Free tools for ministers

Clergy tax tools, in plain English

Ministers are taxed under unusual rules: employee for income tax, self-employed for Social Security. Many pieces, one picture. These calculators and guides help you see how they fit.

Open the calculators Read the guides

Medieval stained glass portrait of a bearded figure in a cap, framed in red, blue and green glass

New: Congress has passed the Clergy Act, which would give ministers who previously opted out a one-time chance to opt back into Social Security. It is awaiting the President's signature (status as of October 3, 2026). Read the guide and try the calculator.

Compensation package planner

Salary, housing and an SE tax allowance, with the true cost to the church.

Should I opt back in?

What opting back into Social Security would cost, and whether you could reach 40 credits.

Housing allowance calculator

Find the income-tax exclusion: the least of designated, actual, and fair rental value plus utilities.

Clergy SE tax calculator

Estimate the 15.3% self-employment tax, which includes your housing allowance.

The three things most ministers get wrong

Housing allowance is not exempt from self-employment tax

The exclusion reduces income tax only. Housing allowance still counts as earnings for Social Security and Medicare tax, unless you hold an approved exemption.

The allowance must be designated in advance

A church or employer must officially designate it before the pay period it covers. It cannot be set retroactively.

You may be both an employee and self-employed

For income tax a minister is generally an employee. For Social Security a minister is generally self-employed, so there is no employer match and no withholding unless you arrange it.