Home › Tax › Self-employment tax
See your 2026 self-employment tax and how much to send the IRS each quarter, with every step of the math. For freelancers, gig workers and small business owners.
| Example | SE tax | Total federal tax | Each payment |
|---|---|---|---|
| $50,000 profit, single, no job | $7,065 | $9,732 | $2,190 |
| $90,000 profit, married filing jointly, no job | $12,717 | $17,159 | $3,861 |
| $30,000 side gig, single, $60,000 job with $6,000 withheld | $4,239 | $13,516 | $1,541 |
| $120,000 profit, single, 2025 tax was $18,000 | $16,955 | $28,462 | $4,500 |
Hand check, row 1: $50,000 × 92.35% = $46,175 of net earnings. Social Security 12.4% = $5,725.70 and Medicare 2.9% = $1,339.08, so SE tax is $7,064.78. Half of it ($3,532.39) comes off income: $46,467.61. Minus the $16,100 standard deduction leaves $30,367.61, and the QBI deduction is 20% of that ($6,073.52, the cap), so $24,294.09 is taxed: $1,240 + 12% × $11,894.09 = $2,667.29. Total $9,732.07; 90% is $8,758.86, or $2,189.72 a payment.
It's Social Security and Medicare tax for people who work for themselves: 15.3% (12.4% + 2.9%) on 92.35% of your profit. You pay it if your net earnings are $400 or more (IRS SE tax, Schedule SE). Half of it is deducted from your income.
You generally must pay estimated tax if you expect to owe $1,000 or more for 2026 after withholding and refundable credits. If you had no tax liability for 2025 (total tax $0), you don't have to (Form 1040-ES).
No penalty if your withholding and payments cover the smaller of 90% of your 2026 tax or 100% of your 2025 tax. Use 110% if your 2025 AGI was over $150,000 ($75,000 married filing separately). Farmers and fishers use 66⅔% (Form 1040-ES).
April 15, 2026; June 15, 2026; Sept. 15, 2026; and Jan. 15, 2027. You can skip the January payment if you file your 2026 return by Feb. 1, 2027 and pay the full balance (Form 1040-ES).
The penalty is figured separately for each payment, for the number of days it was late (Form 2210 instructions). So paying a missed payment now stops it from growing. Have a job? Asking your employer to withhold more (Form W-4) also counts.
IRS Direct Pay (free, from a bank account), EFTPS, your IRS Online Account, or card through an IRS-approved processor (fees apply), or a check with a 1040-ES voucher (IRS payments).
Facts and math only, not tax advice. We show IRS rules and do math on the numbers you type; it's an estimate of federal tax only (no state tax, credits or other income). No company pays to be on this page, and there are no partner links.
15.3%: 12.4% for Social Security on net earnings up to $184,500 and 2.9% for Medicare on all of it, figured on 92.35% of your profit. You pay it if net earnings are $400 or more.
April 15, 2026; June 15, 2026; Sept. 15, 2026; and Jan. 15, 2027 (IRS Form 1040-ES). You can skip January if you file by Feb. 1, 2027 and pay in full.
Enough that your withholding and payments reach the smaller of 90% of your 2026 tax or 100% of your 2025 tax (110% if 2025 AGI was over $150,000), split into 4 payments. Example: $50,000 of profit, single, no job: about $9,732 of 2026 tax, so about $2,190 a quarter.
Generally yes if you expect to owe $1,000 or more after withholding and refundable credits. Not if your 2025 total tax was $0 and you were a U.S. citizen or resident all year.
Not tax advice. Figures are republished from the IRS with dates; confirm with IRS.gov or a tax professional before acting.
Was this calculator helpful?
We save only this page, your answer and the time. Nothing you typed.
We email you when top savings rates or our picks change. Email only. We send one email first so you can confirm; every email has a one-click unsubscribe.
Free tools need no account, SSN, or address. Most calculators run in your browser; a few send the numbers you enter to our server to do the math.