Estimate your SE tax, federal income tax, QBI deduction, and quarterly estimated payments for 2026.
SINGLE / HEAD OF HOUSEHOLD
| Rate | Taxable income |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,926 – $48,475 |
| 22% | $48,476 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 |
| 35% | $250,526 – $626,350 |
| 37% | Over $626,350 |
MARRIED FILING JOINTLY
| Rate | Taxable income |
|---|---|
| 10% | $0 – $23,850 |
| 12% | $23,851 – $96,950 |
| 22% | $96,951 – $206,700 |
| 24% | $206,701 – $394,600 |
| 32% | $394,601 – $501,050 |
| 35% | $501,051 – $751,600 |
| 37% | Over $751,600 |
| Component | Rate | Limit / notes |
|---|---|---|
| Net earnings multiplier | 92.35% | = 100% − 7.65% (employer-half adjustment) |
| Social Security | 12.4% | Up to $184,500 wage base |
| Medicare (base) | 2.9% | Unlimited |
| Additional Medicare | 0.9% | Net earnings > $200,000 (single) / $250,000 (MFJ) |
| SE tax deduction | 50% | Half of SE tax deductible from gross income |
| QBI deduction (§199A) | 20% | Of qualified business income; phase-outs may apply |
| Standard deduction (single) | $15,000 | 2026 |
| Standard deduction (MFJ) | $30,000 | 2026 |
| Standard deduction (HoH) | $22,500 | 2026 |
SE tax is the combination of Social Security (12.4%) and Medicare (2.9%) taxes. Employees split these with employers; if you're self-employed you pay both halves — hence the 15.3% total. You may deduct half from gross income as an above-the-line deduction.
IRS reduces net self-employment income by 7.65% before applying the SE tax rate — mirroring the fact that a salaried employee's employer also pays 7.65% on top. So SE tax = net profit × 0.9235 × 0.153 (up to SS wage base).
Yes, if you expect to owe at least $1,000 in federal tax for the year. Quarterly due dates: April 15, June 16, September 15, January 15 of the following year. Use Form 1040-ES.
The Qualified Business Income (QBI) deduction (Section 199A) lets most self-employed individuals deduct up to 20% of net business income. It reduces federal taxable income, not SE tax. Certain "specified service trades or businesses" (SSTBs) phase out at higher incomes.
Yes — 0.9% additional Medicare tax is shown when your net self-employment income exceeds $200,000 (single) or $250,000 (MFJ). Note: the actual threshold is based on total wages and self-employment income combined, not SE income alone.
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