Self-Employment & QBI Calculator (2026)

Self-employed owners pay the full 15.3% SE tax, but the OBBBA made the 20% Section 199A deduction permanent and widened its phase-in range. This tool separates the payroll-tax hit from the income-tax savings and shows where the SSTB phase-out begins.

Tax yearFiling statusNet business profit (Sch. C)W-2 wages (your job, if any)W-2 wages paid by the business (S-corp)Qualified property (UBIA)Other ordinary incomeAbove-the-line (401k/HSA)Itemized (blank = standard $16,100)This is a specified service trade or business (SSTB: law, health, consulting, finance, etc.)

Self-employment tax

$12,240

QBI deduction (20%)

$14,776

Income tax on QBI income

$4,912

Effective / marginal

11.4% / 12.0%

Net profit$80,000

SE tax (15.3%)$12,240

Deductible half of SE tax−$6,120

Qualified business income$73,880

QBI deduction−$14,776

Taxable income after QBI$43,004

Not tax, legal, or financial advice

FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.

Sources & methodology

Figures as of: 2026-08-09

IRS — Tax inflation adjustments for tax year 2026 (Rev. Proc. 2025-32) — Internal Revenue Service
IRS Pub. 15 (Circular E), Employer’s Tax Guide 2026 — Social Security wage base $184,500 — Internal Revenue Service
IRS Pub. 15-T (2026), Federal Income Tax Withholding Methods — Internal Revenue Service
IRS Form 1041-ES (2026) — capital gains rate thresholds — Internal Revenue Service
OBBBA (One Big Beautiful Bill Act), Pub. L. 119-21 — SALT, estate, QBI, QSBS, senior deduction — Internal Revenue Service

By: FiscTalk Editorial TeamMedically/factually reviewed by: External Tax Reviewer (CPA, licensed)Published: 2026-08-09Last reviewed: 2026-08-09