FC
FreelancerCalc

Take-Home Pay Calculator

Should you operate as a sole trader or set up a limited company? Enter your expected revenue and expenses to see exactly how much you'll take home under each structure — with a full tax breakdown.

Tax year 2026/27· Updated with current HMRC rates

Your details

Enter your expected annual figures. Results update instantly.

Total income before any deductions

£

Allowable costs (software, equipment, travel, etc.)

£

Sole Trader

£36,378

19.2% effective tax rate

£3,032/month · £700/week

Limited Company

£35,247

21.7% effective tax rate

£2,937/month · £678/week

A sole trader structure saves you £1,131/year (£94/month) and is simpler to run.

Where your revenue goes

Sole Trader

Take-home: £36,378 (73%)
Income tax: £6,486 (13%)
NICs: £2,136 (4%)
Expenses: £5,000 (10%)

Limited Company

Take-home: £35,247 (70%)
Corporation tax: £5,946 (12%)
Dividend tax: £2,671 (5%)
Employer NICs: £1,136 (2%)
Expenses: £5,000 (10%)

Sole Trader Breakdown

Better option
Annual revenue£50,000
Business expenses−£5,000
Taxable profit£45,000
Income tax−£6,486
Class 4 NICs(6% / 2%)−£1,946
Class 2 NICs(£3.65/week)−£190
Take-home pay£36,378

Limited Company Breakdown

Annual revenue£50,000
Business expenses−£5,000
Gross profit£45,000
Director salary(at personal allowance)−£12,570
Employer NICs(15% above £5,000)−£1,136
Corporation tax(19%)−£5,946
Dividends available£25,349
Dividend tax(10.75% / 35.75%)−£2,671
Take-home pay£35,247

Don't forget these costs

The comparison above shows raw tax differences. In practice, a limited company also means:

  • Accountant fees: £1,000-2,000/year for a ltd company vs £200-500 as sole trader
  • Companies House filing: Annual confirmation statement (£13/year) + annual accounts
  • Admin time: Payroll, VAT returns, board minutes, dividend vouchers
  • Professional indemnity insurance may cost more through a ltd company
  • • At your income level, the accountant fees alone could wipe out the tax saving of a limited company

Save your results

Email yourself a copy of these calculations to refer back to later.

How this works

  • Based on HMRC 2026/27 tax rates, NIC thresholds, and corporation tax rates.
  • Sole trader: income tax + Class 2 & 4 NICs on taxable profits.
  • Limited company: director salary of £12,570, remainder as dividends. No employment allowance (single-director company).
  • Corporation tax marginal relief applied for profits between £50,000-£250,000.
  • Does not account for: accountant fees, flat rate VAT scheme, R&D tax credits, or multiple shareholders.
  • Always consult a qualified accountant for advice specific to your situation.

Sole Trader vs Limited Company: Which is better?

One of the most common questions for UK freelancers is whether to operate as a sole trader or incorporate as a limited company. The answer depends primarily on your income level, but there are other factors to consider.

When sole trader makes sense

If your taxable profits are below around £30,000-35,000, the administrative overhead of a limited company (annual accounts, Corporation Tax returns, Companies House filings) usually outweighs the tax savings. Sole trader is simpler: you just file a Self Assessment tax return each year.

When a limited company saves money

With the 2026/27 dividend tax increases (basic rate now 10.75%), the crossover point has shifted upward. Below £50,000 profit, the tax saving from a limited company is minimal and often wiped out by higher accountant fees. Above £60,000-80,000, a limited company typically saves several thousand pounds per year.

Other factors to consider

  • Limited companies offer personal liability protection
  • Some clients (especially in contracting) require you to have a limited company
  • Accounting fees are higher for limited companies (typically £100-200/month vs £20-50)
  • IR35 rules may mean you're taxed as an employee regardless of structure
  • Limited companies can retain profits in the business for future use

This information is for guidance only. Tax rules change regularly and individual circumstances vary. Always consult a qualified accountant before making decisions about your business structure.