Do notaries pay self-employment tax on notary fees?

No — fees you earn for performing notarial acts are exempt from self-employment tax under IRC §1402(c)(2). You still owe income tax on them, but they're excluded from the 15.3% SE tax. Report the exempt amount on Schedule SE.

Are all of a notary's earnings exempt from SE tax?

No. Only the statutory fees for notarial acts are exempt. Income from related services — like signing agent work, travel/trip fees, printing, or loan-document courier services — is generally subject to self-employment tax.

How does a mobile notary / loan signing agent handle taxes?

Split your income: the notarial-act fees are exempt from SE tax, but signing-agent service fees and travel fees are subject to it. You still report everything as income for income-tax purposes and can deduct business expenses like mileage.

What can notaries deduct?

Notary commission and bond costs, E&O insurance, a stamp and journal, mileage to appointments (70¢/mile in 2025), printing and supplies, a home office, and background-check/certification fees. Ordinary, necessary business costs qualify.

Self-Employment Tax Calculator for Notaries & Signing Agents (2025)

How much tax does a self-employed notaries & loan signing agent pay? A notaries & loan signing agent earning $40,000 with about $13,000 in business expenses owes roughly $4,749 in total federal tax for 2025 — a 15.3% self-employment tax plus federal income tax — or about $1,187 per quarter. A common rule of thumb is to set aside 25–30% of net income for taxes. Use the calculator below for your own numbers and state.

Mobile notaries and loan signing agents are self-employed. This calculator estimates your self-employment tax and quarterly payments — and notes a special rule: notary fee income is exempt from SE tax, though signing/travel fees are not.

Annual gross income (before expenses)

Total business expenses (incl. deductions below)

State

This tool provides estimates for educational purposes only and is not tax advice. Tax rules change; figures are based on 2025 federal rules. Consult a tax professional for your specific situation.

Deductions Notaries & Loan Signing Agents often miss

Signing agents commonly net $20,000–$60,000. Mileage between signings is a major deduction. Note: pure notary act fees are exempt from SE tax (but income tax still applies).

Mileage to signings: Driving to appointments at 70¢/mile (2025) is often the largest deduction for mobile notaries.
Supplies & equipment: Stamps, journals, printers, paper, toner, and a mobile scanner.
E&O insurance & bond: Errors & omissions insurance and your notary bond are deductible.
Certifications & training: NNA membership, background checks, and signing agent certifications.
Phone & business services: The business portion of your phone, plus scheduling platforms and directory listings.

Common tax mistakes for notaries & loan signing agents

Not knowing notary act fees are exempt from self-employment tax.
Under-tracking mileage between appointments.
Forgetting printer/toner costs, which add up for signing agents.
Skipping quarterly payments.

How self-employment tax works

As a self-employed notaries & loan signing agent, you pay a 15.3% self-employment tax (12.4% Social Security + 2.9% Medicare) on 92.35% of your net profit, plus federal and state income tax. A common rule of thumb is to set aside 25–30% of your net income for taxes.

Quarterly estimated tax deadlines (2025)

If you expect to owe $1,000 or more, the IRS requires quarterly estimated payments. For 2025 income the deadlines are: April 15, 2025; June 16, 2025; September 15, 2025; and January 15, 2026. Missing them can trigger underpayment penalties. The calculator above estimates your quarterly amount.

Frequently asked questions

Do notaries pay self-employment tax on notary fees?: No — fees you earn for performing notarial acts are exempt from self-employment tax under IRC §1402(c)(2). You still owe income tax on them, but they're excluded from the 15.3% SE tax. Report the exempt amount on Schedule SE.
Are all of a notary's earnings exempt from SE tax?: No. Only the statutory fees for notarial acts are exempt. Income from related services — like signing agent work, travel/trip fees, printing, or loan-document courier services — is generally subject to self-employment tax.
How does a mobile notary / loan signing agent handle taxes?: Split your income: the notarial-act fees are exempt from SE tax, but signing-agent service fees and travel fees are subject to it. You still report everything as income for income-tax purposes and can deduct business expenses like mileage.
What can notaries deduct?: Notary commission and bond costs, E&O insurance, a stamp and journal, mileage to appointments (70¢/mile in 2025), printing and supplies, a home office, and background-check/certification fees. Ordinary, necessary business costs qualify.