3-step workflow · seconds

Work out your self-employment tax in three steps

No sign-up and nothing uploaded: the maths runs on this page as you type.

STEP 01
Type your income
Your 1099 and other freelance income for the year, and your business expenses.
Gross and expenses
STEP 02
Pick your status
Your filing status, and any W-2 wages from a job, which change the Social Security part.
5 filing statuses
STEP 03
Read your tax
SE tax, an income tax estimate, the total and what to pay on each due date.
Quarterly amounts

Guide

How to use this self-employment tax calculator

On a phone your income, expenses, status and total tax all fit on the first screen. W-2 wages, the income tax options and the safe harbor are folded away until you need them.

Rules for tax year 2026, checked November 2026. Remembers your inputs for next time (in this browser only)

1
1099 income
Everything clients paid you for the year: 1099-NEC, 1099-K and cash. Use your best guess for the full year.
2
Business expenses
What you can deduct on Schedule C: software, equipment, mileage, a home office. Income minus expenses is your net profit.
3
W-2 wages
Pay from a job (box 5 of your W-2). It uses up the Social Security wage base before your self-employment income does.
4
Income tax options
Turn the federal income tax estimate and the QBI deduction on or off, and add last year's tax for the safe harbor.

How it works

Schedule SE, line by line

The 2026 Schedule SE, worked through for $80,000 of 1099 income and $10,000 of expenses.

1. Net earnings

Net profit times 92.35% (line 4a). If the result is under $400, you owe no self-employment tax (line 4c).

$80,000 - $10,000 = $70,000.00
x 92.35% = $64,645.00
Over $400, so SE tax applies

2. The two parts

12.4% Social Security on earnings up to the $184,500 wage base (line 10), plus 2.9% Medicare on all of it (line 11).

12.4% = $8,015.98
2.9% = $1,874.71
SE tax $9,890.69 (line 12)

3. Deduct half

Half of the SE tax is a deduction on Schedule 1 (line 13 of Schedule SE). It lowers income tax, not the SE tax itself.

$9,890.69 x 50%
= $4,945.35 deduction
Comes off your income

Why 92.35%? It is 100% minus 7.65%, the employer half of Social Security and Medicare that an employee never sees on a pay stub. Employees pay 7.65% and their employer pays 7.65%; when you work for yourself you pay both halves, 15.3%, on 92.35% of your profit.

Limits

The wage base and the 0.9% Additional Medicare Tax

Two limits that change the Social Security and Medicare parts for people with a job too, or a high income.

Social Security

12.4% stops at $184,500

The 2026 wage base covers wages and self-employment earnings together, and W-2 wages count first (Schedule SE lines 7 to 9). With $170,000 of W-2 wages, only $14,500.00 of the example's earnings get the 12.4%, so SE tax drops to $3,672.71.

Wage base 2026: $184,500
Your W-2 wages use it up first
Medicare's 2.9% has no limit

Additional Medicare

0.9% over the threshold

Form 8959 adds 0.9% on Medicare wages and self-employment income over $200,000 (single, head of household), $250,000 (married filing jointly) or $125,000 (married filing separately). Wages lower the threshold for your SE income.

Not part of the half-SE deduction
Employers withhold it over $200,000
Wages lower the SE threshold

Income tax estimate

Federal income tax on freelance income in 2026

SE tax comes on top of income tax. The estimate uses the 2026 standard deduction, the half-SE deduction, the QBI deduction and the 2026 brackets.

Rate	Single: taxable income over	Married filing jointly: over
10%	$0	$0
12%	$12,400	$24,800
22%	$50,400	$100,800
24%	$105,700	$211,400
32%	$201,775	$403,550
35%	$256,225	$512,450
37%	$640,600	$768,700

Standard deduction for 2026: $16,100 single or married filing separately, $24,150 head of household, $32,200 married filing jointly (Rev. Proc. 2025-32). In the example, income of $70,000.00 minus the $4,945.35 half-SE deduction and the $16,100 standard deduction leaves $48,954.65. The QBI deduction takes off $9,790.93 more, so income tax is $4,451.65 on $39,163.72.

QBI deduction: 20% of qualified business income (net profit minus the half-SE deduction), capped at 20% of taxable income, from Form 8995. From 2026 it is at least $400 when you have $1,000 or more of QBI from a business you actively work in. Above $201,750 of taxable income ($403,500 married filing jointly) Form 8995-A's extra limits apply, and the calculator leaves the deduction out rather than guess.

Form 1040-ES

Quarterly estimated tax due dates for 2026

No employer withholds tax from 1099 income, so the IRS expects it in four payments during the year.

Payment	Due date	Example amount
1st payment	April 15, 2026	$3,585.59
2nd payment	June 15, 2026	$3,585.59
3rd payment	September 15, 2026	$3,585.59
4th payment	January 15, 2027	$3,585.59

The example's $14,342.34 for the year is $3,585.59 a quarter. When a due date falls on a weekend or legal holiday, the next business day counts; none of the 2026 dates do. You can skip the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the rest with it.

Safe harbor: you generally must pay estimated tax if you expect to owe $1,000 or more after withholding. You avoid the underpayment penalty when your withholding and on-time payments reach the smaller of 90% of your 2026 tax or 100% of the tax on your 2025 return (110% if your 2025 AGI was over $150,000, or $75,000 married filing separately).

Guide

Who pays self-employment tax

Anyone with $400 or more of net earnings from work they do for themselves.

Freelancers

1099-NEC

Developers, designers and writers paid by clients on a 1099-NEC, with software and equipment as expenses.

Use: Income · expenses

Gig workers

1099-K

Rideshare and delivery drivers, where mileage is often the biggest expense on Schedule C.

Use: Mileage as expenses

Side hustles

W-2 + 1099

A job plus freelance work: the W-2 wages fill the Social Security wage base first.

Use: W-2 wages field

Creators

Sole proprietor

Photographers, YouTubers and coaches who run as a sole proprietor or single-member LLC.

Use: Quarterly dates

Expenses vs none

What $10,000 of expenses saves you

The same $80,000 of 1099 income, single, with and without $10,000 of business expenses.

No expenses

$16,647.46total tax

20.8% of income

SE tax $11,303.64 and income tax $5,343.82 on $80,000.00 of profit.

$10,000 of expenses

$14,342.34total tax

$2,305.12 less tax

SE tax $9,890.69 and income tax $4,451.65. Each deductible dollar cuts both taxes, not just income tax.

Verdict: keep records of every business expense. Here each deductible dollar saved about 23 cents: about 14 cents of SE tax (92.35% x 15.3%) plus income tax.

Pro tips

Pro tips for a closer estimate

Small checks that bring the estimate close to your return.

Count all expenses

Software, equipment, mileage and a home office all lower both SE tax and income tax.

Add your W-2 wages

A job's wages use up the Social Security base, which can cut SE tax a lot.

Use the safe harbor

Type last year's total tax to see the payment that avoids the penalty.

Pay on time

The penalty is charged on each late payment for the days it stays unpaid.

Re-check mid-year

Update your income in June or September and change the remaining payments.

Set money aside

Moving the quarterly amount to a separate account as you are paid keeps it ready.

Copy the summary

Paste every line and the due dates into a note or your budget sheet.

State tax too

State income tax is not included. Check your state's own estimated tax rules.

An estimate, not tax advice

The self-employment tax follows Schedule SE line by line. The income tax part is an estimate: it ignores credits (such as the child tax credit), itemized deductions, retirement and self-employed health insurance deductions, the Schedule 1-A deductions for tips, overtime and seniors, capital gains rates and state tax, unless you enter the income. For decisions, ask a tax professional.

Use cases

Everyday questions it answers

Same three steps, many situations.

First year freelancing

How much of each client payment to set aside for tax.

Next quarterly payment

What to send the IRS on the next 1040-ES date.

Pricing your work

The rate you need once the 15.3% is counted.

Job plus side gig

How W-2 wages change the tax on freelance income.

Quitting to go solo

Compare a salary with the same income on a 1099.

A big contract

When the 0.9% Additional Medicare Tax starts.

On a W-2 too? The Paycheck Calculator shows take-home pay from a job. Client paying late? The Payment Reminder Email writes the follow-ups.

FAQ

Frequently asked questions

Quick answers on self-employment tax, 1099 income, quarterly payments and the deductions.

How is self-employment tax calculated?

Take your net profit (1099 income minus business expenses) and multiply it by 92.35% to get net earnings. If that is $400 or more, the tax is 12.4% for Social Security on earnings up to the 2026 wage base of $184,500, plus 2.9% for Medicare on all of it. $80,000 of income and $10,000 of expenses: $64,645 of net earnings, $8,015.98 + $1,874.71 = $9,890.69 of self-employment tax.

What is the self-employment tax rate for 2026?

15.3%: 12.4% Social Security and 2.9% Medicare, on 92.35% of your net profit. The 12.4% stops once your wages and self-employment earnings together reach $184,500 for 2026. Above $200,000 ($250,000 married filing jointly, $125,000 married filing separately) a 0.9% Additional Medicare Tax is added.

Do I pay self-employment tax if I also have a W-2 job?

Yes, but your W-2 wages use up the Social Security wage base first. With $170,000 of wages, only $14,500 of self-employment earnings is left under the $184,500 base, so the example's SE tax drops from $9,890.69 to $3,672.71. Medicare's 2.9% still applies to all of it.

Is half of self-employment tax deductible?

Yes. Half of your SE tax is a deduction on Schedule 1 (Form 1040), which lowers your income tax. It doesn't lower the SE tax itself. The calculator takes it off before the standard deduction and uses it again for the QBI deduction.

When are quarterly estimated taxes due for 2026?

April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027 (Form 1040-ES). You can skip the January payment if you file your 2026 return by February 1, 2027 and pay the rest with it. You generally must pay estimated tax if you expect to owe $1,000 or more after withholding.

How much should I pay each quarter?

A quarter of the year's expected tax after withholding. To avoid the underpayment penalty, pay at least the smaller of 90% of this year's tax or 100% of last year's tax (110% if last year's AGI was over $150,000). Type last year's total tax in the Safe harbor section to see that amount.

Does the calculator include the QBI deduction?

Yes, when taxable income before it is at or below $201,750 ($403,500 married filing jointly), using Form 8995: 20% of business income after the half-SE deduction, capped at 20% of taxable income, and at least $400 from 2026 if your QBI is $1,000 or more. Above that, Form 8995-A's limits apply and the calculator leaves it out.

Is state tax included?

No. This version works out federal tax only: self-employment tax and federal income tax. Pick your state to see a note; states with no income tax (Texas, Florida and others) say so. Check your state's own estimated tax rules for state income tax.

How accurate is the income tax estimate?

It uses the 2026 brackets and standard deduction from Rev. Proc. 2025-32, but it ignores credits, itemized deductions, retirement and health insurance deductions and capital gains rates unless you enter that income. It is an estimate, not tax advice. The self-employment tax part follows Schedule SE line by line.

Is my data saved or uploaded?

Nothing is uploaded: the maths runs in your browser. Your inputs are saved in this browser's local storage so they are there next time. A private window keeps nothing.

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Finance tool · Rules for tax year 2026

Self-Employment Tax Calculator: 1099 Tax

Type your 1099 income and expenses to see your self-employment tax, a federal income tax estimate and what to pay each quarter.

SE Tax Studio

Schedule SE 2026 · Income tax · Quarterly dates

Rules for tax year 2026 Free · No sign-up

1099 income

Expenses

Filing status

State

Total federal tax$0.00

SE tax $0.00$0.00 a quarter

Type your 1099 income for 2026 to see your tax.

W-2 job, other incomeoptional

Your W-2 wages

Box 5 of your W-2. Uses up the Social Security wage base first.

Tax withheld

Federal income tax, box 2 of your W-2s.

Other income

Interest and other taxable income for the year.

Income tax estimateon, with QBI

Add federal income tax: the 2026 standard deduction and brackets. No credits or itemized deductions.QBI deduction (Form 8995): 20% of business income, at least $400 if it is $1,000 or more. Assumes you work in the business.

Safe harborlast year's tax

2025 total tax

Form 1040, line 24, of your 2025 return.

2025 AGI over $150,000 ($75,000 married filing separately): 110% of last year's tax.

Rules for tax year 2026. Self-employment tax by Schedule SE. An estimate, not tax advice: credits, itemized deductions, other adjustments and state tax are not included.

Your 2026 estimate

Total federal tax$0.00

SE tax $0.00$0.00 a quarter

Type your 1099 income for 2026 to see your tax.

Schedule SE

Net profit1099 income minus expenses	$0.00
Net earningsUnder $400: no SE tax	$0.00
Social Security12.4%	$0.00
Medicare2.9%, no limit	$0.00
Self-employment tax	$0.00

Federal income tax (estimate)

Total incomeNet profit, wages and other income	$0.00
Half of SE taxDeduction, Schedule 1 line 15	$0.00
Standard deductionSingle	-$16,100.00
QBI deduction20% (Form 8995)	$0.00
Taxable income	$0.00
Income taxTop bracket 10%	$0.00

Total federal tax0.0% of your income

$0.00

Quarterly payments (Form 1040-ES)

Payment 1Apr 15, 2026$0.00
Payment 2Jun 15, 2026$0.00
Payment 3Sep 15, 2026$0.00
Payment 4Jan 15, 2027$0.00

Pay a quarter of the year's tax by each date. No January payment is needed if you file by February 1, 2027 and pay the rest then. Income that started late in the year? The annualized method (Form 2210) can lower the early payments.

IRS Schedule SE (2026), Form 8959, Rev. Proc. 2025-32, Form 8995 and Form 1040-ES (2026). An estimate, not tax advice: it leaves out credits, itemized deductions, retirement and health insurance deductions, capital gains rates and state tax.

Also on a W-2?Paycheck Calculator Client paying late?Payment Reminder Email

No sign-up needed Updates as you type Schedule SE method Runs on your device

SE tax rate: 15.3%
Of profit taxed: 92.35%
Payments a year: 4
Tax year: 2026

Schedule SE linesThe 92.35%, 12.4% and 2.9% steps from the 2026 Schedule SE, each line kept to the cent.

IRS figures2026 brackets and standard deduction from Rev. Proc. 2025-32; due dates from Form 1040-ES.

W-2 awareWages from a job use up the $184,500 Social Security base first, as line 9 of Schedule SE says.

In your browserWorked out on this page. Nothing is uploaded; your inputs are saved only in this browser.

What's next

More money tools

Tools that pick up where this one leaves off.

Rate

Single: taxable income over

Married filing jointly: over

10%

12%

$12,400

$24,800

22%

$50,400

$100,800

24%

$105,700

$211,400

32%

$201,775

$403,550

35%

$256,225

$512,450

37%

$640,600

$768,700

Payment

Due date

Example amount

1st payment

April 15, 2026

$3,585.59

2nd payment

June 15, 2026

$3,585.59

3rd payment

September 15, 2026

$3,585.59

4th payment

January 15, 2027

$3,585.59

Work out your self-employment tax in three steps

Type your income

Pick your status

Read your tax

How to use this self-employment tax calculator

1099 income

Business expenses

W-2 wages

Income tax options

Schedule SE, line by line

1. Net earnings

2. The two parts

3. Deduct half

The wage base and the 0.9% Additional Medicare Tax

12.4% stops at $184,500

0.9% over the threshold

Federal income tax on freelance income in 2026

Quarterly estimated tax due dates for 2026

Who pays self-employment tax

Freelancers

Gig workers

Side hustles

Creators

What $10,000 of expenses saves you

20.8% of income

$2,305.12 less tax

Pro tips for a closer estimate

Count all expenses

Add your W-2 wages

Use the safe harbor

Pay on time

Re-check mid-year

Set money aside

Copy the summary

State tax too

Everyday questions it answers

First year freelancing

Next quarterly payment

Pricing your work

Job plus side gig

Quitting to go solo

A big contract

Frequently asked questions

What people say

More free money tools

SE Tax Studio

Your 2026 estimate

Schedule SE

Federal income tax (estimate)

Quarterly payments (Form 1040-ES)

More money tools

Work out your self-employment tax in three steps

Type your income

Pick your status

Read your tax

How to use this self-employment tax calculator

1099 income

Business expenses

W-2 wages

Income tax options

Schedule SE, line by line

1. Net earnings

2. The two parts

3. Deduct half

The wage base and the 0.9% Additional Medicare Tax

12.4% stops at $184,500

0.9% over the threshold

Federal income tax on freelance income in 2026

Quarterly estimated tax due dates for 2026

Who pays self-employment tax

Freelancers

Gig workers

Side hustles

Creators

What $10,000 of expenses saves you

20.8% of income

$2,305.12 less tax

Pro tips for a closer estimate

Count all expenses

Add your W-2 wages