How much self-employment tax will you owe?
Self-employment tax is the 15.3% federal tax that LLC owners, sole proprietors, and partners pay on net business profit. This calculator gives you the SE tax amount plus a rough federal income tax estimate for 2026.
Three things that make Self-employment tax calculator useful in the real world.
Not a calculator that ships you to a paywall after the result.
Your number, not a generic estimate
Enter net income; we use the actual 2025 thresholds, not a rounded figure.
Quarterly schedule
See the four estimated-payment dates the IRS expects from a self-employed filer.
S-Corp comparison
See the savings if you elect S-Corp status against staying default sole prop / LLC.
Your business numbers
The 15.3% tax explained.
When you work for an employer, your paycheck has FICA tax withheld: 7.65% for you, plus 7.65% matched by your employer (so 15.3% combined). You only see the employee half on your paystub.
When you are self-employed (sole proprietor, LLC owner, partner in a partnership), you ARE the employer. You pay both halves: the full 15.3%. This is "self-employment tax," reported on Schedule SE of Form 1040.
SE tax has two parts: 12.4% Social Security (up to the wage base, $168,600 for 2026) plus 2.9% Medicare (no cap). High earners pay an additional 0.9% Medicare on income above $200k single / $250k joint.
The S-Corp election can dramatically reduce SE tax above ~$60k profit. The owner takes a reasonable salary (subject to payroll tax) and the rest as distributions (no SE tax). Run our S-Corp savings calculator to see your specific savings.
Common questions.
Who pays self-employment tax?
Is SE tax in addition to income tax?
Can I deduct anything?
When do I pay SE tax?
What if I have a W-2 job AND self-employment income?
How can I reduce SE tax?
Is this calculator accurate?
On the $129/yr Compliance Annual Filings plan, we cover state late fees.
When you autofile your annual report through the $129/yr plan and we miss the deadline, we pay the state's late fee. The guarantee applies to that specific plan and the filings it includes. Other File.Business services are billed at the prices on this page.