2026 Self-Employment Tax Calculator — Schedule SE | DoUrWork
Estimate your 2026 IRS self-employment tax (Schedule SE) factoring the 92.35% profit ratio, $184,500 Social Security cap, and 2.9% Medicare.
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How to Use the SE Tax (IRS 2026)
Input Gross 1099 Income
Enter your total expected annual freelance or contractor revenue.
Deduct Business Expenses
Subtract deductible expenses (Schedule C) to arrive at net self-employment earnings.
Review Tax Obligation
See breakdown of Social Security, Medicare, and the 50% above-the-line deduction.
Frequently Asked Questions
How is 2026 self-employment tax calculated?
The IRS calculates self-employment tax on 92.35% of your net business profit. That amount is subject to a 15.3% tax rate (12.4% Social Security up to $184,500 in 2026, plus 2.9% Medicare with no income cap). You may deduct 50% of your self-employment tax on Form 1040.
What is the 2026 Social Security wage cap?
For tax year 2026, the maximum net earnings subject to the 12.4% Social Security tax is $184,500. Earnings beyond this threshold are only subject to Medicare tax.