2026 IRS basis · SE tax 15.3% · Social Security wage base
Self-Employment Tax Calculator
Estimate U.S. self-employment tax from Schedule C net profit while keeping Social Security, Medicare, Additional Medicare, and quarterly planning logic in one compact calculator.
Calculate from net profit
Reverse from target take-home
Quarterly planning
Calculation basis
SE tax applies to 92.35% of net earnings from self-employment.
2026 Social Security wage base used in this tool: $184,500.
This estimate excludes federal/state income tax, QBI, deductions, penalties, and credits.
For planning only. Final U.S. tax depends on filing status, other wages, income tax, deductions, credits, and IRS forms.
Country-specific freelancer tax estimate
Use the right tax basis for U.S. independent-contract work
This U.S. version follows the self-employment tax model instead of a Korean-style withholding rate. It estimates Social Security, Medicare, Additional Medicare, reverse target profit, and quarterly planning figures for independent contractors.
Features
U.S. SE tax basis
Uses 92.35% of net self-employment earnings, not a Korean-style withholding rate.
Filing status mode
Switches the Additional Medicare threshold for single, joint, or separate filing.
Reverse target
Starts from a desired after-SE-tax amount and estimates the net profit needed.
Quarterly planning
Breaks annual estimated SE tax into a quarterly planning number.
How to use
- Choose filing status — Pick the mode that matches the Additional Medicare Tax threshold you want to test.
- Enter Schedule C net profit — Use business profit after expenses, not total customer receipts.
- Add W-2 Social Security wages if needed — Wages already subject to Social Security reduce the remaining Social Security wage base.
- Reverse a target amount — Use the target card when you want to know the profit needed after estimated SE tax.
- Copy the result — Keep the result for planning notes or quarterly estimated-tax review.
Formula and official basis
The U.S. version is intentionally not called a withholding calculator. It estimates self-employment tax only; federal income tax and state tax are separate.
net profit × 92.35%12.4% up to the 2026 wage base2.9% on SE earnings0.9% above the filing-status thresholdUseful when
Quarterly planning
Check an estimated SE tax amount before setting aside money.
Profit target
Start with a desired after-tax planning amount and reverse into profit.
Wage-base check
Include W-2 wages to avoid overstating Social Security tax.
Check before relying on the result
Planning estimate, not final tax
- This excludes federal and state income tax, deductions, credits, QBI, penalties, and actual Form 1040 adjustments.
- The Social Security wage base and thresholds should be checked again for future tax years.
- The result is a planning estimate, not tax advice.
FAQ
Is this a freelancer withholding calculator?
No. In the U.S., independent contractors usually estimate and pay self-employment tax rather than using a Korean-style invoice withholding rate.
Does this include income tax?
No. It estimates self-employment tax only; federal income tax, state tax, deductions, and credits are separate.
Why does it use 92.35%?
IRS self-employment tax generally applies to 92.35% of net self-employment earnings.