United Kingdom Tax Calculator (2026)
Income tax rates and take-home pay for United Kingdom
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United Kingdom Income Tax Brackets (2025/26)
| Bracket | Income Range | Rate |
|---|---|---|
| Basic rate | £0 - £37,700 | 20.0% |
| Higher rate | £37,700 - £112,570 | 40.0% |
| Additional rate | £112,570+ | 45.0% |
Personal allowance: £12,570 (tapers above £100,000)
Class 1 National Insurance (employee)
| Bracket | Income Range | Rate |
|---|---|---|
| Below threshold | £0 - £12,570 | 0.0% |
| Main rate | £12,570 - £50,270 | 8.0% |
| Higher earnings rate | £50,270+ | 2.0% |
Key Facts
Tax Year
2025/26
Currency
GBP
Top Rate
45.0%
Brackets
3 brackets
Allowance
£12,570
Social Contributions
1 item
Assumptions
- · Model uses England/Wales/Northern Ireland income tax rates (not Scottish rates).
- · Assumes standard employment income; dividend and savings income preferential rates not modeled.
- · Employee national insurance contributions (Class 1) are not deductible from taxable income; taxed on gross earnings.
- · Personal allowance is reduced by £1 for every £2 of income above £100,000; reaches zero at £125,140.
- · Model represents a resident employee with no claims to remittance basis or other specialist regimes.
- · Employer NICs excluded as they are employer-only charges.
- · Marriage allowance, tax credits, and other non-employment-related reliefs not modeled in this basic framework.
Frequently asked questions
How much income tax will I pay in the UK?
The UK uses a progressive tax system with three income tax brackets. You pay 20% on income up to £37,700 (basic rate), 40% on income between £37,700 and £112,570 (higher rate), and 45% on income above £112,570 (additional rate). Everyone gets a personal allowance of £12,570 that is tax-free, though this allowance reduces by £1 for every £2 earned above £100,000.
What is National Insurance and do I have to pay it?
National Insurance is a separate contribution from income tax that funds the UK's welfare system. As an employee, you pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270, then 2% on anything above £50,270. Unlike income tax, National Insurance is calculated on your gross earnings and is not deductible from your taxable income.
What is my take-home pay after tax and National Insurance?
Your take-home pay depends on your gross salary and which tax brackets you fall into. For example, earning £50,000 would mean paying income tax at both the basic rate (20%) and higher rate (40%), plus National Insurance contributions, resulting in significant deductions. Use the calculator above to see your exact take-home amount based on your personal income.
Does the UK have regional or state income taxes?
The UK does not have state or regional income taxes, though Scotland has slightly different income tax rates than England, Wales, and Northern Ireland. This calculator uses the England/Wales/Northern Ireland rates, so if you're relocating to Scotland, your tax brackets may be different.
What happens to my personal allowance if I earn over £100,000?
Your personal allowance starts to reduce once you earn above £100,000, decreasing by £1 for every £2 of additional income. This means if you earn £125,140 or more, you lose your personal allowance entirely and pay tax on all income from the first pound above the basic rate threshold.
Are dividend and savings income taxed the same way?
This calculator models standard employment income only and does not include preferential rates for dividend or savings income, which are taxed differently in the UK. If you have income from investments or dividends, you may benefit from lower rates, so you should consult a tax advisor for a complete picture of your tax liability.
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