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US SE tax 15.3% + federal income tax 2025
UK Class 2 & Class 4 NI 2025/26
NL Box 1 + zelfstandigenaftrek + MKB
QBI deduction 20% for US pass-through
Gross → Net full step-by-step
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Self-Employment Tax Calculator
2025 — US, UK & Netherlands

Calculate tax on self-employment income for freelancers and contractors. Covers US SE tax (15.3%), UK Class 2 & Class 4 NI, and Dutch ZZP Box 1. Includes deductions, net profit, and effective tax rate.

Country
💼
Self-Employment Tax — United States
Income & Expenses
$
Total revenue / gross income before any deductions. For UK enter trading profit after allowable expenses if known.
$
Costs wholly and exclusively for the business — software, equipment, travel, accountant fees, etc.
US Tax Settings
⚬
Filing status affects federal income tax brackets and the standard deduction.
$
If you also have salaried income, enter it here. Affects which bracket SE income lands in.
Claim 20% QBI Deduction?
Qualified Business Income deduction for most sole proprietors (Section 199A). Phases out for high earners.
$
Self-employed health insurance is 100% deductible from gross income (not SE tax base).
$
Retirement contributions reduce taxable income. SEP-IRA limit: 25% of net SE earnings up to $69,000 (2025).
UK Tax Settings (2025/26)
£
If you have employed income as well, enter gross here. Affects which tax band self-employed profit falls into.
Pension Contribution?
Annual personal pension contribution reduces income tax liability
Netherlands ZZP Settings (2025)
€
Other employment or income in Box 1 this year. Used to determine which bracket ZZP profit lands in.
Urencriterium Met? (1,225+ hours)
Required to claim zelfstandigenaftrek (€2,470 in 2025)
Starter? (First 3 years)
Startersaftrek adds €2,123 on top of zelfstandigenaftrek for up to 3 years
€
Lijfrente contributions are deductible from Box 1 income.
⚠️ At this income level, additional rules may apply (US additional Medicare tax, UK PA taper, NL top bracket). This calculator models the standard case. Consult a tax professional for high-income situations.
Net Profit After All Tax
—
after self-employment tax + income tax
—
effective tax rate on gross income
Gross Income
—
before any deductions
Self-Employment Tax
—
SE / NI charge
Income Tax
—
on taxable profit
Total Tax
—
all taxes combined
Net Profit
—
take-home
Effective Tax Rate
—
total tax / gross income
Step-by-Step Tax Calculation
3 Scenarios — Net Profit After Tax
Lower Income −30%
—
—
Your Income
—
effective rate —
Higher Income +30%
—
—
Income Breakdown — Net vs Tax Components
Net profit
SE / NI tax
Income tax
Tax at Different Income Levels
Gross IncomeSE / NI TaxIncome TaxTotal TaxNet ProfitEffective Rate
Estimate only. This calculator models the standard case for 2025. It does not cover state/local taxes (US), devolved rates (Scotland), business structures (LLC, Ltd), VAT, or complex situations. Verify all figures with a qualified tax adviser.
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🇺🇸 US SE Tax Summary

SE tax is 15.3% on 92.35% of net SE earnings (12.4% SS + 2.9% Medicare).
Deduct 50% of SE tax from gross income before calculating income tax.
QBI deduction (Section 199A) allows 20% of qualified business income off taxable income.
SS caps at $176,100 of net earnings in 2025. Medicare has no cap.

🇬🇧 UK NI Summary

Class 4 NI: 9% on profits £12,570–£50,270, then 2% above £50,270.
Class 2 NI: £3.45/week if profits exceed £12,570. Now collected via Self Assessment.
Income tax: 20% basic rate to £50,270, then 40% to £125,140, 45% above.

🇳🇱 NL ZZP Summary

Zelfstandigenaftrek: €2,470 deduction if 1,225+ hours worked (2025).
MKB-winstvrijstelling: 12.7% of taxable profit after zelfstandigenaftrek.
Box 1: 35.75% up to €38,883 then 49.50% above.
For a full NL ZZP calculation use the ZZP Tax Calculator.

Related Calculators

Netherlands ZZP Tax→ Effective Tax Rate→ Capital Gains Tax→ Salary After Tax Global→

How self-employment tax works

When you are self-employed, you pay both the employee and employer share of payroll taxes. Employees split these costs 50/50 with their employer — as a self-employed person, you pay both sides. In the US this is called the Self-Employment tax (15.3%). In the UK it is Class 2 and Class 4 National Insurance. In the Netherlands it is a component of Box 1 income tax, with specific deductions for sole traders.

United States — SE Tax Calculation

The 15.3% SE tax applies to 92.35% of your net self-employment earnings (the 7.65% reduction approximates the employer share deduction). Social Security applies only on earnings up to $176,100 (2025). Above that, only the 2.9% Medicare rate applies. You can then deduct half the SE tax from gross income before calculating federal income tax. The QBI deduction allows an additional 20% deduction on qualified business income for most sole proprietors.

CountrySE / NI Tax NameRateApplies To
USSelf-Employment Tax15.3% (SS 12.4% + Medicare 2.9%)92.35% of net SE earnings
UKClass 4 NI9% / 2%Profits £12,570–£50,270 / above
UKClass 2 NI£3.45/weekProfits above £12,570
NLBox 1 income tax35.75% / 49.50%After ZZP deductions applied

Frequently Asked Questions

What is the self-employment tax rate in the US?+
The US self-employment tax rate is 15.3% — made up of 12.4% for Social Security and 2.9% for Medicare. However, it applies not to your full gross income but to 92.35% of your net self-employment earnings (net of business expenses). The 7.65% reduction reflects the fact that employed workers do not pay SE tax on their employer's contribution. The Social Security component only applies on earnings up to $176,100 in 2025. Above that threshold, only the 2.9% Medicare tax continues with no cap.
Can I deduct self-employment tax from my income?+
Yes. The IRS allows you to deduct 50% of your self-employment tax from your gross income when calculating your federal income tax. This deduction reflects the fact that employers can deduct their share of payroll taxes as a business expense — the 50% deduction gives self-employed individuals a comparable benefit. This deduction is taken on the front page of your Form 1040 as an above-the-line deduction, meaning you do not need to itemise to claim it.
What is Class 4 National Insurance in the UK?+
Class 4 National Insurance is the main NI charge for self-employed people in the UK, calculated on annual trading profits. The rate is 9% on profits between £12,570 and £50,270, and 2% on profits above £50,270. There is also Class 2 NI at £3.45 per week if profits exceed the Small Profits Threshold of £12,570 — this is now collected through Self Assessment rather than as a separate payment. Class 4 does not count towards the State Pension in the same way Class 1 does for employees.
How does the Dutch ZZP tax work?+
Dutch sole traders (ZZP) pay Box 1 income tax on their business profit, but two key deductions reduce the taxable base significantly. The zelfstandigenaftrek (€2,470 in 2025) applies if you work at least 1,225 hours per year in the business. After that, the MKB-winstvrijstelling reduces the remaining profit by 12.7%. The resulting taxable amount is added to other Box 1 income and taxed at 35.75% up to €38,883 and 49.50% above. For a full NL ZZP calculation including 2026 figures, use the dedicated ZZP Tax Calculator.
What is the QBI deduction and who qualifies?+
The Qualified Business Income (QBI) deduction under Section 199A of the US tax code allows most self-employed individuals to deduct 20% of their qualified business income from their taxable income. For 2025, it phases out for specified service trades or businesses (SSTBs — doctors, lawyers, consultants) with taxable income above $197,300 (single) or $394,600 (married). It does not apply to W-2 wages or investment income. The deduction reduces your income tax bill but does not reduce your self-employment tax, which is calculated separately.