UK Income Tax Calculator 2025/26
Calculate self-employed income tax and Class 4 National Insurance for the 2025/26 tax year. Personal allowance and tax thresholds remain frozen at the same levels as 2024/25.
What is the Income Tax Calculator (Self-Employed)?
For 2025/26, UK self-employed income tax uses the same frozen £12,570 personal allowance and 20% / 40% / 45% bands as 2024/25, with Class 4 NI at 6% on profits £12,570–£50,270 and 2% above. Thresholds are scheduled to remain frozen until April 2028.
Last reviewed: against HMRC rates for 2024/25 & 2025/26.
Self-employed income tax & Class 4 NI — 2025/26
Worked example
Self-employed profit £60,000 in 2025/26: £11,432 income tax + £2,262 Class 4 NI + £194 (2% on profit above £50,270) = £13,888 — keep £46,112.
Frequently asked questions
+Have UK income-tax bands changed for 2025/26?
No — the personal allowance (£12,570), basic-rate threshold (£50,270) and additional-rate threshold (£125,140) are all frozen at their 2021/22 levels. They are scheduled to remain frozen until April 2028, meaning fiscal drag continues.
+What is fiscal drag and how does it affect me?
When tax thresholds stay flat while wages rise with inflation, more income falls into higher tax bands — a stealth tax called fiscal drag. The OBR estimates that the freeze will pull millions of workers into higher-rate tax by 2028.
+When are 2025/26 payments due?
First payment on account: 31 January 2026. Second payment on account: 31 July 2026. Balancing payment and Self Assessment filing deadline: 31 January 2027.
+Where can I see HMRC's official 2025/26 rates?
On the gov.uk 'Income Tax rates and Personal Allowances' page, and in HMRC's annual rates and allowances tables published on gov.uk.