Self-employment tax owed on your net earnings, 2025
This works out one number from the Self-Employment Tax figures published for 2025. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Not the one you need? The same year also has net earnings subject to self-employment tax.
Effective 2025-01-01Source: Self-employment tax (social security and Medicare taxes) (IRS)Verified 2026-09-03
Share of net earnings taxedSource: Topic no. 554, Self-employment tax (IRS)Verified 2026-09-03
Maximum net earnings subject to the social security partSource: Cost-of-Living Increase and Other Determinations for 2025 (IRS)Verified 2026-09-03
How it is worked out
Your amount times the published share, then the published capped-rate percentage of that up to the published limit, plus the published uncapped-rate percentage of all of it, rounded to the nearest cent.
It uses Share of net earnings taxed, 92.35% and Social security rate, 12.4% and Maximum net earnings subject to the social security part, $176,100 and Medicare rate, 2.9%, published above.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Your net earnings from self-employment | Result |
|---|---|
| 10,000 | $1,412.96 |
| 50,000 | $7,064.78 |
| 100,000 | $14,129.55 |
| 200,000 | $27,192.70 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Self-employment tax (social security and Medicare taxes) (IRS)
The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance).
- Medicare rate
The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance).
Topic no. 554, Self-employment tax (IRS)
Generally, the amount subject to self-employment tax is 92.35% of your net earnings from self-employment.
Cost-of-Living Increase and Other Determinations for 2025 (IRS)
- Maximum net earnings subject to the social security part
The OASDI contribution and benefit base is $176,100 for remuneration paid in 2025 and self-employment income earned in tax years beginning in 2025.
Every 2025 Self-Employment Tax figure · Self-Employment Tax in every year · Every calculator on this site
The same calculator for another year: 2026