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MTD Qualifying Income Calculator

Check your gross income against the Making Tax Digital thresholds — and see the gotcha that catches most landlords: it’s turnover, not profit.

Total rent received, before expenses — your share if jointly owned.
Sole-trader turnover, before expenses. Leave at £0 if none.

Enter your gross figures above to see whether — and when — MTD applies.

Based on 2026/27 UK tax rules · GOV.UK source · This is an estimate, not personal tax advice — always check your own circumstances with HMRC or a qualified accountant.

Gross income, not profit — the £50k gotcha

The single biggest misconception about Making Tax Digital is that the threshold looks at your profit. It doesn’t. Qualifying income is gross turnover — the total rent you receive plus any self-employment income, before you take off mortgage interest, letting fees, repairs or any other expense.

That’s why a landlord with £67,000 of rent and a mortgage that leaves only £16,000 of actual profit is still mandated from April 2026 — they’re measured on the £67,000. Property and self-employment income are added together for the test; a salary or pension is not.

Want the personalised version — including your deadlines and what you’ll need to do? Try the MTD Readiness Checker, or read the full thresholds guide.

Common questions

Is the MTD threshold based on profit or turnover?
Turnover. Qualifying income is your gross income from property and self-employment added together, before any expenses are deducted. It is not your profit. So a landlord with £67,000 of rent but £16,000 of profit is measured on the £67,000.
What counts towards qualifying income?
Gross rental income plus gross self-employment income. A salary, pension, savings interest and dividends do not count towards the qualifying-income figure (though they are still taxable).
How is jointly-owned property treated?
The threshold is measured per person, on your share. If you own half a property, only half of its rent counts towards your qualifying income.
What are the MTD thresholds and dates?
Over £50,000 of qualifying income: from 6 April 2026. Over £30,000: from 6 April 2027. Over £20,000: from 6 April 2028. Below £20,000 there is no mandation date yet.

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