Tax Calculator UK
Calculate your UK tax for the 2025/26 tax year. See your Income Tax, National Insurance, take home pay, and a full bracket-by-bracket breakdown using official HMRC rates.
2025/26 tax year — England, Wales, Northern Ireland & Scotland rates
Calculate Your UK Tax
Your annual income before tax
Enter your income as annual, monthly, or weekly — results always show all periods.
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 gross income before tax. You can enter it as an annual salary, monthly pay, or weekly wage using the pay frequency selector.
Select Your Region
Choose England/Wales/NI or Scotland. Scotland has different income tax rates, though National Insurance is the same across the UK.
View Your Results
See your Income Tax and National Insurance calculated band by band, plus your annual, monthly, and weekly take home pay figures.
2025/26 UK Tax Rates
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 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
How is UK tax calculated?
UK tax is calculated using a progressive system. Your income is split into bands, and each band is taxed at a different rate. You get a Personal Allowance of £12,570 tax-free, then pay 20% on the Basic Rate band (£12,571–£50,270), 40% on the Higher Rate band (£50,271–£125,140), and 45% on income above £125,140. National Insurance is calculated separately on top of income tax.
What is the Personal Allowance for 2025/26?
The Personal Allowance for the 2025/26 tax year is £12,570. This is the amount you can earn before paying any income tax. However, if your income exceeds £100,000, your Personal Allowance is reduced by £1 for every £2 above that threshold, reaching zero at £125,140.
What is the difference between Income Tax and National Insurance?
Income Tax and National Insurance (NI) are two separate deductions. 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: 0% below £12,570, 8% between £12,570 and £50,270, and 2% above £50,270. NI rates are the same across the whole UK, including Scotland.
Are Scottish tax rates different from England?
Yes. Scotland sets its own income tax rates through the Scottish Parliament. For 2025/26, Scotland has more bands: 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.
What is the effective tax rate?
Your effective tax rate is the total percentage of your income that goes to tax and National Insurance combined. It is calculated by dividing your total deductions (Income Tax plus NI) by your gross income. This gives you a more accurate picture of your overall tax burden than looking at the marginal rate alone.
Does this calculator include student loan repayments?
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.