Free 2026 calculator
Self-Employment Tax Planner
The most accurate free SE tax estimator: uses actual 2026 federal brackets, automatically applies the QBI deduction and standard deduction, and shows your complete quarterly payment calendar with IRS due dates.
Self-Employment Tax Estimator
Uses actual 2026 federal tax brackets — not a flat rate estimate. Results update instantly.
Estimate only. Applies standard deduction, QBI deduction (if below threshold), and half-of-SE-tax deduction automatically. Does not include tax credits, AMT, or NIIT. Consult a CPA for filing.
2026 Quarterly Payment Calendar
Pay $3,609 by each deadline to avoid IRS underpayment penalties.
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How This Calculator Works
SE Tax (SECA)
Net self-employment income × 92.35% = SE taxable amount. That amount × 15.3% = your SECA tax. The 92.35% factor accounts for the employer-equivalent half you can deduct.
Income Tax via Real Brackets
AGI = net income − half of SE tax − health insurance − retirement. Taxable income = AGI − standard deduction − QBI deduction. Federal income tax is then calculated using the actual 2026 tax brackets, not a flat rate.
Quarterly Payments
Total tax ÷ 4 = your quarterly estimated payment. Compare this to the safe harbor amount (100% of last year's tax or 90% of this year's) to avoid IRS underpayment penalties.
2026 Federal Income Tax Brackets
Source: IRS Rev. Proc. 2025-22. These are the marginal rates this calculator uses — you only pay each rate on income within that bracket.
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 | $0 – $17,000 |
| 12% | $11,926 – $48,475 | $23,851 – $96,950 | $17,001 – $64,850 |
| 22% | $48,476 – $103,350 | $96,951 – $206,700 | $64,851 – $103,350 |
| 24% | $103,351 – $197,300 | $206,701 – $394,600 | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 | $394,601 – $501,050 | $197,301 – $250,500 |
| 35% | $250,526 – $626,350 | $501,051 – $751,600 | $250,501 – $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 |
Standard deductions 2026: $15,000 (single), $30,000 (MFJ), $22,500 (HOH). Social Security wage base: $176,100.
Frequently Asked Questions
What is the self-employment tax rate for 2026?+
The self-employment (SECA) tax rate is 15.3% total: 12.4% for Social Security (on the first $176,100 of net earnings) and 2.9% for Medicare (unlimited). Only 92.35% of your net self-employment income is subject to this tax. You can deduct half of SE tax (7.65%) as an above-the-line deduction on your 1040.
How is this calculator different from the 1099 Tax Calculator?+
This planner uses actual 2026 federal income tax brackets instead of asking you to enter your own flat rate. It also automatically applies the QBI deduction (20% of business income for most filers), the half-of-SE-tax deduction, and the standard deduction — giving you a more accurate total. It also shows your quarterly payment schedule with exact IRS due dates.
What is the QBI deduction and do I qualify?+
The Qualified Business Income (QBI) deduction — Section 199A — lets most self-employed individuals deduct 20% of their net business income from their taxable income. For 2026, the full deduction is available if your taxable income is below $197,300 (single) or $394,600 (married filing jointly). Above those thresholds, limits apply for specified service trades or businesses (SSTBs). This calculator applies the full 20% if you're below the threshold.
When are 2026 quarterly estimated tax payments due?+
Q1 (Jan–Mar income): April 15, 2026. Q2 (Apr–May income): June 15, 2026. Q3 (Jun–Aug income): September 15, 2026. Q4 (Sep–Dec income): January 15, 2027. Missing a deadline doesn't mean you owe it all at once, but the IRS charges an underpayment penalty — currently around 7–8% annualized on the shortfall.
What is the safe harbor rule for avoiding penalties?+
You avoid IRS underpayment penalties if you pay at least (a) 90% of this year's tax, or (b) 100% of last year's total tax (110% if your AGI exceeded $150,000 last year). The calculator shows your safe harbor quarterly amount when you enter last year's tax.
What deductions reduce self-employment tax?+
Only business expenses reduce the net earnings that SE tax is calculated on. Health insurance premiums, retirement contributions, and the half-of-SE-tax deduction reduce your income tax (but not SE tax itself). The QBI deduction reduces taxable income only. The biggest SE tax reducers are: home office deduction, vehicle mileage, equipment and software, professional services, and business travel.
How much should a 1099 contractor set aside for taxes?+
Most self-employed workers should set aside 25–35% of gross income. At $80,000 net, expect roughly 15.3% SE tax ($9,500) plus 22% federal income tax on taxable income — though the QBI deduction, standard deduction, and SE tax deduction typically bring the effective total to 25–28%. Use the calculator above for your specific number.
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