SELF-EMPLOYED TAX · 2026/27

UK Self-Employed Tax Calculator

Sole trader? Enter your profit and see your income tax, Class 4 National Insurance, payments on account and what you actually keep.

Profit is your business income minus allowable expenses, the figure your tax is worked out on. This assumes self-employment is your only income and you use the standard personal allowance.
Your Self Assessment bill:
£5,832
income tax + National Insurance, 2026/27
£29,168
you keep (a year)
17%
of profit in tax
You keep Income tax Class 4 NI

How this works (2026/27)

Self Assessment bill = income tax + Class 4 National Insurance on your profit (Class 2 is no longer payable for most).

Income tax works exactly like employment: 0% on the first £12,570 (personal allowance), then 20% to £50,270, 40% to £125,140 and 45% above, with the allowance withdrawn £1 per £2 over £100,000. Scotland has six bands (19%, 20%, 21%, 42%, 45% and 48%), so pick Scotland above. Class 4 NI: 6% of profit between £12,570 and £50,270, then 2% above. Class 2 NI: since April 2024 you don't pay it if your profit is above the Small Profits Threshold, you still build State Pension; below the Small Profits Threshold of £7,105 you can pay £3.65 a week voluntarily.

Payments on account: if your bill tops £1,000, HMRC adds two advance payments toward next year, 50% by 31 January (on top of the bill) and 50% by 31 July.

Sources: gov.uk & HMRC (income tax, Class 4 and Class 2 NI, 2026/27). Illustrative only; assumes a standard tax code, no other income, and no student loan, CGT, dividends or High Income Child Benefit Charge.

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Illustrative only, not financial or tax advice. Assumes the standard personal allowance and tax code, self-employment as your only income, and no student loan, dividends, Capital Gains Tax, High Income Child Benefit Charge or trading allowance. Class 2 is shown as nil, which fits most sole traders above the Small Profits Threshold. Always check gov.uk or speak to an accountant.

Compare with employed take-home pay or see the full 2026/27 tax rates.