US citizens who are self-employed abroad must pay US Self-Employment Tax (SE Tax) on net self-employment income — even if they use the FEIE to eliminate US income tax entirely. Use this calculator to estimate your 2026 SE Tax obligation and explore whether the Totalization Agreement with your country of residence provides an exemption.
Self-Employment Tax Calculator — US Expats 2026
What Is Self-Employment Tax for US Expats?
The Foreign Earned Income Exclusion (FEIE) excludes foreign earned income from US income tax — but it does not exclude it from Self-Employment Tax. SE Tax covers Social Security (12.4%) and Medicare (2.9%) — together 15.3% — applied to 92.35% of net self-employment income. The SE Tax deduction (half of SE Tax) reduces your adjusted gross income.
Many US expats are surprised to receive an SE Tax bill even after claiming the FEIE. The only exemption is the US-UK (or other) Totalization Agreement, which may eliminate SE Tax if you are genuinely paying into the local social security system. See our US-UK Totalization Agreement guide for full details.