Estimate qualified business income deduction with income thresholds, filing status, and business type inputs.
Enter your values
Open the QBI Deduction Calculator and fill in the required input fields with your numbers or selections.
Review the calculation
The tool automatically computes the result as you type. Double-check your inputs to ensure accuracy.
Interpret your results
Review the calculated output along with any breakdowns, charts, or explanations provided to understand what the numbers mean for your situation.
Tax rates verified against official government sources for the 2025-2026 tax year
Published by ConvertCrunch Editorial Team | Our Methodology
Go deeper with workflow guides, side-by-side comparisons, and reusable embeds connected to this tool.
Add this calculator to your website with a simple iframe.
This tool is part of larger workflows. Open a hub to continue with the next relevant tools.
Paycheck, withholding, tax planning, and reimbursement workflows for recurring money operations.
Pricing, margin, tax, and workload tools for independent operators.
End-to-end UK tax estimation, National Insurance, and payroll workflows for employees and self-employed workers.
Continue your workflow with these tools from the same playbook.
Paycheck Calculator
Estimate take-home pay after federal taxes, state taxes, and payroll deductions for hourly or salary income.
Overtime Pay Calculator
Calculate overtime pay based on regular hours, overtime hours, and labor law overtime multipliers.
US Income Tax Estimator
Estimate your income tax using current tax brackets and deduction values.. Free online, browser-based tool with instant results and no signup.
US Quarterly Tax Payment Calculator
Calculate your estimated quarterly tax payments to avoid underpayment penalties. Perfect for freelancers and small business owners.
Section 179 Deduction Calculator
Estimate Section 179 deduction limits and first-year write-off potential for business equipment.
US Home Office Deduction Calculator
Estimate your home office deduction using simplified and actual expense methods for side businesses and self-employment.
US Self-Employed Health Insurance Deduction Calculator
Estimate deductible self-employed health insurance premiums and taxable income impact.
Australia Income Tax Calculator
Estimate Australian income tax with resident/foreign taxpayer rates and optional Medicare levy.
Australia Self-Employment Tax Calculator
Calculate the Australian Medicare Levy and Medicare Levy Surcharge for sole traders and self-employed workers.
Canada Self-Employment Tax Calculator
Calculate CPP or QPP contributions for self-employed individuals in Canada, including CPP2 on the second earnings ceiling.
Canadian Income Tax Calculator
Calculate Canadian federal and provincial income tax with current planning-year rates for all provinces and territories.
China Income Tax Calculator (ä¸Ēį¨čŽĄįŽå¨)
Calculate Chinese Individual Income Tax (IIT) with progressive brackets, social insurance deductions, and special additional deductions.
Next Step
Continue with Paycheck Calculator
Specified service trades or businesses include law, medicine, consulting, athletics, and financial services.
Unadjusted basis immediately after acquisition of qualified property.
The Qualified Business Income (QBI) deduction, also known as the Section 199A deduction, allows eligible self-employed individuals and small business owners to deduct up to 20% of their qualified business income from pass-through entities such as sole proprietorships, partnerships, S corporations, and some trusts and estates.
At its simplest, the deduction equals 20% of your qualified business income. However, above certain income thresholds the deduction may be limited based on W-2 wages paid by the business, the unadjusted basis of qualified property (UBIA), and whether your business is classified as a specified service trade or business (SSTB).
If your taxable income (before the QBI deduction) is below the lower threshold, you receive the full 20% deduction with no additional limitations. Above the upper threshold, SSTB owners lose the deduction entirely, while non-SSTB owners must meet the W-2 wage and UBIA tests.
Specified service trades or businesses (SSTBs) include fields such as law, accounting, medicine, consulting, athletics, financial services, and performing arts. If your business is an SSTB and your income exceeds the upper threshold, the QBI deduction is completely phased out. Non-SSTB businesses retain the deduction but are subject to W-2 wage and UBIA limits.
For higher-income non-SSTB taxpayers, the QBI deduction is limited to the greater of:
These limitations encourage business owners to employ workers and invest in capital equipment. If you have no employees and no qualified property, your deduction above the threshold may be reduced to zero.
This calculator provides estimates for informational and planning purposes only. The QBI deduction involves complex rules including aggregation of businesses, specified service trade limitations, and interactions with other tax provisions. Consult a qualified tax professional for advice specific to your situation. Thresholds shown are estimated for the 2026 tax year and may differ from final IRS guidance.