Self-Employment Tax Calculator
Enter reseller net profit and any W-2 Social Security wages to estimate 2026 self-employment tax, Social Security tax, Medicare tax, and the deductible half.
$3,391.10
Social Security plus Medicare self-employment tax
$2,748.34
12.4% up to the remaining wage base
$642.76
2.9% on taxable SE earnings
$22,164.00
net profit multiplied by 92.35%
$1,695.55
above-the-line SE tax deduction
Taxable SE earnings are at least $400, so the estimate applies SE tax rates.
How this estimate works
The IRS generally applies self-employment tax to 92.35% of net self-employment earnings. The tax combines Social Security and Medicare: 12.4% Social Security up to the annual wage base and 2.9% Medicare with no wage base cap.
For 2026, the Social Security contribution and benefit base is $184,500. W-2 Social Security wages reduce how much self-employment income remains subject to the Social Security portion, but not the Medicare portion.
Source and limits
This page uses IRS self-employment tax guidance and the SSA 2026 contribution base. It does not calculate income tax, quarterly penalties, optional Schedule SE methods, or additional Medicare tax for high-income filers.
Check the IRS self-employment tax page and SSA contribution base table before filing.