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How Much Tax Do I Pay as a UK Sole Trader?

By Remus Pantea · 12 June 2026

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As a sole trader, you pay two types of tax on your profits: Income Tax and National Insurance. Your profit is your total income minus allowable business expenses. The more expenses you claim, the less tax you pay.

2026/27 Tax Calculator

Enter your numbers below for an instant breakdown.

Taxable Profit
Personal Allowance
Income Tax
Class 2 NI (£3.45/week)
Class 4 NI (6% / 2%)
Total Tax & NI
Effective Tax Rate
Take-Home Pay
Based on 2026/27 tax rates. Personal Allowance tapers above £100,000. Does not include student loan repayments or payments on account.

Income Tax Bands 2026/27

Band Taxable Income Rate
Personal AllowanceUp to £12,5700%
Basic rate£12,571 – £50,27020%
Higher rate£50,271 – £125,14040%
Additional rateOver £125,14045%

Personal Allowance taper: If your profit exceeds £100,000, your Personal Allowance is reduced by £1 for every £2 above £100,000. At £125,140, it reaches zero.

National Insurance

Sole traders pay two classes of National Insurance:

  • Class 2: £3.45 per week (£179.40/year) if profits are above £12,570
  • Class 4: 6% on profits between £12,570 and £50,270, plus 2% on profits above £50,270

Worked Example