Self-employed tax calculator UK 2026/27: tax and NI

Self-employed tax calculator

Where you live

Scotland has its own Income Tax rates and bands. Class 4 National Insurance is the same everywhere in the UK.

England / NIWalesScotland

Turnover

Your self-employed income for the tax year, before expenses: sales, fees and other takings.

Allowable expenses

Business costs for the year, such as stock, travel and phone bills. Leave empty if you have none.

Use the trading allowance instead of expensesA flat deduction in place of your actual expenses, worth claiming when they are small.

Other taxable income (wages, pension)

Taxed before your profit, so they use up your Personal Allowance and lower bands first. Leave empty if you have none.

Tax and National Insurance to set aside

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Enter your turnover to see the tax and National Insurance on it.

Turnover: —
Activity: —
Social contribution rate: —
Social contributions: —
Training levy (CFP): —
Flat-rate income tax payment: —
Left before your business costs: —
Share of turnover paid: —
Taxable income after the allowance: —
Where you live: —
Expenses or trading allowance: —
Taxable profit: —
Personal Allowance: —
Income Tax: —
Class 4 National Insurance: —
Profit after tax and National Insurance: —
Share of profit paid: —

Recent calculations

Nothing yet: copy, export or save a calculation to find it here.

How it works

Enter your turnover and expenses to see the Income Tax and Class 4 National Insurance due on your profit for the 2026 to 2027 tax year (6 April 2026 to 5 April 2027), with every step shown. It uses the rates for England and Northern Ireland, Wales or Scotland, and can take account of a salary or pension you also receive.

Work out your profit

Your profit is your turnover less your allowable expenses. If your expenses are small, you can deduct the £1,000 trading allowance instead, but not both. If your gross trading income is £1,000 or less, the allowance covers it in full and you may not need to tell HMRC.

Choose where you live

Scotland sets its own Income Tax rates: six bands from 19% to 48% in 2026 to 2027. The Welsh rates are the same as England’s this tax year, and Northern Ireland pays the rates for England. Class 4 National Insurance is the same across the UK.

Add any other income

If you also have a salary or a pension, enter it as other income. It is taxed first, so it uses up your Personal Allowance and the lower bands, and the calculator shows the extra Income Tax your profit adds. Class 4 National Insurance is charged on your profit alone.

What it leaves out

The calculator is for sole traders. It does not cover partnerships, Student Loan repayments, pension contributions, Gift Aid, Marriage Allowance, Blind Person’s Allowance, savings or dividend income, or payments on account. If you reached State Pension age before 6 April 2026, you pay no Class 4 National Insurance for 2026 to 2027, which the calculator does not take into account. Each amount is rounded to the nearest penny, with halves rounded up.

Profit = turnover − allowable expenses (or − the trading allowance).

Personal Allowance = £12,570, less £1 for every £2 of income over £100,000.

Income Tax = each slice of taxable income × the rate of its band.

Class 4 NI = 6% of profit between £12,570 and £50,270, plus 2% of profit above £50,270.

With other income: Income Tax on the profit = tax on all your income − tax on the other income alone.

Example: £40,000 of turnover and £5,000 of expenses in England

The profit is £35,000.00. After the £12,570.00 Personal Allowance, £22,430.00 is taxed at 20%: £4,486.00 of Income Tax. Class 4 National Insurance is (£35,000.00 − £12,570.00) × 6% = £1,345.80. That makes £5,831.80 in all, leaving £29,168.20. In Scotland the same profit pays £4,501.07 of Income Tax: £753.73 at 19%, £2,597.80 at 20% and £1,149.54 at 21%.

Frequently asked questions

How much tax do I pay when self-employed in the UK?

Income Tax on your profit above the £12,570 Personal Allowance, at 20% up to £50,270, 40% above that and 45% over £125,140, plus Class 4 National Insurance of 6% on profit between £12,570 and £50,270 and 2% above. The Income Tax rates in Scotland are different. Most self-employed people pay both through Self Assessment.

Do I still pay Class 2 National Insurance?

Not if your profits are £7,105 or more: you are treated as having paid Class 2, which protects your National Insurance record. Below £7,105 you pay nothing, but you can choose to pay voluntary Class 2 contributions of £3.65 a week in 2026 to 2027 to avoid a gap in your record.

Should I claim the trading allowance or my expenses?

Claim whichever is bigger. The trading allowance lets you deduct up to £1,000 without listing any costs, but you then cannot deduct your actual expenses. If your expenses are more than £1,000, or more than your income, claiming them is usually better. The allowance does not apply to income from a partnership.

What happens to my Personal Allowance above £100,000?

It goes down by £1 for every £2 of income over £100,000, so it is gone at £125,140. On £110,000 of profit, for example, it is £7,570. Losing the allowance as income rises means each extra pound in that range costs 60p of Income Tax in England, Wales and Northern Ireland, before National Insurance.

Does the calculator work for Scotland and Wales?

Yes. Choose Scotland for the Scottish rates in 2026 to 2027: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top rate. The Welsh rates are set by the Welsh Government and match England’s this tax year. National Insurance does not change.

Self-employed tax calculator