Self-Employed Tax Calculator | Ireland

Enter your gross income, allowable business expenses and pension contributions. The calculator deducts these from your gross income to find your taxable profit, then applies UK 2025/26 income tax bands and Class 2 and Class 4 National Insurance rates to give you your total tax bill and net profit.

You can deduct allowable business expenses such as office costs, travel expenses, equipment, marketing, professional fees (accountants, solicitors), stock and materials, and business insurance. Personal expenses or costs with a dual purpose (personal and business) generally cannot be fully deducted. HMRC provides detailed guidance on allowable expenses.

Class 2 NI is a flat weekly charge of £3.45 (2025/26), totalling £179.40 per year, and applies when your profits exceed £12,570. It counts toward your State Pension entitlement. Class 4 NI is a percentage-based charge: 6% on profits between £12,570 and £50,270, and 2% on profits above £50,270. Both are paid via your Self Assessment tax return.

If your tax bill exceeds £1,000, HMRC requires you to make advance payments towards the following year's bill, known as payments on account. These are due on 31 January and 31 July. Each payment is 50% of your previous year's tax bill. A balancing payment is made the following January if you owe more, or you receive a refund if you overpaid.

Employees pay income tax and Class 1 National Insurance via PAYE, which is deducted automatically from their wages by their employer. Self-employed people pay income tax plus Class 2 and Class 4 NI themselves through Self Assessment. The income tax rates are the same, but NI rates and classes differ. Self-employed people can also deduct business expenses, which employees generally cannot.

You pay self-employed tax through Self Assessment. You must register with HMRC, file an annual Self Assessment tax return (deadline: 31 January online), and pay any tax owed by 31 January. You may also need to make payments on account. You can pay online via the HMRC website, by bank transfer, or by Direct Debit.

This calculator uses 2025/26 UK tax rates and thresholds and is designed to give a reliable estimate of your self-employed tax liability. However, it does not account for all circumstances, such as the personal allowance tapering above £100,000, Marriage Allowance, blind person's allowance, or complex pension arrangements. For precise figures, consult a qualified accountant or use HMRC's official tools.

No. All calculations are performed locally in your browser. No data you enter is sent to any server, stored, or shared with third parties. Your financial information remains completely private.