Loading...
Loading...
Self-Employed · Scotland · 2026/27
Scottish income tax and Class 4 NI breakdown. 2026/27 rates.
Scottish Income Tax
National Insurance
Class 2 NI: mandatory Class 2 was abolished from April 2024. At £35,000 profit (above the £7,105 Small Profits Threshold), you automatically receive the qualifying year for State Pension without paying anything.
| Scotland | England | |
|---|---|---|
| Income tax | £4,501.07 | £4,486.00 |
| Class 4 NI | £1,345.80 | £1,345.80 |
| Total tax & NI | £5,846.87 | £5,831.80 |
| Monthly take-home | £2,429 | £2,431 |
At £35,000 profit, Scottish self-employed taxpayers pay £15 more per year than equivalent English taxpayers due to Scotland's higher income tax rates. Class 4 NI rates are identical across the UK.
Tax-saving tips at £35,000
These figures use profit directly. Our calculator lets you enter turnover minus expenses for a personalised result.
Self-Employed Tax Calculator →Total tax and NI on £35,000 profit is £5,847: £4,501 Scottish income tax + £1,346 Class 4 NI. Mandatory Class 2 NI was abolished from April 2024. The effective rate across all taxes is 16.71%.
Monthly take-home after all taxes is £2,429. Annually that's £29,153 from £35,000 profit.
Class 4 NI is identical — only income tax differs. Scottish income tax on £35,000 is £4,501 versus £4,486 in England. The annual take-home difference is £15 less in Scotland.
No — mandatory Class 2 NI was abolished from April 2024. Self-employed people with profits above the Small Profits Threshold (£7,105) automatically receive the qualifying year for State Pension purposes without paying anything. Voluntary Class 2 contributions of £3.65/week (£189.80/year) are still available for those with profits below £7,105 who want to maintain their NI record. At £35,000 profit, no Class 2 NI is due.
Scottish tax updates, straight to your inbox
Rate changes every April. Budget analysis every December. Free.