What NI classes apply to self-employed people?

Class 2 (flat weekly) and Class 4 (profit-based). From April 2024, Class 2 is no longer mandatory above the Small Profits Threshold - you still get state-pension credit automatically. You can still pay Class 2 voluntarily if your profits are below the threshold.

What counts as "profits" here?

Your turnover minus allowable business expenses. We do not handle capital allowances or loss relief carry-forward - consult an accountant or use HMRC self-assessment for those.

How is pension relief handled?

Self-employed pension contributions are typically relieved at source (basic rate 20%) by the provider. Enter the gross contribution to reduce your taxable profits. We don't currently model higher-rate relief claimed via Self Assessment - consult your accountant.

Does this handle the Marriage Allowance or Blind Person's Allowance?

Blind Person's Allowance is supported - toggle it under More options. Marriage Allowance transfers are currently only modelled on the salary calculator; it behaves identically here (adjusts PA by £1,260).

What tax years are supported?

Currently 2023-24, 2024-25, 2025-26 and 2026-27. 2023-24 uses the old Class 4 9% rate and mandatory Class 2; 2024-25 onwards uses the reduced 6% Class 4 and voluntary-only Class 2.

UK Self-Employed Tax Calculator 2026/27

UK self-employed take-home for 2026/27 after Income Tax and Class 4 NI (6%). Covers Scotland's six bands; Class 2 voluntary post-2024 reform.

Take-home pay

£25,468

15.1% effective tax rate

Monthly: £2,122
Weekly: £490
Daily: £98
Hourly: £13.06

Profits	£30,000
Personal Allowance used	+£12,570
Income Tax	−£3,486
NI Class 4	−£1,046
NI Class 2	−£0
Take-home	£25,468

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How this calculator works

Enter your annual profits (turnover minus allowable business expenses). We apply the UK Personal Allowance and income-tax bands for your region, then add the relevant National Insurance contributions:

Class 4 NI — profits-based (main rate 6% from April 2024, was 9%).
Class 2 NI — flat weekly contribution. From April 2024 it’s no longer mandatory above the Small Profits Threshold. You can still pay it voluntarily to preserve state-pension entitlement if profits are below.

What we include

All four UK regions (Scotland uses its own income-tax bands, NI is UK-wide).
Personal Allowance taper above £100k.
Student loan repayments (plans 1, 2, 4, 5, postgraduate).
Blind Person’s Allowance.
Pension contributions (reduce taxable profits).

What we don’t cover (yet)

Capital allowances and trading-loss relief carry-forward.
Multiple self-employment sources requiring separate accounting.
VAT calculations.
Director / employed + self-employed combined treatment (use the two-jobs calculator when we launch it).

See methodology for full data sources and testing approach.

Self Assessment 2026/27 — the deadlines, payments on account, and thresholds that apply to every sole trader.
Making Tax Digital for Income Tax 2026 — mandatory for qualifying income > £50k from April 2026; quarterly updates explained.
National Insurance Explained — Class 2 (now voluntary) and Class 4 rates on self-employed profits.
Sole Trader vs Limited Company 2026/27 — the break-even profit level and the non-tax factors that matter.

Frequently asked questions

What NI classes apply to self-employed people?: Class 2 (flat weekly) and Class 4 (profit-based). From April 2024, Class 2 is no longer mandatory above the Small Profits Threshold - you still get state-pension credit automatically. You can still pay Class 2 voluntarily if your profits are below the threshold.
What counts as "profits" here?: Your turnover minus allowable business expenses. We do not handle capital allowances or loss relief carry-forward - consult an accountant or use HMRC self-assessment for those.
How is pension relief handled?: Self-employed pension contributions are typically relieved at source (basic rate 20%) by the provider. Enter the gross contribution to reduce your taxable profits. We don't currently model higher-rate relief claimed via Self Assessment - consult your accountant.
Does this handle the Marriage Allowance or Blind Person's Allowance?: Blind Person's Allowance is supported - toggle it under More options. Marriage Allowance transfers are currently only modelled on the salary calculator; it behaves identically here (adjusts PA by £1,260).
What tax years are supported?: Currently 2023-24, 2024-25, 2025-26 and 2026-27. 2023-24 uses the old Class 4 9% rate and mandatory Class 2; 2024-25 onwards uses the reduced 6% Class 4 and voluntary-only Class 2.

Browse self-employed take-home by profit

Pre-calculated self-employed take-home for 17 popular profit levels in 2026/27. Class 2 voluntary + Class 4 (6% / 2%) + Income Tax breakdown per amount.

Other UK tax calculators that pair with the Self-Employed.