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2026/27 Tax Year
Tax Guide

How Much to Set Aside for Tax on £30k Profit

The exact percentage to set aside for tax on £30,000 of self-employed profit, plus where to keep the reserve and how payments on account change it.

Direct answer: On £30,000 of self-employed profit, set aside about 15.1% of every payment — roughly £378 a month — to cover the £4,532 Self Assessment bill.

Assumptions: England, Wales or Northern Ireland; 2026/27 rates; profit after allowable expenses; standard Personal Allowance; no pension or student loan unless stated.

The calculated reserve

ItemAmount
Annual profit£30,000
Income Tax£3,486
Class 4 NI£1,046
Total Self Assessment bill£4,532
Monthly set-aside£378 (15.1% of income)

Why a fixed percentage beats a fixed amount

Sole-trader income is lumpy, so the reserve should scale with it. Skimming the same percentage of every payment — into a separate account on the day money arrives — funds the bill in proportion through quiet and busy months alike. The calculated percentage above covers Income Tax and Class 4 National Insurance at this profit level; a fixed monthly amount only works if income never moves.

Where to keep the tax reserve

Any easy-access savings account works; the important property is separation from spending money, because a balance sitting in the current account gets absorbed. Many business accounts offer pots that automate the transfer every time a payment lands. The reserve is your money until January, so let it earn interest somewhere sensible rather than under the mattress of your current account.

Why your result may differ

The balancing payment is due by 31 January, and once the bill exceeds the payments-on-account threshold an advance towards the following year is due the same day. A reserve funded at the right percentage absorbs both without borrowing. If you also have PAYE income, a student loan or pension contributions, run the self-employed calculator for a personal figure — Scottish taxpayers should use the Scottish setting, because the Income Tax line changes.

Run the numbers for your own situation

Official references: Figures use the 2026/27 Income Tax rates, employee National Insurance rates and self-employed National Insurance rates. Figures are estimates; payslip timing and individual circumstances can change the result.

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