Sole Trader Tax (Income Tax + NIC)
Calculate a UK sole trader's income tax plus Class 2 and Class 4 National Insurance on trading profit (2025/26), with net profit and effective rate.
Dati verificati · luglio 2026
Do I still pay Class 2 NIC?
Not if your profits are above the £6,725 Small Profits Threshold — it was abolished for you from April 2024, and the benefit entitlement is credited automatically. Below the threshold you can pay it voluntarily.
Fonte: HMRC — Income Tax rates (gov.uk/income-tax-rates); Self-employed National Insurance rates (gov.uk/self-employed-national-insurance-rates), 2025/26. · aggiornato 2026
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Tutto su Sole Trader Tax (Income Tax + NIC)
📋Presentazione+
A self-employed sole trader pays income tax and National Insurance on trading profit (income minus allowable expenses) via Self Assessment. For 2025/26: income tax at 20/40/45% above the £12,570 personal allowance, Class 4 NIC at 6% between £12,570 and £50,270 then 2% above. Class 2 NIC is no longer compulsory above the Small Profits Threshold.
💡 Buone pratiche
- Keep evidence of allowable expenses — they reduce both income tax and Class 4 NIC pound for pound.
- Payments on account mean your first Self Assessment bill can be 150% of the tax due — budget for it.
- Above ~£50,000 profit, incorporating and taking dividends may reduce total tax — compare with the IR35/limited-company route.
🔢 Esempio concreto
£45,000 trading profit: £6,486 income tax + £1,946 Class 4 NIC (no Class 2 due) = £8,432, leaving £36,568 net — an 18.7% effective rate.
📖Guida all'uso+
Come usare questo calcolatore
- 1
Enter your trading profit (turnover minus allowable business expenses).
- 2
Add any other taxable income so the bands are placed correctly.
- 3
Adjust the personal allowance only for edge cases (e.g. blind person's allowance).
- 4
Read your income tax, Class 4 NIC and net profit.
📚Glossario+
- Trading profit
- Business income minus allowable expenses — the figure income tax and Class 4 NIC are charged on, not turnover.
- Class 2 / Class 4 NIC
- Class 2 (flat weekly) is no longer payable above the £6,725 Small Profits Threshold from 6 April 2024, but the entitlement is credited. Class 4 is 6% then 2% on profit bands.
ℹ️Fonti e aggiornamenti+
Ultimo aggiornamento dei dati
7 luglio 2026
Fonti e riferimenti
HMRC — Income Tax rates (gov.uk/income-tax-rates); Self-employed National Insurance rates (gov.uk/self-employed-national-insurance-rates), 2025/26.
I dati di questo calcolatore vengono aggiornati regolarmente per riflettere gli ultimi parametri ufficiali. In caso di dubbio, consulta le fonti ufficiali indicate sopra.
FAQ — Sole Trader Tax (Income Tax + NIC)
Do I still pay Class 2 NIC?+
Not if your profits are above the £6,725 Small Profits Threshold — it was abolished for you from April 2024, and the benefit entitlement is credited automatically. Below the threshold you can pay it voluntarily.
Is this the same as sole trader vs limited company?+
This shows the sole-trader tax only. Compare the net figure with the outside-IR35 limited-company take-home to see which is cheaper.