Farmer's Tax Guide›2025 Returns›12. Self-Employment Tax
What’s New for 2025
2025 Publ 225 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Maximum net earnings. The maximum net self-employment earnings subject to the social security part (12.4%) of the self-employment tax is $176,100 for 2025, up from $168,600 for 2024. There is no maximum limit on earnings subject to the Medicare part (2.9%) or, if applicable, the Additional Medicare Tax (0.9%).
The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2026 will be discussed in the 2025 Pub. 334.
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