Self-Employment Tax Calculator
Calculate your self-employment tax, quarterly estimated payments, and total tax burden as a freelancer or small business owner.
Income & Deductions
Understanding Self-Employment Tax
What is SE Tax?
Self-employment tax is how freelancers, independent contractors, and small business owners pay Social Security and Medicare taxes. The current rate is 15.3%:
- 12.4% for Social Security (up to the wage base limit)
- 2.9% for Medicare (no limit)
- 0.9% additional Medicare tax for high earners
Key Deductions
You can deduct 50% of your SE tax from your adjusted gross income, which reduces your overall income tax burden.
Quarterly Payments
Unlike W-2 employees, self-employed individuals must make quarterly estimated tax payments to avoid penalties. Due dates are typically:
- Q1: April 15
- Q2: June 15
- Q3: September 15
- Q4: January 15 (following year)