Social Security (12.4%)$9,161
Medicare (2.9%)$2,143
Deductible Half$5,652

Self-Employment Tax vs Net Self-Employment Income

Self-Employment Tax

Self-employed individuals pay both the employer and employee portions of FICA taxes.

SE Tax = 92.35% of Net Earnings x 15.3%

  • Social Security: 12.4% (up to $168,600 in 2024)
  • Medicare: 2.9% (no cap)
  • Additional Medicare: 0.9% on earnings over $200,000
  • You can deduct half of SE tax from your adjusted gross income.

    Example Calculation

    $80,000 net self-employment income.

    1. 01Taxable base = $80,000 x 92.35% = $73,880
    2. 02SS = $73,880 x 12.4% = $9,161
    3. 03Medicare = $73,880 x 2.9% = $2,143
    4. 04Total SE tax = $11,304
    5. 05Deductible half = $5,652

    Frequently Asked Questions

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