UK Income Tax Calculator 2026/27
Calculate self-employed income tax and Class 4 National Insurance for the 2026/27 tax year. Personal allowance and tax thresholds remain frozen at the same levels as 2021/22 — scheduled to stay frozen until April 2028.
What is the Income Tax Calculator (Self-Employed)?
For 2026/27, UK self-employed income tax uses the frozen £12,570 personal allowance and 20% / 40% / 45% bands, with Class 4 NI at 6% on profits £12,570–£50,270 and 2% above. Thresholds remain frozen, continuing the fiscal-drag effect introduced from 2021/22.
Last reviewed: against HMRC rates for 2024/25 & 2025/26.
Self-employed income tax & Class 4 NI — 2026/27
Worked example
Self-employed profit £60,000 in 2026/27: £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 2026/27?
No — the personal allowance (£12,570), basic-rate threshold (£50,270) and additional-rate threshold (£125,140) remain frozen at their 2021/22 levels. The freeze is currently scheduled to end in April 2028.
+What changed between 2025/26 and 2026/27?
Headline income-tax and NI rates and thresholds are unchanged. Continued threshold freezes still pull more workers into higher-rate bands as wages rise (fiscal drag).
+When are 2026/27 payments due?
First payment on account: 31 January 2027. Second payment on account: 31 July 2027. Balancing payment and Self Assessment filing deadline: 31 January 2028.
+Where can I see HMRC's official 2026/27 rates?
On the gov.uk 'Income Tax rates and Personal Allowances' page, and in HMRC's annual rates and allowances tables published each spring on gov.uk.