Self-Employment Tax Calculator
Calculate self-employment tax (15.3%) on your net self-employment income for 2025.
Self-Employment Tax Calculator (2025)
SE Tax Summary
Net Earnings (×92.35%)$73,880
Social Security Tax$9,161
Medicare Tax$2,143
Total SE Tax (15.3%)$11,304
Deduction (half of SE tax)
$5,652
Deductible from gross income
Formula
SE Tax = Net Earnings × 92.35% × 15.3%
Example: $80K income × 92.35% × 15.3% = $11,304 SE tax
Frequently Asked Questions
Why multiply by 92.35%?
You can deduct the employer-equivalent half of SE tax (7.65%), so only 92.35% of income is subject to SE tax.
Is SE tax in addition to income tax?
Yes — SE tax is separate from and in addition to federal (and state) income tax.