Self-employed tax calculator 2026/27 for Scotland and the UK
Estimate your 2026/27 income tax and Class 4 National Insurance on self-employed profit, using Scottish or rest-of-UK rates, with a band-by-band breakdown.
Use the tool
Estimate your tax bill.
Your entries stay in this page. No account needed.
Your estimate
Enter your profit and select Calculate.
- Income tax
- Class 4 National Insurance
- Total tax and National Insurance
- Set aside each month
- Profit after tax
- Share of profit paid
| Band | Taxed amount | Tax |
|---|
An estimate for self-employed profit only. It leaves out other income, pension contributions and payments on account.
01 / Your next step
How the estimate works
Enter your profit for the 2026 to 2027 tax year, which runs from 6 April 2026 to 5 April 2027. Profit is what’s left after allowable business expenses. The calculator takes off your Personal Allowance of £12,570, taxes the rest through each band, then adds Class 4 National Insurance.
Your Personal Allowance shrinks by £1 for every £2 of income over £100,000, and it’s gone completely at £125,140. The calculator applies this for you.
Which rates apply depends on where you live, not where you work. If your main home is in Scotland, you pay Scottish income tax. Our guide to Scottish income tax rates for 2026/27 explains the bands and who pays them.
02 / Your next step
The rates the calculator uses
| Band | Income | Rate |
|---|---|---|
| Scotland: starter | £12,571 to £16,537 | 19% |
| Scotland: basic | £16,538 to £29,526 | 20% |
| Scotland: intermediate | £29,527 to £43,662 | 21% |
| Scotland: higher | £43,663 to £75,000 | 42% |
| Scotland: advanced | £75,001 to £125,140 | 45% |
| Scotland: top | Over £125,140 | 48% |
| Rest of UK: basic | £12,571 to £50,270 | 20% |
| Rest of UK: higher | £50,271 to £125,140 | 40% |
| Rest of UK: additional | Over £125,140 | 45% |
| Class 4 National Insurance | £12,571 to £50,270, then above £50,270 | 6%, then 2% |
The income ranges assume the standard Personal Allowance of £12,570. Class 4 National Insurance is the same everywhere in the UK.
03 / Your next step
Worked examples
| Profit | Income tax in Scotland | Income tax in the rest of the UK | Class 4 National Insurance |
|---|---|---|---|
| £20,000 | £1,446.33 | £1,486.00 | £445.80 |
| £30,000 | £3,451.07 | £3,486.00 | £1,045.80 |
| £50,000 | £8,982.05 | £7,486.00 | £2,245.80 |
| £80,000 | £21,732.05 | £19,432.00 | £2,856.60 |
Up to about £33,500 of profit, Scottish rates cost slightly less than the rest of the UK. Above that they cost more, and the gap grows quickly once the 42% higher rate starts at £43,663.
04 / Your next step
Class 2 National Insurance and paying the bill
If your profits are £7,105 or more, Class 2 National Insurance is treated as paid, so you don’t have to pay it. Below that, you can choose to pay voluntary Class 2 at £3.65 a week to protect your National Insurance record.
You pay through Self Assessment. For 2026 to 2027, the online return and any balance are due by 31 January 2028. If your bill is over £1,000, HMRC usually asks for payments on account towards the following year as well, so your first bill can be bigger than you expect. Our Self Assessment service and records checklist will help you prepare.
05 / Your next step
What the estimate leaves out
The calculator assumes your self-employed profit is your only taxable income. It doesn’t include wages, pensions, rental income, savings interest or dividends, which can change the band your profit falls into. It also leaves out pension contributions, Gift Aid, Marriage Allowance, student loan repayments, losses and the Trading Allowance.
Use the result as a guide for how much to set aside. For a figure you can rely on, our sole trader accountants can work it out from your records.
06 / Your next step
Sources
Rates checked on 28 October 2026 against GOV.UK: Income Tax in Scotland, Income Tax rates and self-employed National Insurance rates. The Budget on 28 October 2026 didn’t change the 2026 to 2027 rates.