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PayClear UK

Self-employed tax calculator

Estimate only

Estimate the income tax and National Insurance due on sole trader profit, and what is left for you.

Tax year 2025/26 · rules last reviewed 22 August 2026 · engine v1.0.0 · calculated 16 October 2026

Illustrated payslip and tax calculation charts
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£
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Annual amount. Leave at zero if you do not contribute.

Scotland has its own income tax bands. Rates for the rest of the UK are the same.

Estimated left after tax · 2025/26

£41,289

£3,441 a month · effective rate 20.6% of profit

Profit
£52,000
Income tax
£8,232
National Insurance
£2,479
Left after tax
£41,289

Profit and tax breakdown

Revenue£60,000.00
Allowable expenses− £8,000.00
Profit£52,000.00
Pension contributions− £0.00
Personal allowanceTaxed at 0%£12,570.00
Income tax− £8,232.00
Class 2 NI− £182.00
Class 4 NI− £2,296.60
Student loan− £0.00
Estimated left after tax£41,289.40
  • You keep 79.4%
  • Income tax 15.8%
  • NI 4.8%

Income tax by band

Basic rate (20%)on £37,700£7,540.00
Higher rate (40%)on £1,730£692.00

Indicative payment on account towards next year: £5,264.30 each, usually due in January and July.

Tools people use next

Partner placement

  • Accounting software partner slot

    Reserved placement for an accounting software partner used by sole traders and contractors.

    Placeholder — no partner is currently linked in this slot.

  • Self-assessment filing partner slot

    Reserved placement for a self-assessment filing tool.

    Placeholder — no partner is currently linked in this slot.

Some links on this site are commercial partnerships. If you use them we may be paid a fee, at no cost to you. Partnerships never change how a calculator works or what a result says, and we do not rank partners by how much they pay.

How this calculator works

  • Profit is revenue less allowable expenses.
  • Income tax is applied to profit after any pension contributions and the personal allowance.
  • Class 4 National Insurance is applied to profit between the lower and upper limits, with a lower rate above.
  • Class 2 is added where profit passes the small-profits threshold for the year.

Assumptions

  • You trade as a sole trader or partner, not through a limited company.
  • Self-employment is your only source of income for the year.
  • Expenses entered are already allowable business expenses.
  • Pension contributions are treated as reducing taxable profit.
  • You are aged under State Pension age and pay Class 1 employee National Insurance where relevant.
  • You have the standard tax code with no adjustments, restrictions or underpayments carried forward.
  • Income is spread evenly across the tax year, so no month-by-month PAYE smoothing effects are modelled.
  • No other taxable income, taxable benefits in kind, salary sacrifice arrangements or Marriage Allowance transfers are included unless entered.
  • Pension contributions are treated as a net pay (salary sacrifice equivalent) deduction taken before income tax is applied.

Limitations

  • Losses, capital allowances, the trading allowance, cash basis adjustments and averaging are not modelled.
  • Employment income alongside self-employment changes the National Insurance and tax position and is not included.
  • The payment on account figure is indicative — HMRC's statement is authoritative.

Sources for 2025/26

This calculator estimates figures from what you entered and the published rates for 2025/26. Your actual position depends on your tax code, your employer's payroll, other income and reliefs. This is not tax advice — you may wish to seek professional advice. See our calculation methodology.

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