UK Self-Employed Tax Calculator 2026

⚡ Self-Employed Tax 2026-27 — Updated April 2026
Income Tax: 20%/40%/45% | Class 4 NI: 6% (£12,570–£50,270) + 2% above | Class 2 NI: £3.45/week | Personal Allowance: £12,570

As a self-employed person in the UK, you pay income tax and National Insurance through Self Assessment. Understanding your tax bill in advance helps you budget effectively.

Self-Employed Tax Rates UK 2026-27

Tax	Rate	On What Income
Income Tax — Personal Allowance	0%	First £12,570
Income Tax — Basic Rate	20%	£12,571 to £50,270
Income Tax — Higher Rate	40%	£50,271 to £125,140
Income Tax — Additional Rate	45%	Above £125,140
Class 4 NI	6%	Profits between £12,570 and £50,270
Class 4 NI — higher	2%	Profits above £50,270
Class 2 NI	£3.45/week	Profits above £12,570

Tax Calculation Examples UK 2026-27

Profits of £30,000

Component	Calculation	Amount
Income Tax (20%)	(£30,000 − £12,570) × 20%	£3,486
Class 4 NI (6%)	(£30,000 − £12,570) × 6%	£1,045.80
Class 2 NI	£3.45 × 52 weeks	£179.40
Total tax & NI		£4,711.20
Take-home	£30,000 − £4,711.20	£25,288.80

Profits of £50,000

Component	Calculation	Amount
Income Tax (20%)	(£50,000 − £12,570) × 20%	£7,486
Class 4 NI (6%)	(£50,000 − £12,570) × 6%	£2,245.80
Class 2 NI	£3.45 × 52	£179.40
Total tax & NI		£9,911.20
Take-home	£50,000 − £9,911.20	£40,088.80

Profits of £80,000

Component	Calculation	Amount
Income Tax (20%)	(£50,270 − £12,570) × 20%	£7,540
Income Tax (40%)	(£80,000 − £50,270) × 40%	£11,892
Class 4 NI (6%)	(£50,270 − £12,570) × 6%	£2,262
Class 4 NI (2%)	(£80,000 − £50,270) × 2%	£594.60
Class 2 NI	£3.45 × 52	£179.40
Total tax & NI		£22,468
Take-home	£80,000 − £22,468	£57,532

Allowable Expenses UK 2026

Expense	Examples	HMRC Rules
Office costs	Stationery, postage, printer ink	100% if solely for business
Travel	Fuel, train fares (not commuting)	Business journeys only
Home office	£10–£26/month (simplified)	Based on hours worked at home
Equipment	Laptop, tools, camera	Annual Investment Allowance covers most
Professional fees	Accountant, subscriptions	100% allowable
Training	Courses related to current work	Must relate to existing business

Self Assessment Key Dates 2026-27

Deadline	What Happens
5 October 2026	Register for Self Assessment if new to it
31 October 2026	Paper Self Assessment return deadline
31 January 2027	Online return + pay 2025-26 tax bill
31 January 2027	First payment on account for 2026-27
31 July 2027	Second payment on account for 2026-27

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

Self-employed people pay 20% Income Tax on profits £12,570–£50,270, 40% on £50,271–£125,140, and 45% above. Plus Class 4 NI at 6% (£12,570–£50,270) and 2% above, and Class 2 NI at £3.45/week.

What is the tax-free allowance for self-employed in 2026?

The Personal Allowance is £12,570 in 2026-27. You pay no Income Tax on the first £12,570 of annual profit.

When do self-employed people pay tax?

Online Self Assessment returns and tax payments are due 31 January after the tax year ends. Payments on account (advance payments) are due 31 January and 31 July.

What expenses can self-employed people claim?

Allowable expenses include office costs, business travel (not commuting), equipment, marketing, professional fees, a proportion of phone bills, and training courses related to your current work.

Sources: HMRC Self Assessment — GOV.UK · HMRC National Insurance rates — GOV.UK · HMRC allowable expenses — GOV.UK

Kael Tripton

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UK Self-Employed Tax Calculator 2026: Income Tax, NI & Take-Home Pay