Answers · UK 2025/26

How much tax and National Insurance does a self-employed personal trainer pay on £34,000 profit?

A self-employed personal trainer with £34,000 taxable profit in 2026/27 pays £4,286 Income Tax and £1,285.80 Class 4 National Insurance, keeping £28,428.20 after tax and NI.

Last updated: 3 July 2026Last reviewed: 3 July 2026How we verify

Full answer

Most personal trainers in the UK work self-employed, either renting gym floor space or studio time, or training clients independently outdoors or in their homes, and are taxed on their trading profit -- income from client sessions minus allowable expenses such as gym rental fees, insurance, equipment, certifications and marketing. On £34,000 taxable profit for 2026/27: after the £12,570 Personal Allowance, £21,430 is taxable, entirely within the 20% basic rate band, giving £4,286 Income Tax. Class 4 National Insurance is charged at 6% on profits between the £12,570 Lower Profits Limit and the £50,270 Upper Profits Limit, so 6% of £21,430 is £1,285.80. Class 2 National Insurance was abolished for most self-employed people from April 2024. Total deductions of £5,571.80 leave £28,428.20 after tax and National Insurance. Personal trainers can claim allowable expenses for professional indemnity and public liability insurance, ongoing CPD courses and specialist certifications required to maintain their qualification, and a proportion of gym membership or facility hire costs directly used for delivering paid sessions -- but not general personal fitness or gym use unrelated to client work. Many personal trainers also earn income from online coaching programmes or content sales, which is added to their overall self-employed trading profit and taxed in exactly the same way as in-person session income.