Self-Employment Tax Rates 2027
Complete rate table with Social Security wage base, Medicare rates, QBI deduction, and quarterly payment due dates. Data source: IRS Revenue Procedure 2025-45.
SE Tax Rate Breakdown
| Component | Rate | Wage Base |
|---|---|---|
| Social Security | 12.4% | $176,100 (2026 cap) |
| Medicare | 2.9% | No limit |
| Additional Medicare | 0.9% | Above $200,000 (single) |
| Total SE Tax | 15.3% | On 92.35% of net profit |
2027 Federal Income Tax Brackets
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 – $11,200 | $0 – $22,400 | $0 – $16,000 |
| 12% | $11,201 – $47,150 | $22,401 – $94,300 | $16,001 – $60,650 |
| 22% | $47,151 – $100,525 | $94,301 – $201,050 | $60,651 – $128,700 |
| 24% | $100,526 – $191,950 | $201,051 – $383,900 | $128,701 – $244,400 |
| 32% | $191,951 – $243,725 | $383,901 – $487,450 | $244,401 – $288,350 |
| 35% | $243,726 – $609,350 | $487,451 – $731,200 | $288,351 – $609,350 |
| 37% | $609,351+ | $731,201+ | $609,351+ |
2027 Quarterly Tax Due Dates
| Period | Due Date |
|---|---|
| Jan 1 – Mar 31 | April 15, 2026 |
| Apr 1 – May 31 | June 16, 2026 |
| Jun 1 – Aug 31 | September 15, 2026 |
| Sep 1 – Dec 31 | January 15, 2027 |
QBI Deduction (Section 199A)
The Qualified Business Income deduction allows self-employed individuals to deduct up to 20% of qualified business income from taxable income. For 2027, the deduction is limited to the greater of 50% of W-2 wages paid or 25% of W-2 wages plus 2.5% of unadjusted basis of property. Income limits for 2027: $243,725 (single) and $487,450 (married filing jointly).
Use our Self-Employment Tax Calculator to compute your exact tax, or the Freelancer Tax Calculator for the full picture including QBI and quarterly estimates.
Data sources: IRS Revenue Procedure 2025-45, IRS Publication 533 (Self-Employment Tax), IRS Form 1040-ES. Rates are for the 2027 tax year. Always consult a licensed tax professional for advice specific to your situation.