Self-employment tax, quarterly estimated payments, and deductions for freelancers, gig workers, and small business owners in 2026.
See SE Tax Explained →Self-employment tax is 15.3% of net self-employment earnings — 12.4% for Social Security (up to the $184,500 wage base for 2026) and 2.9% for Medicare (with no income cap, plus an additional 0.9% Medicare surtax above certain thresholds).
| Component | Rate | 2026 Wage Base |
|---|---|---|
| Social Security | 12.4% | $184,500 |
| Medicare | 2.9% | No cap |
| Additional Medicare (high earners) | 0.9% | Above threshold |
| Period Covered | Due Date |
|---|---|
| Jan. 1 – Mar. 31 | April 15, 2026 |
| Apr. 1 – May 31 | June 15, 2026 |
| Jun. 1 – Aug. 31 | Sept. 15, 2026 |
| Sep. 1 – Dec. 31 | Jan. 15, 2027 |
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