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Understanding Sole Trader Tax Percentages in the UK

Written by Kletta | 08-Apr-2026 06:44:50

Running your own business as a sole trader is rewarding, but understanding how much of your hard-earned money belongs to HMRC is vital for your success. In the UK, your tax is calculated based on your annual profits, not your total turnover.

Your Personal Allowance

Most sole traders are entitled to a Personal Allowance, which is currently set at £12,570. This means you do not pay any Income Tax on the first £12,570 of your profit. It is a fantastic buffer for those just starting their entrepreneurial journey or managing a side hustle.

Income Tax Bands for the 2025/26 Tax Year

Once your profit exceeds the Personal Allowance, you fall into specific tax bands. These percentages apply only to the portion of profit within that specific bracket:

  • Basic Rate (20%): On profits between £12,571 and £50,270.
  • Higher Rate (40%): On profits between £50,271 and £125,140.
  • Additional Rate (45%): On profits over £125,140.

Knowing these thresholds helps you set aside the right amount of money throughout the year, ensuring you aren’t caught off guard when the January deadline arrives.

For a more detailed guide, read our full article on sole trader taxes here: https://kletta.com/en-gb/kletta-blog/sole-trader-taxes-uk-2026-guide

National Insurance Contributions

In addition to Income Tax, sole traders must pay National Insurance (NI) to qualify for certain benefits and the State Pension. Recent changes have simplified this. Most sole traders now primarily pay Class 4 NI on profits above £12,570. Keeping track of these fluctuating rates is much easier when you use a dedicated tool.

Kletta provides you with a real-time estimate of your tax liability. By categorising your income and expenses as you go, the app calculates exactly what you owe, so you can focus on growing your business instead of crunching numbers.

Read more about Income Tax rates and Personal Allowance on GOV.UK.