What is the self-employment tax rate for 2026?

15.3% federal SE tax applies to 92.35% of net earnings, plus a 0.9% Medicare surtax above $200,000 for single filers.

How is self-employment tax calculated?

Multiply net income by 92.35%, apply 15.3%, then deduct half the SE tax before income-tax calculations.

Yes. SE tax is federal, and most states also tax freelance income; select a state for its rate and rules.

For 2026, payments are due April 15, June 15, September 15, 2026, and January 15, 2027 when federal tax due is $1,000 or more.