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SESK: Stuff Everyone Should Know · sesk.info/biz-self-employment-tax-rate

What is the federal self-employment tax rate?

15.3% is the federal self-employment tax rate.

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  1. 7.65%
  2. 21%
  3. 15.3% ✔

Why: The 15.3% rate combines the worker and employer shares of Social Security and Medicare. Generally, 92.35% of net self-employment earnings is subject to the tax. Use Schedule SE to calculate it.

Huh, didn't know that: Self-employment tax is on top of regular income tax, so a new owner's total tax bill is often bigger than expected.

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References

Answer: 15.3%. The 15.3% rate combines the worker and employer shares of Social Security and Medicare. Generally, 92.35% of net self-employment earnings is subject to the tax. Use Schedule SE to calculate it.

  1. IRS: Self-employment tax (Social Security and Medicare taxes) www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes
    The self-employment tax rate is 15.3%.
    Checked 2026-10-11.

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