Estimate the self-employment tax owed on your LLC's net business income. Default LLC owners pay 15.3% SE tax on the first $168,600 (2026 Social Security wage base) and 2.9% Medicare above. The snapshot shows the full curve.
Net = revenue minus deductible business expenses. Use Schedule C line 31 or your bookkeeping software's net-income figure.
First $168,600 = 12.4% SS + 2.9% Medicare = 15.3%. Above $168,600 = Medicare only at 2.9%. Above $200,000 single filer = +0.9% Additional Medicare Tax.
Includes federal SE tax only. State income tax not included. S-corp election can reduce this; see /calculator/llc-vs-scorp/.
| SE-tax base (profit × 0.9235) | $73,880 |
| Social Security 12.4% on first $168,600 | $9,161 |
| Medicare 2.9% on full base | $2,143 |
| Additional Medicare 0.9% over $200,000 single | $0 |
| Total SE tax owed | $11,304 |
| Deductible half (Form 1040 adjustment) | $5,652 |
seBase = profit × 0.9235 (the SE-tax adjustment)ssTax = min(seBase, $168,600) × 12.4%medicareTax = seBase × 2.9%addlMedicare = max(0, seBase − $200,000) × 0.9%SE tax = ssTax + medicareTax + addlMedicare
Uses the 2026 Social Security wage base of $168,600. Additional Medicare Tax of 0.9% applies above $200,000 single filer ($250,000 MFJ). Half of SE tax is deductible as an adjustment to income — that reduces federal income tax, not SE tax itself. State income tax not included.
Static snapshot pulled from current state filing fees, statutes, and pricing data. Updates when source data changes.
| Net business income | SE tax owed | Marginal rate | After-SE-tax net |
|---|---|---|---|
| $20,000 | $2,826 | 15.3% | $17,174 |
| $40,000 | $5,652 | 15.3% | $34,348 |
| $60,000 | $8,478 | 15.3% | $51,522 |
| $80,000 | $11,304 | 15.3% | $68,696 |
| $100,000 | $14,130 | 15.3% | $85,870 |
| $150,000 | $21,194 | 15.3% → 2.9% | $128,806 |
| $168,600 | $23,824 | SS wage base cap | $144,776 |
| $200,000 | $25,738 | 2.9% only | $174,262 |
| $300,000 | $28,638 | 2.9% + 0.9% surtax over $200k | $271,362 |
Calculations use the 2026 Social Security wage base ($168,600 projected). SE tax is 15.3% (12.4% SS + 2.9% Medicare) up to the wage base, then 2.9% Medicare only. Additional Medicare Tax of 0.9% applies above $200,000 single / $250,000 MFJ. State income tax not included. Does not account for the 50% deductible-half of SE tax on Form 1040.
Net business income from an LLC taxed as a sole prop (single-member, default) or partnership (multi-member, default). Excludes W-2 wages, rental income (usually), interest, dividends, and capital gains. Does not include S-corp distributions (post-S-corp election) — only the salary portion is wages-taxed.
You can deduct half of your SE tax on Form 1040 as an adjustment to income. This reduces income tax owed but does not reduce SE tax itself. The deduction is not reflected in the snapshot table above.
Once net income exceeds roughly $40,000-$60,000/year, S-corp election typically pays off — only the 'reasonable salary' portion is subject to payroll tax, and the distribution portion escapes SE tax entirely. See /calculator/llc-vs-scorp/ for break-even tables.
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