Estimate 2026/27 Income Tax, Class 4 National Insurance and take-home profit.
Estimate for the 2026/27 tax year. It assumes self-employment is your only taxable income and excludes student loans, pension relief, benefits, tax credits, payments on account and voluntary Class 2 contributions.
How to use the Self Employed Tax Calculator UK
Enter annual turnover, allowable business expenses and your Income Tax region. The calculator subtracts expenses to estimate taxable profit, applies the Personal Allowance and regional Income Tax bands, then adds Class 4 National Insurance.
2026/27 self-employed tax calculation
| Item | 2026/27 treatment |
|---|---|
| Standard Personal Allowance | £12,570, tapered when income exceeds £100,000 |
| Class 4 NI main rate | 6% on profits from £12,570 to £50,270 |
| Class 4 NI additional rate | 2% on profits above £50,270 |
| Class 2 NI | Usually treated as paid above the Small Profits Threshold; voluntary payments are not included |
Allowable expenses and taxable profit
Taxable trading profit is turnover minus allowable business expenses. Personal spending is not deductible, and mixed expenses need an appropriate business-use share. Keep evidence and use HMRC guidance when deciding what can be claimed.
Income Tax and National Insurance
For 2026/27, GOV.UK states that Class 4 National Insurance is 6% on profits over £12,570 up to £50,270 and 2% above £50,270. Check the official self-employed National Insurance rates before submitting a return.
What this estimate does not include
Other employment, property income, dividends, savings, pension contributions, losses and student-loan repayments can change the final amount. Payments on account affect when tax is paid but are not an extra tax charge.
Related calculators
Compare standard bands with the United Kingdom Income Tax Calculator. Compare working structures with the Umbrella Company Calculator UK. Couples can check the Marriage Allowance Calculator UK, while employers can use the Employer National Insurance Calculator UK. Browse all tools on the United Kingdom Calculator homepage.
Frequently asked questions
How is self-employed profit calculated?
It is generally business turnover minus allowable business expenses and eligible adjustments.
What Class 4 National Insurance rates apply in 2026/27?
The rates are 6% on profits from £12,570 to £50,270 and 2% on profits above £50,270.
Do self-employed people still pay Class 2 NI?
Most people are no longer required to pay it. Voluntary contributions may be available in some circumstances.
Does Scotland use different Income Tax bands?
Yes. Scottish Income Tax rates and bands differ, although Class 4 National Insurance thresholds are UK-wide.
Does this include payments on account?
No. The result estimates the underlying annual liability, not the timing of Self Assessment payments.