Scotland Self-Employed Tax Calculator

Calculate your self-employed tax using Scottish income tax rates for the 2025/26 tax year, including Class 2 and Class 4 National Insurance contributions.

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Scottish Income Tax Rates for Self-Employed

Self-employed workers in Scotland pay Scottish income tax rates on their trading profits. The 2025/26 Scottish tax bands are:

• Starter rate (19%): £12,571 to £14,876
• Basic rate (20%): £14,877 to £26,561
• Intermediate rate (21%): £26,562 to £43,662
• Higher rate (42%): £43,663 to £75,000
• Advanced rate (45%): £75,001 to £125,140
• Top rate (48%): Over £125,140

National Insurance for Self-Employed

National Insurance rates are the same across the UK regardless of where you live. Self-employed workers pay Class 2 NI at £3.45 per week (if profits exceed £12,570) and Class 4 NI at 6% on profits between £12,570 and £50,270, then 2% on profits above £50,270.

Payments on Account

If your tax bill is over £1,000, HMRC requires you to make payments on account. These are advance payments towards next year's tax bill, each equal to half of your previous year's total liability. The first payment is due on 31 January during the tax year, and the second on 31 July after the tax year ends. This means self-employed workers in Scotland may need to budget for three payments to HMRC in a single year: two payments on account plus a balancing payment if the actual liability exceeds the advance payments made.

Allowable Expenses for Self-Employed

Self-employed workers in Scotland can claim the same business expenses as those elsewhere in the UK. Allowable expenses include office costs such as stationery and phone bills, travel costs for business purposes, clothing and uniforms required for work, staff costs, stock and materials, financial costs such as bank charges and insurance, and a proportion of household costs if you work from home. You can either claim the actual costs or use simplified expenses, which allow you to claim flat rates for use of home, business mileage, and living at business premises. All expenses must be wholly and exclusively for business purposes. Keeping accurate records of your expenses is essential, as HMRC may request evidence during a compliance check. From April 2026, self-employed workers earning over £50,000 must use Making Tax Digital compatible software to keep digital records and submit quarterly updates to HMRC.