1099 Self-Employment Tax Calculator (2026)

Enter your expected net self-employment profit (income minus expenses) and see your 2026 self-employment tax instantly — the 15.3% that surprises every first-year freelancer — plus the quarterly estimated-payment dates and the deductible half most people forget.

Disclaimer: This tool estimates self-employment (Social Security + Medicare) tax only, using 2026 IRS figures. It does not calculate your federal or state income tax, which you owe in addition. It provides general information, not tax advice — consult a qualified tax professional for your situation.

2026 quarterly estimated tax due dates

If you expect to owe $1,000 or more for the year, the IRS wants payment through the year, not one lump in April:

(You can skip the January 15 payment if you file your full 2026 return and pay everything owed by February 1, 2027.)

The safe-harbor shortcut: avoid underpayment penalties by paying, through the year, the smaller of 90% of this year’s tax or 100% of last year’s total tax (110% if last year’s AGI was over $150,000). For most freelancers, “last year’s tax ÷ 4, paid on the four dates” is the simplest safe plan — then settle the difference in April.

How self-employment tax actually works

Self-employment tax is Social Security and Medicare for people without an employer — 15.3% in total: 12.4% Social Security (on earnings up to $184,500 in 2026) plus 2.9% Medicare (no cap). It applies to 92.35% of your net profit, kicks in from just $400 of net earnings, and is charged before any standard deduction — which is why a freelancer can owe thousands in SE tax while owing little income tax. Two consolations: half of it is deductible against your income tax, and the (now permanent) QBI deduction trims up to 20% more off qualifying business income.

The full walkthroughs: self-employment tax explained, quarterly estimated taxes, and Schedule C categories.

Lower the number: capture every expense

Every legitimate expense you fail to record inflates the profit this calculator taxes. The freelancers who overpay aren’t missing exotic loopholes — they’re missing receipts. Taxr fixes the receipts: photograph any receipt and AI extracts the vendor, date, total and tax into Schedule C-friendly categories, with accountant-ready Excel/PDF exports at tax time.

Download Taxr free — 10 scans on us. Every receipt you capture is profit this calculator doesn’t have to tax.