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Self-Employment Tax Calculator — SECA, SS & Medicare Breakdown (2026)

Calculate your self-employment (SECA) tax with a full Social Security and Medicare breakdown. Free, instant, and accurate.

✓ Formula verified: January 2026For informational purposes only

Self-Employment Tax

Results below

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$
$
Total Self-Employment (SECA) Tax
$14,129.55

Social Security Portion (12.4%)

$11,451.40

Medicare Portion (2.9%)

$2,678.15

Effective SE Tax Rate

14.13%

Deductible Half of SE Tax (Form 1040 adjustment)

$7,064.78

Estimated QBI Deduction Savings (income tax)

$4,400.00

Total Combined Income (1099 + W-2)

$100,000.00

What if your net profit from self-employment (1099 income minus expenses) changes? $90000 → $12,716.60 · $100000 → $14,129.55 · $110000 → $15,542.51

Scenario Comparison

Conservative (5%)
$16,470.09
$6,470.09 interest
Your scenario (7%)
$20,096.61
$10,096.61 interest
Aggressive (10%)
$27,070.41
$17,070.41 interest
High-risk (14%)
$40,224.71
$30,224.71 interest
Best return
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Self-Employment Tax Analysis

Your Self-Employment Tax

$14,129.55

Effective rate: 14.13% of net profit

SS vs. Medicare Split

81%SS (81%)Medicare (19%)

Tax Breakdown

Social Security Portion$11,451.40

12.4% rate · Capped at $176,100 wage base (2026)

Medicare Portion$2,678.15

2.9% rate · No wage base cap

Deductible Half

$7,064.78

Above-the-line deduction on Form 1040

QBI Savings (Est.)

$4,400.00

20% QBI × 22% assumed marginal rate

How It's Calculated

SE Earnings = Net Profit × 92.35%

Social Security = min(SE Earnings, Remaining Wage Base) × 12.4%

Medicare = SE Earnings × 2.9%

Total SECA Tax = SS Portion + Medicare Portion

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