Self-Employment Tax

Estimate self-employment (SE) tax (Social Security + Medicare) on net earnings.

Net self-employment earnings ($)

W-2 wages already taxed ($)

SE earnings subject (92.35%)

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Social Security portion

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Medicare portion

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Total SE tax

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Deductible half

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2025 SS wage base: $176,100. Medicare has no cap; +0.9% Additional Medicare above $200k single / $250k MFJ.