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Tax in Northern Ireland

๐Ÿ“… Last updated: June 2026 ยท FreelanceRateCalculator.com ยท For guidance only โ€” always verify with HMRC or a qualified accountant.

Tax rates for self-employed people in Northern Ireland are the same as England and Wales, but here is what devolution means and how it could change.

Income Tax in Northern Ireland

Income tax in Northern Ireland is not devolved โ€” the Northern Ireland Assembly does not set income tax rates. Self-employed people in Northern Ireland pay the same income tax rates (20%, 40%, 45%) on the same bands as people in England and Wales. National Insurance rates are also identical across the UK for self-employed people.

This contrasts with Scotland, where the Scottish Parliament sets its own income tax rates through the Scottish Rate of Income Tax (SRIT) โ€” meaning Scottish taxpayers face different rates above the basic rate band.

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What Taxes Are Devolved in Northern Ireland?

Corporation tax devolution to Northern Ireland was agreed in legislation but implementation has been delayed repeatedly. Currently, Northern Ireland businesses pay the same 19โ€“25% corporation tax as the rest of the UK. Land and Buildings Transaction Tax is not applicable in Northern Ireland โ€” Stamp Duty Land Tax (SDLT) applies as it does in England. Air Passenger Duty and some business rates have devolved elements.

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Frequently Asked Questions

FAQ
Do Northern Ireland residents pay the same income tax?+
Yes. Income tax rates in Northern Ireland are set by Westminster and are identical to England and Wales: 20% basic, 40% higher, 45% additional. Northern Ireland is different from Scotland in this respect โ€” Scotland sets its own income tax rates.