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What is the Making Tax Digital threshold?
By the VoxaMTD team. Last verified 4 November 2026
The Making Tax Digital threshold is qualifying income over £50,000 from 6 April 2026, over £30,000 from 6 April 2027 and over £20,000 from 6 April 2028. Qualifying income is your self-employment and property income before expenses, not your profit.
Each date looks back at an earlier return. GOV.UK says £50,000 is tested on the 2024 to 2025 tax year, £30,000 on 2025 to 2026, and £20,000 on 2026 to 2027.
For a landlord, that means rent before costs. Rent of £34,000 with £12,000 of expenses counts as £34,000, so it is over the £30,000 threshold even though the profit is £22,000. If you are a sole trader and a landlord, you add the two incomes together. A share of partnership profit does not count.
HMRC reviews your Self Assessment return each year and writes to you if you are over the threshold. If you think you are over and have had no letter, GOV.UK tells you to check and sign up. Some people are exempt.
Our MTD checker works through this for your own figures. It is general information, not tax advice.
Read next
- What is Qualifying income? →
- MTD Qualifying Income: What Counts Towards £50,000 →
- MTD checker →
- MTD quarterly filing in VoxaMTD →
Sources
- GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax
- GOV.UK: Work out your qualifying income for Making Tax Digital for Income Tax