2026 Self-Employment Tax Rate: 15.3%
The 2026 self-employment tax rate is 15.3%: 12.4% Social Security plus 2.9% Medicare. Those rates apply to 92.35% of net profit. Social Security stops at the $184,500 wage base, the contribution and benefit base. Medicare does not. This is not your income-tax rate.
- Combined regular rate
- 15.3%IRS Topic 554SSA contribution and benefit base
- Social Security
- 12.4%SSA contribution and benefit base
- Medicare
- 2.9%SSA contribution and benefit base
- Applied to
- 92.35% of net profitIRS Topic 5542026 Form 1040-ES
- Social Security wage base (contribution and benefit base)
- $184,500SSA contribution and benefit base
- Additional Medicare Tax
- 0.9% over $200,000 single, head of household, or qualifying surviving spouse; $250,000 married filing jointly; $125,000 married filing separatelyIRS Topic 560Questions and answers for the Additional Medicare Tax
Wage base: $176,100 in 2025 → $184,500 in 2026. The 12.4% Social Security rate and the 2.9% Medicare rate are unchanged. Contribution and Benefit Base
Apply the 2026 rate, the $184,500 wage base, and the Additional Medicare thresholds to your net profit.
15.3% is 12.4% plus 2.9% from the rate registry. The sections below list the rest of the 2026 figures the calculators use, from that same registry, with the authority link for each one.
Tax year: 2026Last verified:
Frequently asked questions
What is the self-employment tax rate for 2026?
The 2026 self-employment tax rate is 15.3%: 12.4% Social Security plus 2.9% Medicare. Those rates apply to 92.35% of net profit. This is not your income-tax rate.
What is the 2026 Social Security wage base and contribution and benefit base?
The 2026 Social Security wage base is $184,500. The Social Security Administration calls that amount the contribution and benefit base. Social Security tax stops at that base. Regular Medicare does not.
How does the 2026 Social Security wage base compare with 2025?
The wage base was $176,100 in 2025 and is $184,500 in 2026. The 12.4% Social Security rate and the 2.9% Medicare rate are unchanged.
Does Medicare have a wage cap, and what is the 0.9% Additional Medicare Tax?
Regular Medicare is 2.9% with no wage cap. An extra 0.9% Additional Medicare Tax applies above $200,000 for single, head of household, and qualifying surviving spouse, $250,000 for married filing jointly, and $125,000 for married filing separately.
What is the 2027 Social Security wage base?
2027 (announced October 14, 2026): wage base $192,300. Source: SSA press release, Oct. 14, 2026. Calculators on this site still compute tax year 2026.
How should you use this reference?
Start with the group that matches your decision. Each entry shows its value, tax year, verification date, status, source title, source reference, and direct authority URL. The calculator links then let you apply those figures without copying them into a spreadsheet or combining rules that answer different questions.
A listed figure does not prove that it applies to your return. Filing status, wages, business profit, eligibility, records, elections, and the rest of your tax return still matter. For example, the Social Security wage base interacts with wages you already earned, while an estimated-tax safe harbor tests prepayments rather than your final tax liability.
What are the 2026 self-employment and payroll tax figures?
These figures set the regular Social Security and Medicare layer for self-employed and employed work. The Additional Medicare Tax has its own rate and filing-status thresholds.
Use the 2026 self-employment tax calculator to apply the self-employment figures to your net profit and other Social Security wages. You can also use the 2026 1099 vs W-2 calculator to compare the contractor and employee payroll-tax figures in one offer comparison.
Social Security wage base
Source: SSA, Contribution and Benefit Base
Reference: 2026 contribution and benefit base
Schedule SE net-earnings factor
Source: IRS, 2026 Form 1040-ES
Reference: Form 1040-ES (2026)
Minimum net earnings for Schedule SE
Source: IRS, Self-employment tax (Social Security and Medicare taxes)
Reference: Schedule SE filing requirements
Self-employment Social Security rate
Source: SSA, Contribution and Benefit Base
Reference: 2026 contribution and benefit base
Self-employment Medicare rate
Source: SSA, Contribution and Benefit Base
Reference: 2026 contribution and benefit base
Employee Social Security rate
Source: SSA, Contribution and Benefit Base
Reference: 2026 contribution and benefit base
Employee Medicare rate
Source: SSA, Contribution and Benefit Base
Reference: 2026 contribution and benefit base
Deductible share of regular self-employment tax
Line 11 halves line 10, which includes only regular Medicare from line 4 and Social Security from line 9. Additional Medicare Tax is handled separately.
Source: IRS, 2026 Form 1040-ES
Reference: 2026 Self-Employment Tax and Deduction Worksheet, lines 4 and 9–11
Additional Medicare Tax rate
Source: IRS, Questions and answers for the Additional Medicare Tax
Reference: TD 9645 / IRC §1401(b)(2)
Additional Medicare Tax thresholds
- Single
- $200,000
- Married filing jointly
- $250,000
- Married filing separately
- $125,000
- Head of household
- $200,000
- Qualifying surviving spouse
- $200,000
The statutory thresholds are not indexed for inflation.
Source: IRS, Questions and answers for the Additional Medicare Tax
Reference: TD 9645 / IRC §1401(b)(2)
Which 2026 estimated-tax thresholds, safe harbors, and dates apply?
These are the federal Form 1040-ES figures used to test whether you generally need estimated payments and which annual prepayment target applies.
Use the 2026 quarterly estimated tax calculator to compare the current-year and prior-year safe-harbor branches with tax already covered.
Expected tax-due threshold
Source: IRS, 2026 Form 1040-ES
Reference: Form 1040-ES (2026)
Current-year safe-harbor rate
Source: IRS, 2026 Form 1040-ES
Reference: Form 1040-ES (2026)
Prior-year safe-harbor rate
Source: IRS, 2026 Form 1040-ES
Reference: Form 1040-ES (2026)
High-income prior-year safe-harbor rate
Source: IRS, 2026 Form 1040-ES
Reference: Form 1040-ES (2026)
High-income prior-year AGI threshold
Source: IRS, 2026 Form 1040-ES
Reference: Form 1040-ES (2026)
High-income prior-year AGI threshold when married filing separately
Source: IRS, 2026 Form 1040-ES
Reference: Form 1040-ES (2026)
Estimated-tax installment due dates
- April 15, 2026
- June 15, 2026
- September 15, 2026
- January 15, 2027
Source: IRS, 2026 Form 1040-ES
Reference: Form 1040-ES (2026)
What are the 2026 QBI deduction figures?
These section 199A figures cover the deduction percentage, taxable-income ranges, wage and property limits, taxable-income cap, and minimum reporting amounts.
Use the 2026 QBI deduction calculator to apply the phase-in range and wage or qualified-property limits to your facts.
QBI taxable-income thresholds and phase-in range tops
- Single / head of household
- $201,750 through $276,750
- Married filing jointly
- $403,500 through $553,500
- Married filing separately
- $201,775 through $276,775
Source: IRS, Revenue Procedure 2025-32
Reference: Rev. Proc. 2025-32 §4.26
QBI deduction rate
Source: IRS, 2026 Draft Form 8995-A
Reference: Draft Form 8995-A (2026), lines 3–11 and 36
W-2 wage limit rate
Source: IRS, 2026 Draft Form 8995-A
Reference: Draft Form 8995-A (2026), lines 3–11 and 36
Alternate W-2 wage rate
Source: IRS, 2026 Draft Form 8995-A
Reference: Draft Form 8995-A (2026), lines 3–11 and 36
Qualified-property UBIA rate
Source: IRS, 2026 Draft Form 8995-A
Reference: Draft Form 8995-A (2026), lines 3–11 and 36
Taxable-income cap rate
Source: U.S. Code, 26 U.S.C. §199A
Reference: IRC §199A
Minimum active qualified-business-income amount
Source: IRS, Revenue Procedure 2025-32
Reference: Rev. Proc. 2025-32 §4.26
Minimum deduction amount
Source: IRS, Revenue Procedure 2025-32
Reference: Rev. Proc. 2025-32 §4.26
not announced yet. The IRS has not announced the 2027 QBI thresholds yet. They come in the IRS's yearly inflation-adjustment revenue procedure. The 2026 amounts came in Rev. Proc. 2025-32 on Oct. 9, 2025 (IR-2025-103). IR-2025-103. Where it will be posted: IRS newsroom.
Which 2026 business mileage rate applies?
The registry keeps each half of 2026 separate. Use the rate for the date you drove each eligible business mile instead of averaging the two periods.
Use the 2026 mileage vs actual expense calculator to split your dated business miles across both rates and compare the result with actual expenses.
Business mileage rate, January 1 through June 30
Source: IRS, 2026 Standard Mileage Rates
Reference: Notice 2026-10, 2026-4 I.R.B. 378
Business mileage rate, July 1 through December 31
Source: IRS, Internal Revenue Bulletin 2026-29
Reference: Announcement 2026-11, 2026-29 I.R.B.
What are the 2026 simplified home-office figures?
The simplified option uses a rate per eligible square foot and caps the area. The maximum deduction shown here is the registry value produced by those limits.
Use the 2026 home office deduction calculator to compare the simplified result with a broad actual-expense estimate.
Simplified rate per square foot
Source: IRS, Simplified option for home office deduction
Reference: Revenue Procedure 2013-13
Maximum square feet for the simplified option
Source: IRS, Simplified option for home office deduction
Reference: Revenue Procedure 2013-13
Maximum simplified deduction
Source: IRS, Simplified option for home office deduction
Reference: Revenue Procedure 2013-13
What are the 2026 Solo 401(k) and SEP IRA limits?
These limits control employee deferrals, age-based catch-up contributions, employer contributions, and the compensation counted for one-participant plans and SEPs.
Use the 2026 Solo 401(k) vs SEP IRA calculator to compare both contribution ceilings using the IRS self-employed worksheet treatment.
401(k) elective-deferral limit
Source: IRS, 401(k) limit increases to $24,500 for 2026
Reference: IR-2025-111
401(k) catch-up limit, age 50 or older
Source: IRS, 401(k) limit increases to $24,500 for 2026
Reference: IR-2025-111
Higher 401(k) catch-up limit, ages 60 through 63
Source: IRS, 401(k) limit increases to $24,500 for 2026
Reference: IR-2025-111
Defined-contribution annual-additions limit
Catch-up contributions under IRC §414(v) are excluded from the IRC §415(c) annual-additions ceiling.
Source: IRS, Notice 2025-67
Reference: 2026 retirement plan cost-of-living adjustments
Annual compensation limit
Source: IRS, Notice 2025-67
Reference: 2026 retirement plan cost-of-living adjustments
Employer contribution rate for employee compensation
The stated employer contribution rate applies to employee compensation. Self-employed owners use the reduced rate.
Source: IRS, Publication 560, Retirement Plans for Small Business
Reference: Rate Table and Deduction Worksheet for Self-Employed
Reduced contribution rate for a self-employed owner
Publication 560 reduces a 25% plan rate to 20% for a self-employed owner before applying its deduction worksheet.
Source: IRS, Publication 560, Retirement Plans for Small Business
Reference: Rate Table and Deduction Worksheet for Self-Employed
not announced yet. The IRS has not announced the 2027 retirement plan limits yet. It announced the 2026 limits on Nov. 13, 2025 (IR-2025-111) and the 2025 limits on Nov. 1, 2024 (IR-2024-285). IR-2025-111. Where it will be posted: IRS newsroom.
Which mistakes should you avoid?
- Do not add rates that belong to different tax bases. A percentage can apply to adjusted net earnings, wages, taxable income, or a deduction limit. Those are not interchangeable.
- Do not treat a safe harbor as your final bill. It is a federal prepayment test. Your complete return can still produce more tax due or a refund.
- Do not use one mileage rate for the full year. Keep your dated business miles on the correct side of the midyear change.
- Do not assume a deduction limit establishes eligibility. Home-office and QBI rules require facts that a dollar cap or percentage cannot prove.
- Do not copy a value without its year and source. Tax figures change, and an old authority page can remain online after a new tax year begins.
How does this page stay aligned with the calculators?
The build reads rates2026 from Numerandi's TypeScript rate registry. Display labels and formatting live on this page, and the 2026 figures themselves do not. The 2025 wage base in the comparison above comes from a separate display entry. Calculators do not read that entry, and it is not part of the registry inventory. The build still checks that inventory. If a registry figure is missing from this reference or appears twice, the build fails instead of publishing an incomplete list.
Verification dates and source details also come from each registry entry. A source can be an IRS page or form, an SSA table, or the U.S. Code. Follow the linked authority and check current filing instructions before acting, especially if guidance changes after the date shown here.
Tax and legal disclaimer: This page provides general information, not tax or legal advice. Your complete return, state rules, and current IRS guidance control. Chris Mitchell is not a CPA.