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Self-Employment Tax Calculator 2026 (1099)
Free self-employment tax calculator for 1099 workers and freelancers: 15.3% on 92.35% of net profit, the $184,500 Social Security wage base, the half-SE deduction, QBI and quarterly estimated payments.
Your 2026 business
Self-employment tax
$8,478
| Taxed amount (92.35% of profit) | $55,410 |
| Social Security 12.4% | $6,871 |
| Medicare 2.9% | $1,607 |
| Half of it you can deduct | $4,239 |
| QBI deduction (20%) | $7,932 |
| Federal income tax | $3,559 |
| Total federal tax | $12,037 |
| Quarterly estimated payment | $3,009 |
| Effective rate | 20.1% |
Estimated tax due dates
| Q1 | April 15 |
| Q2 | June 15 |
| Q3 | September 15 |
| Q4 | January 15 (next year) |
Pay with Form 1040-ES or IRS Direct Pay. Paying at least 100% of last year's tax (110% if income was over $150,000) avoids the penalty.
Uses the standard deduction; state tax not included. The simple QBI deduction assumes taxable income under about $200,000 ($400,000 married). Not legal, tax or financial advice. 🔒 Everything stays on your device.
✅ Rules last checked:
📚 Official sources: IRS: Self-employment tax · IRS: Estimated taxes · SSA: 2026 wage base
We build every tool from the official rules and re-check them when they change. Always confirm with the official source before you rely on a result.
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Questions people ask
How much is self-employment tax on $50,000?+
About $7,065: 15.3% of $46,175 (92.35% of $50,000). Federal income tax comes on top.
Why 92.35%?+
It mirrors the employer half of FICA that an employee never sees: you pay tax on profit minus 7.65%.
When do I have to pay quarterly?+
If you expect to owe $1,000 or more for the year. Payments are due April 15, June 15, September 15 and January 15.