2026 Self-Employment Tax and Quarterly Estimate Calculator
Enter what you expect for all of 2026. The calculator follows the IRS's 2026 Form 1040-ES worksheets: the self-employment tax worksheet, the 2026 tax rate schedules and standard deductions, and the safe-harbor rules for how much to pay each quarter.
Estimate only, not tax advice. This is a simplified version of the IRS worksheet. It does not handle capital gains or qualified dividends at their lower rates, the alternative minimum tax, the net investment income tax, refundable credits, state taxes, farming or fishing rules, or uneven income (the annualized installment method). For your actual payments, use the Form 1040-ES worksheet or a tax professional.
This calculator needs JavaScript turned on. It runs entirely in your browser: nothing you type is sent anywhere or stored, and the page sets no cookies.
Your estimate
—
| Net earnings subject to SE tax (profit × 92.35%) | — |
|---|---|
| Medicare part (2.9%) | — |
| Social Security part (12.4%, up to the $184,500 wage base) | — |
| Self-employment tax | — |
| Deduction for half of SE tax | — |
| Adjusted gross income | — |
| Deduction used | — |
| QBI deduction (simplified) | — |
| Taxable income | — |
| Income tax (2026 rate schedules) | — |
| Income tax after credits | — |
| Additional Medicare Tax (0.9%) | — |
| Total 2026 estimated tax (worksheet line 11c) | — |
| 90% of 2026 tax (line 12a) | — |
| Prior-year safe harbor (line 12b) | — |
| Required annual payment (line 12c, the smaller) | — |
| Quarterly payment to meet the safe harbor (¼ of line 14a) | — |
| Quarterly payment to cover the full estimated balance | — |
Formulas used
- Self-employment tax (1040-ES SE worksheet): net earnings = profit × 0.9235. Medicare = net earnings × 2.9%. Social Security = the smaller of net earnings or ($184,500 − your W-2 wages) × 12.4%. If net earnings are under $400, there is no SE tax (IRS Topic 554).
- Half of SE tax is subtracted to get adjusted gross income (AGI) = profit + wages + other income − ½ SE tax.
- Deduction: the 2026 standard deduction is $16,100 (single or married filing separately), $32,200 (married filing jointly) or $24,150 (head of household), unless you enter larger itemized deductions. The extra standard deduction for age 65 or blindness is not included.
- Simplified QBI deduction: 20% of (profit − ½ SE tax), capped at 20% of taxable income before QBI, with the 2026 minimum of $400 when qualified business income is at least $1,000. It is only estimated when taxable income before QBI is at or below the 2026 threshold ($201,750; $403,500 married filing jointly; $201,775 married filing separately, per Rev. Proc. 2025-32). Above that, the calculator uses $0; see Form 8995-A. Untick the box if you don't qualify. It ignores reductions for SE health insurance and retirement contributions.
- Income tax on taxable income from the 2026 Tax Rate Schedules (Schedules X, Y-1, Y-2 and Z in Form 1040-ES), minus nonrefundable credits.
- Additional Medicare Tax (Form 8959): 0.9% of wages over $200,000 ($250,000 joint, $125,000 separate), plus 0.9% of SE net earnings over that threshold minus your wages.
- Required annual payment = the smaller of 90% of the 2026 total, or 100% of your 2025 tax (110% if 2025 AGI was over $150,000). If that minus withholding is zero or less, or the total minus withholding is under $1,000, no estimated payments are required. Otherwise each of the four payments is ¼ of (required payment − withholding).
Worked example
A single filer expects $50,000 of 2026 net profit and no other income: net earnings $46,175.00; SE tax $7,064.78 (half is $3,532.39); AGI $46,467.61; minus the $16,100 standard deduction = $30,367.61; simplified QBI deduction $6,073.52 (20% of $30,367.61, the smaller cap); taxable income $24,294.09; income tax $1,240 + 12% × $11,894.09 = $2,667.29. Total 2026 estimated tax: $9,732.07. 90% of that is $8,758.86, so four payments of $2,189.72 meet the safe harbor if there's no prior-year figure. If the 2025 return showed $6,000 of tax (AGI under $150,000), the required payment drops to $6,000, or $1,500 a quarter.
2026 due dates
| Payment | Due (Form 1040-ES) |
|---|---|
| 1st | April 15, 2026 |
| 2nd | June 15, 2026 |
| 3rd | September 15, 2026 |
| 4th | January 15, 2027 (or file your 2026 return by February 1, 2027 and pay the balance) |
If you're starting partway through the year, the underpayment penalty is figured separately for each period. Publication 505 explains catching up and the annualized income method.
Sources
- IRS: Form 1040-ES (2026), Estimated Tax for Individuals (PDF): rate schedules, standard deduction, SE and estimated tax worksheets, due dates
- IRS: Publication 505, Tax Withholding and Estimated Tax
- IRS: Topic no. 554, Self-employment tax
- IRS: Self-employment tax (Social Security and Medicare taxes)
- Social Security Administration: Contribution and benefit base
- IRS: Topic no. 560, Additional Medicare Tax
- IRS: Instructions for Form 8959
- IRS: Instructions for Form 8995 (QBI deduction)
- IRS: Rev. Proc. 2025-32, section 4.26 (2026 QBI thresholds) (PDF)
Sources checked October 29, 2026.