Tax & Investing
Self-Employed Tax Calculator Scotland
Calculate your Scottish income tax, Class 2 and Class 4 NI on self-employed profits. Includes expenses, trading allowance, and pension deductions.
Enter your turnover and expenses to see your Scottish tax bill.
How self-employed tax works in Scotland
Self-employed Scottish taxpayers pay three taxes on their profits:
1. Scottish income tax — on taxable profits after expenses, at your marginal Scottish rate (19% to 48%).
2. Class 4 NI — 6% on profits between £12,570 and £50,270, then 2% above.
3. Class 2 NI— £3.45/week (£179.40/year), voluntary but recommended for State Pension credits.
Scottish income tax bands on self-employed profits
| Band | Range | Rate |
|---|---|---|
| Starter | £12,571 – £15,397 | 19% |
| Basic | £15,398 – £27,491 | 20% |
| Intermediate | £27,492 – £43,662 | 21% |
| Higher | £43,663 – £75,000 | 42% |
| Advanced | £75,001 – £125,140 | 45% |
| Top | £125,141 – above | 48% |
Source: Scottish Government / HMRC, 2025/26
Making Tax Digital (MTD)
From April 2026, self-employed workers with profits over £50,000 must use MTD-compatible software to keep digital records and submit quarterly updates to HMRC. This threshold drops to £30,000 from April 2027.
Know your tax bill. Enter your turnover and expenses above to see your exact Scottish tax and NI liability.
Back to calculator ↑Need to track your income and expenses all year?
The Scottish Side Hustle Tax Tracker is a Google Sheets template that calculates your exact Self Assessment liability using Scottish rates. Income log, expense log, quarterly MTD summaries, and SA103 prep — £9.
Get the tracker →Related Calculators
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This calculator provides estimates only and does not constitute financial or tax advice. Always verify with Revenue Scotland, HMRC, or mygov.scot, and speak to a qualified financial adviser for advice specific to your circumstances.