Answers · UK 2025/26

How much Class 4 National Insurance do I pay on £100,000 self-employed profit in 2026/27?

On £100,000 of self-employed profit for 2026/27 you pay about £3,257 in Class 4 National Insurance -- 6% on the £37,700 between £12,570 and £50,270 (£2,262) plus 2% on the £49,730 above £50,270 (£994.60).

Last updated: 10 July 2026Last reviewed: 10 July 2026How we verify

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Self-employed people pay Class 4 National Insurance on their profits for 2026/27 at 6% on profits between the lower profits limit of £12,570 and the upper profits limit of £50,270, then 2% on profits above £50,270. On £100,000 of profit, the 6% band applies to £37,700, giving £2,262, and the 2% band applies to £49,730 (£50,270 to £100,000), giving £994.60, for a total Class 4 NI bill of £3,256.60. At exactly £100,000, the Personal Allowance has not yet started to taper (the taper begins for income, or profit, above £100,000), so Income Tax is still calculated with the full £12,570 allowance: taxable profit of £87,430 splits into £37,700 at 20% (£7,540) and £49,730 at 40% (£19,892), giving £27,432 of Income Tax. Combined Income Tax and Class 4 NI on £100,000 profit is therefore about £30,688.60, leaving roughly £69,311.40. Because £100,000 is the threshold where the Personal Allowance taper begins, self-employed people with profits near this level often use pension contributions to reduce adjusted net income below £100,000, protecting the full Personal Allowance and avoiding the steep effective marginal rate that applies just above it. Use the Self-Employed Tax calculator to combine Income Tax and Class 4 NI for your profit.