Self-Employment Tax Calculator 2025 β SS & Medicare
Calculate self-employment tax (Social Security + Medicare) on your self-employment income. Includes deductible half of SE tax and net income breakdown.
SE Tax Calculation Breakdown
How to Use This Self-Employment Tax Calculator
Enter your net self-employment income β your business revenue minus ordinary and necessary business expenses (but before the SE tax deduction). If you also have W-2 wages, enter them too because wages already subject to Social Security taxes reduce the SE income subject to the SS portion.
The calculator applies the 92.35% factor (1 minus the deductible employer-equivalent portion) to your net income, then calculates SS tax up to the $176,100 cap and Medicare tax on all earnings.
The Formula
SS Tax = Min(Net SE Earnings, $176,100) Γ 12.4%
Medicare Tax = Net SE Earnings Γ 2.9%
Total SE Tax = SS Tax + Medicare Tax
Deductible Half = Total SE Tax Γ· 2
Example
Net SE earnings: $80,000 Γ 0.9235 = $73,880
SS tax: $73,880 Γ 12.4% = $9,161
Medicare tax: $73,880 Γ 2.9% = $2,143
Total SE tax: $11,304
Deductible half: $5,652 (reduces federal income tax)
Income vs SE Tax Chart & Breakdown
Visual chart showing how SE tax scales with income and SS cap impact
See how SE tax scales with income and where the Social Security cap creates a rate change.
| Net SE Income | SE Earnings (92.35%) | SS Tax | Medicare Tax | Total SE Tax | Effective SE Rate |
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