✅ 2025 IRS Brackets
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📅 Updated for 2025 Tax Year — Standard Deduction $15,750

Self-Employment Tax Calculator — 2025

Calculate your complete 2025 tax burden as a freelancer or gig worker. Includes the 15.3% SE tax on 92.35% of net income, the SE tax deduction, federal income tax, and your quarterly estimated payment amount.

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Self-Employment Tax Calculator — 2025

🧾 Self-Employment Tax Breakdown

Estimated Annual Net Income
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SE Tax (15.3%)
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Federal Income Tax
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Quarterly Est. Payment
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SE Tax Calculation
Gross SE Income—
Business Expenses—
Net SE Income—
SE Tax Base (×92.35%)—
Social Security (12.4%)—
Medicare (2.9%)—
SE Tax Deduction (½ of SE tax)—
Total Tax Owed —
Effective Rate
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Marginal Rate
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SE Tax vs. Employee FICA — Side by Side

Tax ComponentEmployeeEmployerSelf-Employed
Social Security6.2%6.2%12.4% (on 92.35%)
Medicare1.45%1.45%2.9% (on 92.35%)
Total FICA/SE7.65%7.65%15.3%
Effective Rate on Gross7.65%—~14.13% (15.3%×92.35%)

Hourly workers comparing employment vs. freelance should factor in this FICA difference. A $30/hr freelance rate vs. $30/hr employed rate means paying ~$4,950 more in self-employment taxes annually. See our hourly wage calculator for the employee side comparison.

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Hourly Wage Tax Calculator

Federal tax breakdown for any hourly rate.

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Payroll Tax Calculator

FICA breakdown — employee and employer share.

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Pay After Tax Calculator

Your exact hourly rate after all federal deductions.

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Tip Tax Calculator

Calculate tax on wages + tips combined.

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Overtime Tax Calculator

Model 1.5× or 2× overtime take-home pay.

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2025 Tax Brackets

Complete IRS bracket tables for all filing statuses.

Frequently Asked Questions

The SE tax rate is 15.3% — 12.4% Social Security + 2.9% Medicare. It's calculated on 92.35% of net self-employment income (not the full amount), because the 92.35% factor accounts for the employer-equivalent portion you'd normally not pay as an employee.
The 92.35% = 1 minus the employer's share of FICA (7.65%). Since employees only pay half of FICA and employers pay the other half, self-employed individuals calculate SE tax on 92.35% of net income to achieve equivalent treatment. It's not optional — it's how the IRS defines SE tax base.
You can deduct 50% of your SE tax from gross income before calculating federal income tax. This mirrors the employer-side deduction. On $50,000 net SE income with ~$7,065 SE tax, you'd deduct $3,532 from income before applying the 2025 standard deduction and bracket rates.
Only on the first $176,100 in 2025. The 12.4% Social Security portion of SE tax is capped at the SS wage base ($176,100). Income above this is still subject to the 2.9% Medicare portion of SE tax (and potentially the additional 0.9% Medicare surtax).
For the 2025 tax year: April 15, 2025; June 16, 2025; September 15, 2025; January 15, 2026. If you expect to owe more than $1,000 in total federal tax, make estimated payments to avoid the underpayment penalty (currently fed funds rate + 3%).
The correct 2025 standard deduction ($15,750 single, $31,500 married) applies to your federal income tax calculation — specifically to the adjusted gross income after the SE tax deduction. The standard deduction does NOT reduce your SE tax base. SE tax is calculated solely on 92.35% of net SE income.
Yes — in no-income-tax states like Texas or Florida, self-employed individuals pay SE tax (15.3%) and federal income tax, but no state income tax. This can save $2,000-$5,000+ annually compared to self-employed workers in high-tax states like California or New York.
Any legitimate business expense that reduces net SE income also reduces your SE tax base. Common deductions: home office (direct method or simplified at $5/sq ft up to 300 sq ft), vehicle mileage (67¢/mile in 2025), equipment, software, professional services, and health insurance premiums.