How the calculator works
The calculator behind the main calculator and the Deliveroo, Uber Eats, Just Eat and Amazon Flex pages follows HMRC's published rates and rules for self-employed people. This page sets out every step, the figures it uses and where they come from. Rates last checked on 31 October 2026.
The steps
- Earnings. Everything the apps paid you in the tax year, including tips, boosts and incentives. Weekly or monthly figures are turned into a year (weekly × weeks worked; monthly × 12).
- Real costs. Fuel = delivery miles ÷ MPG × 4.54609 litres × price per litre (or miles ÷ miles per kWh × price for electric). Insurance, servicing and repairs are cut to the business share: delivery miles ÷ total miles.
- What you can claim for tax. We work out three options and use one: the mileage rate plus non-vehicle costs, actual costs (real costs above plus non-vehicle costs and any capital allowances), or the £1,000 trading allowance. The largest is used unless you say you're already using a method for your vehicle. Mileage allowance vs actual costs explains the choice with examples.
- Taxable profit. Earnings minus the amount claimed, rounded down to the pound. A loss shows as £0 with a warning.
- Income Tax. Tax on (job pay + profit) minus tax on job pay alone, so the profit is taxed at the rates it really falls into. The Personal Allowance drops by £1 for every £2 of income over £100,000. Tax is rounded down to the penny.
- National Insurance. Class 4 on profit only. Class 2 is shown as £0 (treated as paid at or above the Small Profits Threshold) unless you choose to pay it voluntarily below it.
- Tax pot. Total tax ÷ weeks worked, and ÷ 12 for a monthly figure.
- Payments on account. If the Self Assessment bill is £1,000 or more and less than 80% of your tax was taken through PAYE, we show the first-year January bill: this year's tax plus half of it again in advance.
- Take-home and hourly rate. Earnings minus real costs minus tax, divided by hours logged on.
Rates used
| 2025/26 | 2026/27 | |
|---|---|---|
| Personal Allowance | £12,570 | £12,570 |
| Basic rate 20% (England, Wales, NI) | up to £50,270 | up to £50,270 |
| Higher rate 40% | up to £125,140 | up to £125,140 |
| Additional rate 45% | over £125,140 | over £125,140 |
| Class 4 NI | 6% from £12,570, 2% over £50,270 | 6% from £12,570, 2% over £50,270 |
| Small Profits Threshold | £6,845 | £7,105 |
| Voluntary Class 2 | £3.50 a week | £3.65 a week |
| Car/van mileage, first 10,000 | 45p | 55p |
| Car/van mileage, after 10,000 | 25p | 25p |
| Motorbike mileage | 24p | 24p |
| Trading allowance | £1,000 | £1,000 |
Scottish Income Tax bands
| Band | 2025/26 (income up to) | 2026/27 (income up to) |
|---|---|---|
| Starter rate 19% | £15,397 | £16,537 |
| Basic rate 20% | £27,491 | £29,526 |
| Intermediate rate 21% | £43,662 | £43,662 |
| Higher rate 42% | £75,000 | £75,000 |
| Advanced rate 45% | £125,140 | £125,140 |
| Top rate 48% | no limit | no limit |
Test cases
These cases were worked out by hand and checked against independent calculators. The site won't build unless the calculator gives exactly these answers.
| Case (2026/27) | Expected tax + NI | Calculator |
|---|---|---|
| £30,000 earned, car on the mileage rate for 19,000 miles, no job | £2,516.80 | £2,516.80 ✓ |
| £22,000 profit plus a £20,000 job, England | £4,965.80 | £4,965.80 ✓ |
| £22,000 profit plus a £20,000 job, Scotland | £5,090.54 | £5,090.54 ✓ |
| £15,000 profit plus a £45,000 job (higher rate) | £5,091.80 | £5,091.80 ✓ |
| £20,000 profit plus a £90,000 job (Personal Allowance taper) | £10,445.80 | £10,445.80 ✓ |
Still being confirmed
- 55p was announced on 21 May 2026 with effect from 6 April 2026 and is to be legislated in the Taxation (Energy and Vehicles) Bill.
- Bicycles: GOV.UK lists cars, goods vehicles and motorcycles for simplified mileage, so the calculator uses actual costs for bikes.
- Whether travel from home to a depot or first pick-up counts as business miles depends on your circumstances.
Not included
Student loan repayments, pension contributions and tax relief, Gift Aid, Marriage Allowance, the High Income Child Benefit Charge, savings and dividend income, losses, VAT and the Class 4 annual maximum. If any of these apply to you, your bill will differ; an accountant or HMRC can help.
Sources
- gov.uk/income-tax-rates
- gov.uk/scottish-income-tax/2025-to-2026-tax-year
- gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions
- gov.uk/simpler-income-tax-simplified-expenses/vehicles
- gov.uk/guidance/tax-free-allowances-on-property-and-trading-income
- gov.uk/understand-self-assessment-bill/payments-on-account
- gov.uk/scottish-income-tax
- gov.uk/government/publications/increase-to-approved-mileage-allowance-payments-amaps-and-self-employed-simplified-mileage-rates/increasing-mileage-rates
Last checked 31 October 2026. This is an estimate, not tax advice or an HMRC calculation. Spotted a mistake? See about this site.