On $80,000.00 of profit, single, simplified QBI on, federal tax is 20.81% of profit. That is $16,647.46, of which $11,303.64 is self-employment tax.
Federal set-aside
20.81%
Set aside 20.81% of this profit.
How the total splits
Federal tax divided by net profit. State tax is extra.
| Self-employment tax | $11,303.64 |
|---|---|
| Income tax | $5,343.82 |
| Federal tax | $16,647.46 |
This table is rendered on the server. You can read it with JavaScript turned off. The live result updates in the browser.
Set-aside rate = (self-employment tax + income tax) ÷ net profit.
The rate is this site's 2026 federal total divided by the profit you type. It includes the 15.3% self-employment tax on 92.35% of profit, with Social Security capped at the $184,500 wage base, plus income tax after the standard deduction and the simplified 20% QBI deduction.
It does not include state income tax, the net investment income tax, or credits. A W-2 job uses the Social Security wage base first, so the rate on the same profit can be lower. Use the calculator above for that case. The table assumes no W-2 wages.
| Federal tax | $16,647.46 |
|---|---|
| Share of profit | 20.81% |
| Net profit | Single | Married filing jointly |
|---|---|---|
| $20,000.00 | 15.12% | 14.13% |
| $40,000.00 | 18.57% | 15.12% |
| $60,000.00 | 20.06% | 17.27% |
| $80,000.00 | 20.81% | 18.57% |
| $100,000.00 | 22.36% | 19.46% |
| $150,000.00 | 25.07% | 20.66% |
| $200,000.00 | 26.72% | 22.35% |
| $250,000.00 | 25.81% | 21.89% |
There is no single percentage. On the table, a single filer with no W-2 wages sets aside a higher share at $20,000 than at $80,000 because the standard deduction covers more of a small profit, then the share rises again as brackets climb. Type your profit for the rate that matches it.
The statutory rate is 15.3%, but it applies to 92.35% of net profit, and the 12.4% Social Security part stops at the wage base. The set-aside above is higher than the SE tax alone because income tax is added, and lower than 15.3% of profit because of the 92.35% factor and the deductions.
No. Add your state return on top. States with no wage tax can still have a franchise or gross-receipts tax. This page does not estimate those.