UK Income Tax Calculator 2025-26
Calculate your income tax, National Insurance, and take-home pay for England, Wales, Northern Ireland, or Scotland.
Annual Take-Home Pay
£0
Monthly
£0
Weekly
£0
Personal Allowance Used
£0
Income Tax Breakdown
National Insurance
£0
Total Deductions
£0
How UK Income Tax Works in 2025-26
The UK income tax system uses a progressive structure where higher portions of your earnings are taxed at increasing rates. Everyone is entitled to a tax-free Personal Allowance of £12,570, meaning you only pay income tax on earnings above this threshold. However, this allowance tapers for those earning above £100,000, reducing by £1 for every £2 over that amount and disappearing entirely at £125,140.
England, Wales and Northern Ireland Rates
For taxpayers outside Scotland, the 2025-26 rates are straightforward: 20% Basic Rate on income from £12,571 to £50,270, 40% Higher Rate from £50,271 to £125,140, and 45% Additional Rate on anything above £125,140. These bands apply to non-savings, non-dividend income. The simplicity of three bands makes it relatively easy to estimate your tax liability.
Scottish Income Tax
Scotland sets its own income tax rates and thresholds through the Scottish Parliament. For 2025-26, there are six bands ranging from the 19% Starter Rate to the 48% Top Rate. While the Personal Allowance remains the same UK-wide, Scotland's additional bands mean higher earners generally pay more income tax than their counterparts elsewhere in the UK.
National Insurance
In addition to income tax, employees pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270, and 2% on earnings above that. NI rates are the same across all UK nations. Together, income tax and NI determine your actual take-home pay, which this calculator breaks down annually, monthly, and weekly.
Formula
Taxable Income = Gross Salary − Personal Allowance (£12,570)Income Tax = Σ (Income in each band × Band Rate)Employee NI = 8% on £12,570–£50,270 + 2% above £50,270
Where:
- Personal Allowance = £12,570 (tapers by £1 for every £2 over £100,000)
- Tax bands apply progressively (only income within each band is taxed at that rate)
- Take-home pay = Gross − Income Tax − National Insurance
Example Calculation
Scenario: £50,000 annual salary (England)
- Step 1: Taxable income = £50,000 − £12,570 = £37,430
- Step 2: Income tax = £37,430 × 20% = £7,486
- Step 3: NI = (£50,000 − £12,570) × 8% = £37,430 × 8% = £2,994.40
- Step 4: Total deductions = £7,486 + £2,994.40 = £10,480.40
- Result: Take-home pay ≈ £39,520/year (£3,293/month)
UK Income Tax Bands 2025-26
| Band | Taxable Income | England/Wales/NI | Scotland |
|---|---|---|---|
| Personal Allowance | Up to £12,570 | 0% | 0% |
| Starter | £12,571 – £14,876 | 20% (Basic) | 19% |
| Basic | £14,877 – £50,270 | 20% | 20% / 21% |
| Higher | £50,271 – £125,140 | 40% | 42% |
| Additional / Top | £125,141+ | 45% | 45% / 48% |
National Insurance (Employee Class 1)
| Earnings | NI Rate |
|---|---|
| £12,570 – £50,270 | 8% |
| Above £50,270 | 2% |
This calculator is for informational purposes only and does not constitute financial, tax, or legal advice. Always consult a qualified professional for decisions specific to your situation.