US 2028 Self-Employed Tax

Heads up: official 2028 figures have not been announced yet — this tool uses projections from the latest confirmed rates and current law. We update it as soon as official numbers are published.

2028 SE tax: 15.3% (12.4% SS + 2.9% Medicare) on 92.35% net SE earnings. Half deductible above line. S-corp election can save 5-10% via reasonable salary + distribution.

Gross income ($)

Business expenses ($)

Marginal bracket %

Total Tax

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SE Tax

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Effective

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Net SE income	—
SE tax (15.3%)	—
Federal income tax	—
Total 2028 tax	—
Effective rate	—

Self-employed federal tax 2028: 15.3% SE tax (12.4% Social Security + 2.9% Medicare) on 92.35% of net SE earnings. Half deductible above the line. Plus regular income tax on net (after SE deduction). Total effective tax rate often 30-45% for sole proprietors. S-corp election can save 5-10% by paying yourself reasonable salary + receiving rest as distribution.

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Last updated May 2026. Sources: IRS.