Self-employed and directors
For sole traders, construction subcontractors, company directors and small employers. Each tool shows the rates it used and links to the HMRC page they come from.
- Sole trader tax calculatorIncome tax and Class 4 NI on your profit, and how much to set aside.
- CIS calculatorCIS deductions on an invoice, and your likely year-end refund.
- Dividend tax calculatorTax on director dividends at the new 10.75% and 35.75% rates.
- Employer NI calculatorEmployer National Insurance at 15%, with Employment Allowance.
Rates for 2026/27
| Class 4 NI | 6% from £12,570 to £50,270, then 2% |
|---|---|
| Class 2 small profits threshold | £7,105 |
| Dividend allowance | £500 |
| Dividend rates | 10.75%, 35.75%, 39.35% |
| Employer NI | 15% above £5,000 |
| Employment Allowance | £10,500 |
| CIS deductions | 20% registered, 30% unregistered |
Every figure is listed with its official source on the how we calculate page.