US · Calculator
US self-employment tax for expats
Estimate US self-employment tax on net profit, and see how the US–UK social security agreement can remove it when you pay UK National Insurance.
Usually 0 for people employed only in the UK.
US self-employment tax
$8,478
On $55,410 (92.35% of profit): Social Security $6,871, Medicare $1,607.
Deductible half of SE tax
$4,239
Reduces adjusted gross income on Form 1040.
Assumptions and limits
- Net earnings = 92.35% of profit; 12.4% Social Security up to the wage base, 2.9% Medicare, 0.9% Additional Medicare above the threshold.
- No SE tax if net earnings are under US$400.
- Under the US–UK Totalization Agreement, UK-resident self-employed people are normally subject to UK NIC only; a certificate of coverage is required.
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This is an estimate for orientation, not advice. We confirm the position on your facts before any filing.
Written by the US UK Expat Tax advisory team. Last reviewed 7 November 2026 · Figures relate to the 2025 tax year unless stated.
Primary sources checked
General information, not personal tax advice. Rules and thresholds change; we confirm the position for your facts before any work.
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