Free Self-Employment Tax Calculator 2025

Q: What is the self-employment tax rate for 2025?

The self-employment tax rate is 15.3%, which consists of 12.4% for Social Security (on the first $176,100 of net earnings) and 2.9% for Medicare.

Q: How do I calculate self-employment tax?

Multiply your net self-employment income by 92.35% (0.9235), then apply the 15.3% SE tax rate.

Q: When are quarterly estimated tax payments due in 2025?

Q1: April 15, 2025. Q2: June 16, 2025. Q3: September 15, 2025. Q4: January 15, 2026.

Instantly estimate your SE tax, federal & state income tax, and quarterly payments. Built for freelancers, 1099 contractors, and small business owners.

15.3%

SE tax rate

States covered

Quarterly due dates

💼 Your income & expenses

Gross SE income

Total revenue before deductions

Business expenses

Software, supplies, home office...

Other income (W-2, spouse...)

Retirement contributions

SEP-IRA / Solo 401k

Filing status

State

📊 Your tax estimate

Net SE income$0

SE tax (15.3%)$0

½ SE deduction$0

Federal income tax$0

State income tax$0

Total estimated tax$0

Effective rate0%

FederalStateSE Tax

Estimated take-home$0

📅 Quarterly payments

Apr 15, 2025

Jun 16, 2025

Sep 15, 2025

Jan 15, 2026

1. Net SE income

2. SE tax base (92.35%)

3. SE tax calculation

4. Half SE deduction

5. Adjusted gross income

6. Federal income tax

7. State income tax

💡 Deductions you shouldn't miss

Self-employed individuals can deduct these common business expenses to reduce their taxable income.

🏠

Home office

Deduct $5/sq ft (up to 300 sq ft) for dedicated workspace using the simplified method.

🚗

Vehicle mileage

70 cents per business mile driven in 2025. Keep a mileage log year-round.

🏥

Health insurance

100% of premiums for yourself, spouse & dependents if not eligible for employer coverage.

📱

Phone & internet

The business-use percentage of your monthly bills is fully deductible.

🎓

Education & training

Courses, books, and certifications that maintain or improve your job skills.

💻

Software & tools

Subscriptions and equipment used for business are fully deductible.

🏦

Bank & payment fees

Business account fees, PayPal, Stripe, or Square processing fees are deductible.

📋

Professional services

Bookkeeping, legal, and accounting fees paid to run your business are deductible.

❓ Frequently asked questions

What is the self-employment tax rate for 2025?▼

The self-employment tax rate is 15.3%, consisting of 12.4% for Social Security (on the first $176,100 of net earnings) and 2.9% for Medicare. An additional 0.9% Medicare surtax applies to earnings above $200,000 for single filers ($250,000 for married filing jointly).

How do I calculate self-employment tax?▼

Multiply your net self-employment income by 92.35% (0.9235) to get your SE tax base. Then apply the 15.3% rate. You can deduct half of your SE tax from your adjusted gross income when calculating federal income tax.

When are quarterly estimated tax payments due in 2025?▼

Q1: April 15, 2025 · Q2: June 16, 2025 · Q3: September 15, 2025 · Q4: January 15, 2026. Missing these deadlines can result in underpayment penalties.

Can I deduct half of my self-employment tax?▼

Yes! The IRS allows you to deduct 50% of your self-employment tax as an above-the-line deduction. This reduces your adjusted gross income and therefore your federal income tax liability.

Do I need to pay SE tax if I have a full-time job?▼

If you earn $400 or more in net self-employment income, you must pay SE tax on that income — even if you also have a W-2 job.

What's the difference between SE tax and income tax?▼

SE tax covers Social Security and Medicare (similar to FICA for employees). Income tax is a separate tax on your earnings based on your tax bracket. Self-employed individuals pay both.