UK tax & NIC load estimator (2025/26)

Sole trader, limited company, or PAYE employee — England & Wales / NI bands. Scotland uses different income tax rates (not modelled here).

Inputs (2025/26, England & Wales / NI)

Scotland uses different income tax bands — not modelled here. Class 2 NI is £0 for self-employed in this illustrative build.

Estimated net (annual)
£51,911
Effective tax + NIC load 25.8%

Breakdown

  • Income tax£15,432
  • Employee NIC£0
  • Employer NIC£0
  • Class 4 NIC£2,657
  • Corporation tax£0
  • Dividend tax£0
  • Total£18,089

Quick comparison

StructureNet annualEffective rate
Limited company (Ltd)£56,37917.0%
PAYE employee£55,17442.7%
Self-employed (sole trader)£51,91125.8%

Sources & limits

Always confirm thresholds on GOV.UK and technical guidance from HMRC. Corporation tax marginal relief is approximated. IR35 / off-payroll rules are not modelled numerically.