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Self-Employment Tax Calculator (15.3%)

Understand the exact breakdown of Social Security (12.4%) and Medicare (2.9%) on your 1099 freelance earnings.

$
Your Schedule C net profit before deductions.

15.3% SE Tax Breakdown

2025 IRS Wage Base Cap: $168,600
Total Self-Employment Tax
$0
SS + Medicare Combined
Social Security (12.4%)
$0
Capped at $168,600 wage base
Medicare (2.9%)
$0
Uncapped on all earnings
Deductible Half (Form 1040)
$0
Reduces your taxable income

Did you know?

The IRS calculates self-employment tax on 92.35% of your net profit, not 100%. Furthermore, you can deduct exactly 50% of your total self-employment tax as an above-the-line deduction on Form 1040.