Income Tax Calculator UK
Calculate your UK income tax using the official HMRC tax bands for the 2025/26 tax year. See your bracket-by-bracket breakdown, National Insurance contributions, effective tax rate, and monthly/weekly take home pay.
2025/26 tax year - Supports England, Wales, Northern Ireland & Scotland rates
UK Tax Estimator
Your total annual income before tax (salary, wages, etc.)
Scotland has different income tax rates. National Insurance is the same across the UK.
How to Use This Tax Calculator
Enter Your Income
Type your annual gross income before tax. This is the figure on your employment contract or your total earnings for the tax year.
Select Your Region
Choose England/Wales/NI or Scotland. Scotland has different income tax rates, though National Insurance is the same across the UK.
Review Your Breakdown
See your Income Tax and National Insurance calculated band by band, plus your monthly and weekly take home pay figures.
2025/26 UK Income Tax Bands
England, Wales & Northern Ireland
| Band | Income Range | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic | £12,571 - £50,270 | 20% |
| Higher | £50,271 - £125,140 | 40% |
| Additional | Over £125,140 | 45% |
Scotland
| Band | Income Range | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter | £12,571 - £14,876 | 19% |
| Basic | £14,877 - £26,561 | 20% |
| Intermediate | £26,562 - £43,662 | 21% |
| Higher | £43,663 - £75,000 | 42% |
| Advanced | £75,001 - £125,140 | 45% |
| Top | Over £125,140 | 48% |
National Insurance (Class 1 Employee) 2025/26
| Earnings Range | Rate |
|---|---|
| Below £12,570 | 0% |
| £12,570 to £50,270 | 8% |
| Above £50,270 | 2% |
National Insurance rates are the same across the whole of the UK, including Scotland.
How UK Income Tax Is Calculated
Take Home = Gross Income - Income Tax - National InsuranceThe UK uses a progressive tax system. Your income is not taxed at a single flat rate. Instead, each portion of your income is taxed at the rate for the band it falls into.
Income Tax = Sum of (Income in each band x Band rate)The calculation steps are:
- Determine your Personal Allowance - normally £12,570, but tapers if your income exceeds £100,000
- Calculate Income Tax - apply each band's rate to the portion of income within that band
- Calculate National Insurance - apply NI rates to your gross earnings using separate thresholds
- Subtract both - your take home pay is what remains after Income Tax and NI
Your marginal rate is the rate on your last pound of income. Your effective rate is your total deductions (Income Tax plus NI) divided by gross income, representing the average rate you actually pay.
Personal Allowance Taper
If income > £100,000: Allowance = £12,570 - ((Income - £100,000) / 2)This creates an effective 60% marginal rate between £100,000 and £125,140.
Frequently Asked Questions
What are the UK income tax bands for 2025/26?
For the 2025/26 tax year in England, Wales, and Northern Ireland, the income tax bands are: Personal Allowance of £12,570 (0%), Basic Rate from £12,571 to £50,270 (20%), Higher Rate from £50,271 to £125,140 (40%), and Additional Rate over £125,140 (45%). Scotland has its own rates including a 19% starter rate, 21% intermediate rate, 42% higher rate, 45% advanced rate, and 48% top rate.
How does the Personal Allowance taper work?
If your income exceeds £100,000, your Personal Allowance is reduced by £1 for every £2 of income above that threshold. This means your allowance is fully eliminated at £125,140. The effect is an effective marginal tax rate of 60% on income between £100,000 and £125,140, because you lose £1 of tax-free allowance for every £2 earned in that band.
What is the difference between Income Tax and National Insurance?
Income Tax and National Insurance (NI) are two separate deductions from your pay. Income Tax is based on your taxable income after the Personal Allowance and is calculated at progressive rates. National Insurance is calculated on your gross earnings using different thresholds: 0% below £12,570, 8% between £12,570 and £50,270, and 2% above £50,270. NI rates are the same across the whole of the UK, including Scotland.
Are Scottish income tax rates different from England?
Yes. Scotland sets its own income tax rates through the Scottish Parliament. For 2025/26, Scotland has more bands than the rest of the UK: a 19% starter rate, 20% basic rate, 21% intermediate rate, 42% higher rate, 45% advanced rate, and 48% top rate. The Personal Allowance and National Insurance rates remain the same across all UK nations.
Does this calculator include student loan repayments or pension contributions?
No, this calculator covers Income Tax and employee National Insurance only. It does not include student loan repayments (Plan 1, Plan 2, Plan 4, or Postgraduate), workplace pension contributions, salary sacrifice schemes, childcare vouchers, or other payroll deductions. Your actual take home pay may be lower if you have these additional deductions.
Important Disclaimer
This calculator provides estimates for the 2025/26 tax year based on HMRC rates. It does not account for student loan repayments, pension contributions, salary sacrifice, childcare vouchers, marriage allowance, blind person's allowance, or any other adjustments. Results are for illustrative purposes only. For official tax calculations, refer to HMRC or consult a qualified accountant.