SECA tax calculator for pastors
Enter your church pay and housing to see the self-employment tax to set aside for 2026, and the amount for each quarter.
SECA tax calculator
Box 1 of your W-2 is usually this number.
The whole amount, including the tax-free part.
Enter your church salary to see your SECA tax.
SECA tax for 2026
This calculator needs JavaScript. The table of common pay levels gives the tax for typical salaries.
How this is worked out
Your SECA (self-employment tax for Social Security and Medicare) starts from your church salary plus the housing allowance, or plus the parsonage's rental value and utilities, minus ministry costs the church didn't pay back. That total is multiplied by 92.35%.
The Social Security part is 12.4% of that figure, up to the 2026 wage base of $184,500. The Medicare part is 2.9% of all of it. If the figure is under $400, no SECA is due. Half of the tax comes off your income for income tax on Schedule 1.
Contributions to a 403(b) through the church don't count, which is why box 1 of the W-2 usually works as the salary. Rules from IRS Publication 517; wage base from the Social Security Administration.
Enter your 2026 church salary plus your housing in this SECA tax calculator, and you can see roughly how much SECA tax to set aside for the year, and about how much that is each quarter. SECA is the Social Security and Medicare tax a pastor pays on their own, since the church doesn't withhold it from your paycheck the way a regular employer does.
Self-employment tax for pastors at common pay levels
The tax runs 15.3% of 92.35% of what you earn, according to IRS Publication 517. This table gives the 2026 numbers at common pay levels, using salary plus housing before ministry expenses come off.
| Pay (salary + housing) | 2026 SECA tax | Deductible half | Roughly per quarter |
|---|---|---|---|
| $30,000 | $4,239 | $2,119 | $1,060 |
| $45,000 | $6,358 | $3,179 | $1,590 |
| $60,000 | $8,478 | $4,239 | $2,119 |
| $80,000 | $11,304 | $5,652 | $2,826 |
| $100,000 | $14,130 | $7,065 | $3,532 |
| $220,000 | $28,770 | $14,385 | $7,192 |
That bottom row looks smaller than you'd guess, and here's why: the Social Security portion stops once your earnings go past the wage base. That base is the yearly cap on earnings subject to Social Security tax, which for 2026 is $184,500. Medicare, on the other hand, applies to everything.
When the amount left after the 92.35% step drops below $400, no self-employment tax is due at all.
That "half you can deduct" column matters when income tax time comes. You claim that half on Schedule 1 of Form 1040, line 15, which can lower your income tax bill.
What counts as earnings
Housing counts toward your earnings, even when income tax doesn't touch it. The housing allowance is the portion the church earmarks so you can cover the cost of your home. When you live in a parsonage, the fair rental value of the home counts in its place. In both cases, utilities count as part of your earnings for this tax (IRS Publication 517).
Contributions the church makes to a 403(b) retirement plan for you are not counted, including amounts taken from your own salary. So money that goes into your 403(b), even when it comes out of your own paycheck, isn't part of the earnings this tax is figured on.
Ministry costs the church never reimbursed bring the figure down. You subtract them from your church wages ahead of figuring the tax, so what you actually owe may run a bit under the table's number for your pay.
Fees you earn on your own for weddings, baptisms and similar services count too. Expenses from that work get deducted on Schedule C, and whatever profit remains is taxed alongside your salary and housing.
Do pastors count as self-employed?
For this tax, the answer is yes. A pastor's work falls under the self-employment system for Social Security and Medicare whatever your status under the common law. That means a pastor is an employee for income tax but self-employed for Social Security and Medicare.
This rule covers ministers as the tax law defines them: people a church or denomination has ordained, commissioned, or licensed, with authority to lead worship and administer the sacraments.
Paying the tax during the year
If your church isn't withholding enough to cover your income tax and self-employment tax, you may need estimated tax payments to help avoid penalties. One option is estimated tax payments, payments you send in on your own four times a year with Form 1040-ES. Sending money as you go can help you avoid penalties.
The other option is to ask the church to do the withholding. If your salary has no income tax taken out, you can arrange a voluntary withholding agreement with the church, setting the withheld amount high enough to cover both income tax and SECA.
Questions pastors often ask
How much is the SECA tax?
The tax comes in two pieces: Social Security at 12.4% and Medicare at 2.9%. Just the 12.4% piece is capped by the wage base, and that cap climbs to $192,300 in 2027.
How do pastors figure SECA tax?
These amounts go on Schedule SE along with your tax return. Your church wages after ministry costs go on Schedule SE line 2, and your salary, Schedule C profit and housing all get taxed in that one place.
Can ministers be excused from self-employment tax?
No, not by default. A minister who objects for religious or conscientious reasons can request an exemption on Form 4361; a simple wish to pay less doesn't qualify. File Form 4361 by the tax return deadline, including extensions, for your second year with at least $400 in net self-employment earnings, some of it from ministry. Once granted, the exemption cannot be revoked.
Does the housing allowance face SECA during retirement?
No. Pension payments and any parsonage allowance you receive in retirement don't count as self-employment earnings.