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US self-employment calculator
SE tax (15.3%) with the totalization angle for UK residents.
About this calculator
What it estimates
Self-employment tax (Social Security and Medicare) on net profit from self-employment.
Assumptions (US 2025 tax year rates)
- •92.35% of net profit forms the SE tax base
- •Social Security at 12.4% up to $176,100
- •Medicare at 2.9% with no cap
Estimates only, for orientation. Rates and thresholds change each tax year and your actual liability depends on facts this tool does not ask for. This is not tax advice.
For US–UK filers
Why your real number differs
A self-employed American resident in the UK who pays UK National Insurance can usually claim exemption from US self-employment tax under the totalization agreement, by obtaining a certificate of coverage from HMRC. Without it, the IRS expects the full 15.3%.