Tax Calculators

Self-Employment Tax Calculator (Tax Year 2017)

If you are self-employed, operate a farm or are a church employee use this calculator to determine your self-employment taxes for the current tax year.

Inputs
$

Estimates only. Adjust any value to recalculate instantly.

Results
2017 self-employment tax $12,717 15.3% on $83,115 of net earnings
Social Security portion (12.4%) $10,306
Medicare portion (2.9%) $2,410
Total SE tax $12,717
Deductible half $6,358
Self-employment tax
Self-employment tax Social Security: $10kMedicare: $2.4k
  • Social Security $10k
  • Medicare $2.4k

Because you are both employer and employee, you pay the full 15.3% — 12.4% Social Security (up to the $127,200 2017 wage base) plus 2.9% Medicare — on 92.35% of net earnings. You can deduct half ($6,358) as an above-the-line deduction on your income taxes.

How the self-employment tax calculator (tax year 2017) works

For 2017 it applies the 15.3% rate to 92.35% of net self-employment earnings — 12.4% Social Security up to the $127,200 wage base and 2.9% Medicare on all of it — and shows the deductible half.

Worked example

Worked example: with net self-employment income of $90,000, the self-employment tax calculator (tax year 2017) shows 2017 self-employment tax of $12,717.

Social Security portion (12.4%)
$10,306
Medicare portion (2.9%)
$2,410
Total SE tax
$12,717
Deductible half
$6,358

The formula

2017 SE tax = 12.4% × min(net × 0.9235, $127,200) + 2.9% × (net × 0.9235); deduction = half of the SE tax.

Results are estimates for educational purposes and are not financial advice. Confirm exact figures with your lender, plan administrator or advisor.

Frequently asked

Questions about the self-employment tax calculator (tax year 2017)

What was the 2017 Social Security wage base?

$127,200, up from $118,500 in 2016. Earnings above it are still subject to the 2.9% Medicare portion, which has no ceiling.

Why 92.35% of net income?

It approximates the employer-share deduction by reducing net earnings by 7.65% before applying the SE tax — so you are not taxed on the employer half you get to deduct.

How do I pay self-employment tax?

Usually through quarterly estimated tax payments, since no employer withholds it for you. Underpaying can trigger penalties, so plan for it across the year.

Is the Self-Employment Tax Calculator (Tax Year 2017) free to use?

Yes. Every calculator on FinCalculators is completely free, with no sign-up, login or paywall. You can run as many scenarios as you like.