UK Self-Employment Tax Calculator
Estimate your 2025/26 Income Tax and National Insurance (Class 2 & 4) based on your self-employed profits.
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For guidance only — not financial advice.
Ready
Total Tax Payable £0.00
Net Take-Home £0.00
Effective Tax Rate 0%
| Breakdown | Amount (£) |
|---|---|
| Income Tax | 0.00 |
| Class 4 NI | 0.00 |
| Class 2 NI | 0.00 |
| Total Tax | 0.00 |
Self-Employment Tax Rates 2025–26
Income Tax (England, Wales & NI)
| Band | Income Range | Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
National Insurance (Self-Employed)
| Class 2 NI | Flat weekly rate (if profits above HMRC threshold) |
|---|---|
| Class 4 NI |
10% on profits £12,571 – £50,270 2% on profits above £50,270 |
These apply to sole traders, freelancers and self-employed individuals.
How Self-Employment Tax Works
Self-employed individuals in the UK pay tax through the Self Assessment system. Your tax bill includes both Income Tax and National Insurance contributions.
- Income Tax is based on your taxable profits.
- Class 2 NI is a small weekly charge if your profits exceed the threshold.
- Class 4 NI is a percentage of your profits above the lower and upper limits.
- You can deduct business expenses from your profits before calculating tax.
This calculator combines all three components for a full tax estimate.
Self-Employment Tax Examples
Profit: £20,000
- Income Tax: £1,486
- Class 2 NI: ~£179
- Class 4 NI: ~£743
- Total: ~£2,408
Profit: £40,000
- Income Tax: £5,486
- Class 2 NI: ~£179
- Class 4 NI: ~£2,743
- Total: ~£8,408
Profit: £75,000
- Income Tax: £17,486+
- Class 2 NI: ~£179
- Class 4 NI: ~£4,493
- Total: ~£22,158+
Frequently Asked Questions
Yes — you pay tax on profits, not income, and your NI is Class 2 and Class 4 instead of Class 1.
Yes — all self-employed individuals earning more than £1,000 must register for Self Assessment.
This UK Self-Employment Tax Calculator uses the latest 2025–26 HMRC rates for Income Tax, Class 2 and Class 4 National Insurance contributions.