Self Employed Tax Calculator UK
Estimate how much tax you pay self employed in 2025/26: income tax (England, Wales & Northern Ireland), Class 4 National Insurance, and allowable expenses. Includes Class 2 rules explained. For illustration only.
Your details
Total costs that are allowable and wholly and exclusively for your business.
England, Wales & Northern Ireland
Income tax bands differ in Scotland. This tool assumes your trading profit is your main adjusted net income for personal allowance tapering (no other income).
Estimated results
Enter your annual turnover to see an estimate
Income tax bands (2025/26) — England, Wales & Northern Ireland
After your personal allowance, taxable profit is split across bands. The standard personal allowance is £12,570; it tapers when adjusted net income exceeds £100,000 and is usually reduced to zero by £125,140 (subject to your circumstances).
| Band | Rate |
|---|---|
| Personal allowance | 0% |
| Basic | 20% |
| Higher | 40% |
| Additional | 45% |
Class 4 National Insurance (2025/26)
Class 4 is calculated on annual trading profits. Figures below follow HMRC thresholds for the tax year.
| Profits | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,570 to £50,270 | 6% |
| Above £50,270 | 2% |
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Frequently asked questions
How much tax do I pay self employed?
Self employed tax depends on your trading profit (turnover minus allowable expenses). You usually pay income tax on taxable profit after your personal allowance, plus Class 4 National Insurance on profits above the lower profits limit. Class 2 National Insurance is not usually payable as a separate fixed amount for most people from April 2024 onwards (see gov.uk), but you may still have credits without paying. This calculator estimates income tax for England, Wales & Northern Ireland and Class 4 NI for 2025/26 using HMRC-style thresholds — always confirm your position on gov.uk or with an accountant.
Is this a self employed tax calculator for the whole UK?
Income tax bands used here are for England, Wales and Northern Ireland only. Scotland sets different income tax rates and bands. National Insurance rules for Class 2 and Class 4 are broadly the same across the UK, but your income tax may differ if you are a Scottish taxpayer.
What are Class 2 and Class 4 National Insurance for self employed people?
Class 4 is charged on annual trading profits above the lower profits limit (with an additional rate above the upper profits limit). Class 2 was historically a weekly flat amount; from 6 April 2024 the requirement to pay Class 2 was removed for many self-employed people, with credits provided in certain profit bands — see HMRC guidance. This tool shows mandatory Class 2 cash liability as £0 under those rules and explains voluntary Class 2 below the small profits threshold.
How do expenses affect self employed tax?
Allowable business expenses reduce your trading profit, which reduces income tax and Class 4 National Insurance (which are based on profit). You should only include expenses that are allowable under HMRC rules and wholly and exclusively for the business.
What tax year does this self employed tax calculator use?
This calculator uses 2025/26 rates and thresholds for illustration (income tax bands and National Insurance thresholds published for that tax year). Tax rules change — always check current figures on gov.uk.
Does this include payments on account or student loans?
No. It estimates annual income tax and Class 4 NI on your trading profit. It does not model payments on account, student loan repayments, the High Income Child Benefit charge, or other adjustments you might have on your Self Assessment.