How much tax do self-employed people pay in Scotland?

Self-employed people in Scotland pay Scottish income tax on profits (19%–48% across 6 bands), plus Class 2 NI (if profits exceed £12,570) and Class 4 NI: 6% on profits between £12,570 and £50,270, 2% above. Class 4 NI rates are the same as in England.

Is the self-employed tax registration process different in Scotland?

No. Self-employed people in Scotland register with HMRC exactly as in England — via Government Gateway at gov.uk. You receive a UTR number and must file a Self Assessment return. Scottish income tax is calculated automatically based on your address.

What expenses can Scottish self-employed people deduct?

The same expenses as anywhere in the UK: office costs, travel (not commuting), equipment, marketing, professional fees, and pension contributions. The trading allowance (£1,000) also applies. Scotland-specific expenses (like the Scottish equivalent of some professional memberships) may also apply.

Scotland

Scotland Self-Employed After Tax 2025-26

Sole trader and freelancer take-home pay under Scottish Income Tax rates. Select your annual profit to see the full breakdown with Scottish bands and UK-wide NIC.

Scottish Income Tax rates 2025-26

Starter Rate

19% · £12,571–£15,397

Basic Rate

20% · £15,398–£27,491

Intermediate Rate

21% · £27,492–£43,662

Higher Rate

42% · £43,663–£75,000

Advanced Rate

45% · £75,001–£125,140

Top Rate

48% · above £125,140

Class 2 and Class 4 NIC are UK-wide and identical in Scotland. Only Income Tax differs.

Under £30,000 profit

£6,000 profit £6,000 £7,000 profit £7,000 £8,000 profit £8,000 £9,000 profit £9,000 £10,000 profit £10,000 £12,000 profit £12,000 £12,570 profit £12,570 £14,000 profit £13,463 £15,000 profit £14,213 £16,000 profit £14,957 £17,000 profit £15,697 £18,000 profit £16,437 £19,000 profit £17,177 £20,000 profit £17,917 £21,000 profit £18,657 £22,000 profit £19,397 £23,000 profit £20,137 £24,000 profit £20,877 £25,000 profit £21,617 £26,000 profit £22,357 £27,000 profit £23,097 £28,000 profit £23,832 £29,000 profit £24,562

£30,000 – £60,000 profit

£30,000 profit £25,292 £31,000 profit £26,022 £32,000 profit £26,752 £33,000 profit £27,482 £34,000 profit £28,212 £35,000 profit £28,942 £36,000 profit £29,672 £37,000 profit £30,402 £38,000 profit £31,132 £39,000 profit £31,862 £40,000 profit £32,592 £41,000 profit £33,322 £42,000 profit £34,052 £43,000 profit £34,782 £44,000 profit £35,441 £45,000 profit £35,961 £46,000 profit £36,481 £48,000 profit £37,521 £50,000 profit £38,561 £52,000 profit £39,670 £55,000 profit £41,350 £58,000 profit £43,030 £60,000 profit £44,150

Above £60,000 profit

£65,000 profit £46,950 £70,000 profit £49,750 £75,000 profit £52,550 £80,000 profit £55,200 £85,000 profit £57,850 £90,000 profit £60,500 £95,000 profit £63,150 £100,000 profit £65,800 £110,000 profit £71,100 £120,000 profit £76,400 £125,000 profit £79,050 £130,000 profit £81,554 £140,000 profit £86,554 £150,000 profit £91,554

Self-employed tax in Scotland 2025-26

If you are a self-employed sole trader or freelancer resident in Scotland, you pay Scottish Income Tax rather than the standard UK rates. Scotland has six Income Tax bands in 2025-26, with a 19% Starter rate at lower incomes and a 42% Higher rate above £43,662 (compared to 40% in England and Wales).

National Insurance for the self-employed is set at UK level and is unaffected by your Scottish tax status. You still pay Class 2 NI at £3.45/week (£179/year if profit exceeds £12,570) and Class 4 NI at 6% on profits £12,570–£50,270 and 2% above. These are the same rates as in England, Wales and Northern Ireland.

For most self-employed people earning below £43,662, the Scottish tax position is broadly similar to England. Above that threshold, the 42% Scottish Higher rate (vs 40% in England) means higher Income Tax for Scottish taxpayers. At very low incomes (below around £27,000), Scotland's 19% Starter rate provides a marginal advantage.

Self-employed tax in Scotland is paid via Self Assessment, with the same deadlines as the rest of the UK: 31 January for the prior year's tax and 31 July for the payment on account.