Tax Calculator

Business Retirement Contributions

Find your maximum deductible retirement contribution for 2026 — and see how much it reduces your tax bill this year.

$72,000

2026 maximum contribution (SEP-IRA / Solo 401k)

37%

Maximum marginal rate avoided on each dollar contributed

April 15

Deadline to fund a SEP-IRA for the prior tax year — extended to October 15 if the return is extended

Business Structure & Plan Type

SEP-IRA

Up to 25% of compensation, max $72,000 (2026). Employer contributions only — no employee deferrals. Simplest to set up.

Best for: Sole proprietors and self-employed with high income and no employees.

Income & Personal Info

Schedule C net profit (after expenses, before SE tax deduction)

$

Age 50+ qualifies for catch-up contributions

Used to estimate your marginal tax rate

Assumptions (2026): Estimates use 2026 federal rates published by the IRS in Rev. Proc. 2025-32: standard deduction $16,100 single / $32,200 joint, Social Security wage base $184,500, self-employment tax 15.3% (12.4% Social Security + 2.9% Medicare). Figures do not include state tax, AMT, the additional 0.9% Medicare surtax, or the qualified business income deduction.

Contribution caps are the 2026 amounts from IRS Notice 2025-67: $24,500 elective deferral, $8,000 age-50 catch-up, $11,250 enhanced catch-up at ages 60-63, $72,000 annual addition limit, $17,000 SIMPLE deferral. Compensation is capped at $360,000 under section 401(a)(17).

Figures last reviewed September 2026.