# Referral Income Tax Thresholds

> The Referral Income Tax Thresholds carries 7 published figures read from 3 sources' own pages, from 3.65 to 12,570 GBP, read 31 October 2026.

AI Data Referral · https://aidatareferral.com/datasets/referral-income-tax-thresholds/ · computed 2026-10-31

**Range of the published figures:** 3.65 to 12,570 GBP (range 3.65 to 12,570 GBP; 6 published figures; 5 of 8 sources read publish one).

Across 8 sources read in full (31 October 2026), 5 publish a figure and 3 publish nothing.

## By rule

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| rule US self-employment tax rate | 15.3 % | 15.3 to 15.3 % | 1 |
| rule US additional Medicare tax | 0.9 % | 0.9 to 0.9 % | 1 |
| rule UK Personal Allowance | 12,570 GBP | 12,570 to 12,570 GBP | 1 |
| rule UK Class 4 NICs threshold | 12,570 GBP | 12,570 to 12,570 GBP | 1 |
| rule UK Class 2 weekly rate 2026-27 | 3.65 GBP | 3.65 to 3.65 GBP | 1 |
| rule US 1099-NEC reporting threshold from 2026 | 2,000 USD | 2,000 to 2,000 USD | 1 |
| rule UK trading allowance | 1,000 GBP | 1,000 to 1,000 GBP | 1 |
| rule UK Self Assessment trigger (gross trading income) | 1,000 GBP | 1,000 to 1,000 GBP | 1 |
| rule UK Self Assessment trigger (trading income) | 1,000 GBP | 1,000 to 1,000 GBP | 1 |
| rule US social security wage base 2026 | 184,500 USD | 184,500 to 184,500 USD | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [IRS, self-employment tax](https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes) | 184,500 USD | US social security wage base 2026 | 2026-10-31 |
| [GOV.UK, income tax rates and personal allowances](https://www.gov.uk/income-tax-rates) | 12,570 GBP | UK Personal Allowance | 2026-10-31 |
| [GOV.UK, self-employed National Insurance rates](https://www.gov.uk/self-employed-national-insurance-rates) | 12,570 GBP | UK Class 4 NICs threshold | 2026-10-31 |
| [IRS, Instructions for Forms 1099-MISC and 1099-NEC](https://www.irs.gov/instructions/i1099mec) | 2,000 USD | US 1099-NEC reporting threshold from 2026 | 2026-10-31 |
| [GOV.UK, tax-free allowances on property and trading income](https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income) | 1,000 GBP | UK trading allowance | 2026-10-03 |
| [GOV.UK, tax-free allowances on property and trading income](https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income) | 1,000 GBP | UK Self Assessment trigger (gross trading income) | 2026-10-03 |
| [GOV.UK, tax-free allowances on property and trading income](https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income) | 1,000 GBP | UK trading allowance | 2026-10-03 |
| [GOV.UK, tax-free allowances on property and trading income](https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income) | 1,000 GBP | UK Self Assessment trigger (trading income) | 2026-10-03 |
| [IRS, self-employment tax](https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes) | 15.3 % | US self-employment tax rate | 2026-10-31 |
| [GOV.UK, self-employed National Insurance rates](https://www.gov.uk/self-employed-national-insurance-rates) | 3.65 GBP | UK Class 2 weekly rate 2026-27 | 2026-10-31 |
| [IRS, self-employment tax](https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes) | 0.9 % | US additional Medicare tax | 2026-10-31 |

## The sentence each figure was read from (11)

- [IRS, self-employment tax](https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes), read 2026-10-31: "The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance). For 2026, the first $184,500 of your combined wages, tips, and net earnings is subject to any combination of the social security part of self-employment tax, social security tax, or railroad retirement (tier 1) tax."
- [GOV.UK, income tax rates and personal allowances](https://www.gov.uk/income-tax-rates), read 2026-10-31: "The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on."
- [GOV.UK, self-employed National Insurance rates](https://www.gov.uk/self-employed-national-insurance-rates), read 2026-10-31: "If your profits are more than £12,570 a year, you must pay Class 4 contributions."
- [IRS, Instructions for Forms 1099-MISC and 1099-NEC](https://www.irs.gov/instructions/i1099mec), read 2026-10-31: "For tax years beginning after 2025, the minimum threshold amount for reporting certain payments required to be reported on certain information returns and/or perform backup withholding on those payments increased to $2,000 and may be adjusted for inflation beginning in calendar year 2027."
- [GOV.UK, tax-free allowances on property and trading income](https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income), read 2026-10-03: "The trading allowance is a tax exemption of up to £1,000 a year for individuals with trading income from:"
- [GOV.UK, tax-free allowances on property and trading income](https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income), read 2026-10-03: "gross trading income over £1,000 — register for Self Assessment"
- [GOV.UK, tax-free allowances on property and trading income](https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income), read 2026-10-03: "You can get up to £1,000 each tax year in tax-free allowances for"
- [GOV.UK, tax-free allowances on property and trading income](https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income), read 2026-10-03: "If your annual gross trading income is £1,000 or less, from one or more trades you may not have to tell"
- [IRS, self-employment tax](https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes), read 2026-10-31: "The self-employment tax rate is 15.3%."
- [GOV.UK, self-employed National Insurance rates](https://www.gov.uk/self-employed-national-insurance-rates), read 2026-10-31: "The Class 2 rate for tax year 2026 to 2027 is £3.65 a week."
- [IRS, self-employment tax](https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes), read 2026-10-31: "You are liable for an additional 0.9% Medicare Tax if your wages, compensation, or self-employment income (together with that of your spouse if filing a joint return) exceed the threshold amount for your filing status:"

## Read in full, publishes no figure

- [IRS, About Form 1099-NEC](https://www.irs.gov/forms-pubs/about-form-1099-nec), read 2026-10-10: read in full and no accepted figure on the page
- [IRS, About Form W-8 BEN](https://www.irs.gov/forms-pubs/about-form-w-8-ben), read 2026-10-10: read in full and no accepted figure on the page
- [GOV.UK, check if you need to send a Self Assessment tax return](https://www.gov.uk/check-if-you-need-tax-return), read 2026-10-08: read in full and no accepted figure on the page

## Methodology

We read every named source's page ourselves, keep the exact sentence holding the figure, and record a fingerprint of the page as it stood on the read date. 5 of the 8 sources we could read publish a figure; 3 do not and are shown as not publishing; 1 were blocked or gone and are left out. Summary figures (median, low, high, quartiles) count each source once for every breakdown it prices, 6 figures in GBP. 78 candidate sentence(s) failed review, each with its reason kept. The fuller analysis planned for this dataset, beyond each source's own figure: one row per rule per jurisdiction and tax year: the US 1099-NEC/MISC reporting threshold (raised to $2,000 for payments in tax years after 2025), self-employment tax, the W-8BEN a non-US referrer is asked for; the UK trading allowance, the Self Assessment trigger, Class 4 NICs and the income-tax bands - so the site's earnings calculator shows the net of a referral bonus and when it becomes reportable

## Sources

- [IRS, Instructions for Forms 1099-MISC and 1099-NEC](https://www.irs.gov/instructions/i1099mec) (quoted under the publisher's own terms)
- [IRS, About Form 1099-NEC](https://www.irs.gov/forms-pubs/about-form-1099-nec) (quoted under the publisher's own terms)
- [IRS, About Form 1099-MISC](https://www.irs.gov/forms-pubs/about-form-1099-misc) (quoted under the publisher's own terms)
- [IRS, self-employment tax](https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes) (quoted under the publisher's own terms)
- [IRS, About Form W-8 BEN](https://www.irs.gov/forms-pubs/about-form-w-8-ben) (quoted under the publisher's own terms)
- [GOV.UK, tax-free allowances on property and trading income](https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income) (quoted under the publisher's own terms)
- [GOV.UK, check if you need to send a Self Assessment tax return](https://www.gov.uk/check-if-you-need-tax-return) (quoted under the publisher's own terms)
- [GOV.UK, self-employed National Insurance rates](https://www.gov.uk/self-employed-national-insurance-rates) (quoted under the publisher's own terms)
- [GOV.UK, income tax rates and personal allowances](https://www.gov.uk/income-tax-rates) (quoted under the publisher's own terms)

## Cite or embed

- The Referral Income Tax Thresholds carries 7 published figures read from 3 sources' own pages, from 3.65 to 12,570 GBP, read 31 October 2026.
- Across 8 sources read in full (31 October 2026), 5 publish a figure and 3 publish nothing.
- Referral Income Tax Thresholds, rule US self-employment tax rate: median 15.30 percent across 1 source, read 31 October 2026.
- Referral Income Tax Thresholds, rule US additional Medicare tax: median 0.90 percent across 1 source, read 31 October 2026.
- Referral Income Tax Thresholds, rule UK Personal Allowance: median 12,570 GBP across 1 source, read 31 October 2026.
- Referral Income Tax Thresholds, rule UK Class 4 NICs threshold: median 12,570 GBP across 1 source, read 31 October 2026.
- Referral Income Tax Thresholds, rule UK Class 2 weekly rate 2026-27: median 3.65 GBP across 1 source, read 31 October 2026.
- Referral Income Tax Thresholds, rule US 1099-NEC reporting threshold from 2026: median 2,000 USD across 1 source, read 31 October 2026.
- Referral Income Tax Thresholds, rule UK trading allowance: median 1,000 GBP across 1 source, read 31 October 2026.
- Referral Income Tax Thresholds, rule UK Self Assessment trigger (gross trading income): median 1,000 GBP across 1 source, read 31 October 2026.
- Referral Income Tax Thresholds, rule UK Self Assessment trigger (trading income): median 1,000 GBP across 1 source, read 31 October 2026.
- Referral Income Tax Thresholds, rule US social security wage base 2026: median 184,500 USD across 1 source, read 31 October 2026.

Cite as: "aidatareferral.com Referral Income Tax Thresholds", updated 2026-10-31, https://aidatareferral.com/datasets/referral-income-tax-thresholds/.

CSV: https://aidatareferral.com/datasets/referral-income-tax-thresholds.csv
JSON: https://aidatareferral.com/datasets/referral-income-tax-thresholds.json
Embed (plain HTML, static link back): see https://aidatareferral.com/datasets/referral-income-tax-thresholds/#median