Reference · Tax year 2026 · US federal
Self-Employment Tax Rate 2026
The rate is statutory rather than inflation-adjusted, so it does not move year to year. What moves is the ceiling on the Social Security portion.
| Value | What it is | Source | Verified |
|---|---|---|---|
| 15.3% | Self-employment tax rate | IRS | |
| 12.4% | Social Security portion of SE tax | IRS | |
| 2.9% | Medicare portion of SE tax | IRS | |
| 92.35% | Portion of net profit subject to SE tax | IRS | |
| $184,500 | Social Security wage base | IRS | |
| 0.9% | Additional Medicare Tax rate | IRS |
Notes
- Only 92.35% of net profit is subject to the tax, because the employer-equivalent half of 15.3% is excluded first. Calculators that skip this step overstate the bill by about 8%.
- The Social Security portion stops at the wage base. The Medicare portion has no ceiling.
- Half of the self-employment tax you pay is deductible against income tax, above the line.
How this page is made
Every figure above is read directly from the rules file the calculators execute — not typed into this page. If a constant changes in the engine, this table changes with it, and the two cannot disagree. The oldest verification date on this page is .
Full list of every constant the site uses: the methodology page. Run your own numbers with the estimated tax calculator.
Figures on this page are checked against the primary source cited for each one, and the calculations behind them are covered by automated tests. No credentialed tax professional has reviewed this page. Treat it as a well-sourced starting point, not as a substitute for advice on your own situation.