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Self-Employed Abroad — Complete US Tax Calculator

SE tax, FEIE, FTC, QBI deduction, retirement contributions, and estimated payments — all combined for self-employed US expats

Income & Business Details

Deductible: office, equipment, software, travel, insurance

Strategy Options

Max: 25% of net SE income / $70,000 (2025)

Home Office / Additional Deductions

Simplified: $5/sq ft up to 300 sq ft = $1,500 max. Actual method may be more.
SE health insurance is 100% deductible above-the-line

Deductible Business Expenses Reference

✅ Home office (exclusive use)
✅ Computer & equipment
✅ Software subscriptions
✅ Professional development
✅ Business travel (not personal)
✅ Professional services (legal, accounting)
✅ Business insurance
✅ Internet (business portion)
✅ Marketing & advertising
✅ Contractor payments (Form 1099)
⚠️ Meals (50% deductible)
❌ Personal expenses (never)

Full Tax Analysis

$0
Net SE Income
$0
SE Tax
$0
FEIE Excluded
$0
Total US Tax

Detailed Breakdown

Gross Revenue$0
Business Expenses$0
Home Office Deduction$0
Net SE Income$0
Self-Employment Tax (15.3%)$0
½ SE Tax Deduction$0
FEIE Exclusion$0
SEP-IRA / Solo 401(k)$0
Health Insurance Deduction$0
Standard Deduction$0
Taxable Income$0
Income Tax$0
Foreign Tax Credit$0
Total US Tax Liability$0

Tax-Saving Strategies

🏦 SEP-IRA Contribution

Contribute up to 25% of net SE income (up to $70,000 in 2025). Contributions are fully deductible, reducing both income tax AND SE tax base. This works even with FEIE — as long as you have earned income not excluded.

🏥 SE Health Insurance Deduction

Self-employed expats can deduct 100% of health insurance premiums paid for themselves and family. Foreign health insurance counts if it meets minimum requirements. Reduces AGI above-the-line.

📊 QBI Deduction (§199A)

The 20% Qualified Business Income deduction is available on Schedule A if your taxable income is below $197,300 (single) or $394,600 (MFJ). Note: FEIE does NOT eliminate QBI eligibility — based on taxable income after all deductions.

🌍 Totalization Agreement

If working in a country with a US totalization agreement (UK, Germany, France, Australia, Canada, etc.), you may be exempt from US SE tax. Pay social contributions locally instead. This can save up to $19,864 (2025) on high SE income.

💡 Quarterly Estimated Payments

SE income has no withholding. Quarterly estimated payments are due April 15, June 16, Sep 15 (2025), and Jan 15 (2026). Pay at least 90% of current year or 100%/110% of prior year to avoid underpayment penalties.

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