Self-Employment Tax Calculator
Calculate your 2025 self-employment tax, income tax, and quarterly payment estimates. Free tool for freelancers, independent contractors, and business owners.
Self-Employment Tax Calculator
Calculate your SE tax, income tax, and quarterly payment estimates for 2025
Total income before business expenses
Deductible business expenses
Tax Breakdown
Quarterly Payment Estimate
Per quarter (recommended)
Pay quarterly to avoid underpayment penalties
2025 Quarterly Due Dates
Common Business Expenses
Consult a tax professional for detailed expense planning
Important Tax Information
Self-Employment Tax
15.3% rate includes 12.4% Social Security + 2.9% Medicare tax
SE Tax Deduction
You can deduct 50% of your SE tax as a business expense
Quarterly Payments
Due if you expect to owe $1,000+ in tax for the year
2025 Tax Rates
Based on current tax brackets and standard deduction
This calculator provides estimates based on 2025 tax rates. Consult a qualified tax professional for personalized advice. Tax laws can be complex and individual situations vary significantly.
Understanding Self-Employment Tax in 2025
What is Self-Employment Tax?
Self-employment tax is a tax consisting of Social Security and Medicare taxes primarily for individuals who work for themselves. It's equivalent to the Social Security and Medicare taxes withheld from the pay of most wage earners.
2025 SE Tax Rate
- • Total rate: 15.3% of net earnings
- • Social Security: 12.4% (up to $168,600)
- • Medicare: 2.9% (no limit)
- • Additional Medicare: 0.9% (over $200,000)
Who Must Pay SE Tax?
You must pay SE tax if your net earnings from self-employment are $400 or more. This includes:
- • Freelancers and independent contractors
- • Business owners (sole proprietorship, LLC)
- • Partners in partnerships
- • Gig economy workers (Uber, DoorDash, etc.)
SE Tax Deduction
You can deduct 50% of your SE tax when calculating your adjusted gross income. This deduction represents the "employer portion" of the tax.
Quarterly Tax Payments for 2025
2025 Quarterly Payment Due Dates
If you expect to owe $1,000 or more in taxes for the year, you're required to make quarterly estimated tax payments. Failing to do so may result in underpayment penalties.
Common Business Expense Deductions
Home Office
- • Dedicated workspace
- • Utilities (proportional)
- • Office furniture
- • Internet & phone
Equipment & Software
- • Computers & tablets
- • Software subscriptions
- • Professional tools
- • Camera equipment
Professional Services
- • Legal & accounting
- • Business coaching
- • Professional development
- • Industry memberships
Travel & Transportation
- • Business travel
- • Vehicle expenses
- • Parking & tolls
- • Business meals (50%)
Marketing & Advertising
- • Website development
- • Social media ads
- • Business cards
- • Networking events
Insurance & Protection
- • Business insurance
- • Professional liability
- • Health insurance (SE)
- • Disability insurance
Frequently Asked Questions
How is self-employment tax different from income tax?
Self-employment tax is specifically for Social Security and Medicare, while income tax is based on your overall taxable income. Both are calculated separately, and you'll owe both if you're self-employed.
Can I avoid paying self-employment tax?
No, if you have net earnings from self-employment of $400 or more, you must pay SE tax. However, you can reduce it by maximizing legitimate business expense deductions.
What happens if I don't make quarterly payments?
If you don't make required quarterly payments, you may owe underpayment penalties when you file your annual return, even if you receive a refund.