UK Self-Employed Tax Estimator For FY 2026/27
Estimate Income Tax, Class 4 National Insurance, Student Loan repayments, payments on account and take-home profit for the 2026/27 UK tax year. Designed for sole traders, self-employed business owners, freelancers, contractors, CIS workers, online sellers, gig-economy workers and people with both employment and self-employed income.
Tell us how you are self-employed
This helps tailor the guidance. The tax engine remains based on self-employed individual / sole-trader rules rather than company taxation.
This calculator estimates tax on income taxed directly on you as an individual. It does not calculate Corporation Tax or partnership/LLP tax positions.
CIS subcontractor details
If contractors have already deducted CIS tax from your payments, use Detailed Calculation to enter the CIS deductions suffered. The calculator will credit them against the estimated Self Assessment liability.
Employment and self-employment
Because your employment income affects your overall Income Tax position, Detailed Calculation will be used so you can enter PAYE employment income and tax already deducted.
More than one self-employed business
Enter the combined turnover and allowable expenses for a high-level estimate. If one business has losses, different accounting periods or separate relief elections, professional review may be needed.
Landlord with self-employed income
This calculator estimates the self-employed trade. Rental/property income has different tax rules and is not fully calculated here, so use a dedicated property-income calculation for the rental element.
Online seller / e-commerce business
Use total trading receipts before allowable expenses. Marketplace fees, stock, fulfilment, advertising, software and other costs may be deductible where they meet HMRC rules.
Gig, taxi or delivery work
Enter your total self-employed receipts. Vehicle costs, mileage and mixed personal/business use need careful treatment, and you should not claim both simplified mileage and actual vehicle costs for the same vehicle and period.
Content creator / influencer income
Include taxable cash and trading income. Gifts, free products, foreign income and platform income can have additional tax implications and may require a separate review.
Independent contractor
Use this calculator where you contract as a self-employed individual. If your contracts are invoiced through a limited company, this calculator is not the right tool.
Other income and tax already deducted
Employment income is included for Income Tax and Student Loan purposes, but Class 4 NI is calculated only on self-employed profits.
Pension, Gift Aid and Student Loans
Relief-at-source pension and Gift Aid amounts are used to estimate adjusted net income and higher-rate relief. Complex annual allowance or Scottish relief cases may need review.
Making Tax Digital for Income Tax checker
MTD qualifying income is based on gross self-employment and property income before expenses, using the relevant prior return.
Who can use this UK self-employed tax calculator?
This calculator is designed for sole traders, self-employed business owners, freelancers, consultants, independent contractors, CIS subcontractors, tradespeople, online sellers, content creators, gig workers, part-time self-employed individuals and people who are both employed and self-employed. It estimates tax on self-employed profit rather than turnover. It is not a Corporation Tax calculator and should not be used to calculate the tax liability of a limited company, partnership or LLP.
How this UK self-employed tax calculator works
The calculator deducts the selected expense method from business income, applies the Personal Allowance and regional Income Tax bands, and calculates Class 4 National Insurance separately on self-employed profits. Detailed mode can also include PAYE employment income, CIS deductions, pension contributions and Student Loan repayments.
Class 4 and Class 2 National Insurance in 2026/27
For most self-employed people, Class 4 NI applies to profits above the Lower Profits Limit. Class 2 is generally treated as paid once profits reach the Small Profits Threshold, while people below that level may be able to pay voluntary Class 2 to protect their National Insurance record.
Payments on account and Self Assessment
Payments on account can create a larger January payment because a balancing amount for the year just ended can fall due alongside the first payment towards the next tax year. This tool shows the components separately rather than simply doubling the annual liability.
Making Tax Digital for Income Tax
From April 2026, qualifying sole traders and landlords with qualifying gross income over the applicable threshold may need to keep digital records and use compatible software. The threshold is based on qualifying gross income before expenses, not taxable profit.