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
What is the top income tax rate in United Kingdom?
The highest marginal income tax rate in United Kingdom is 0.5%. Your effective tax rate will be lower depending on your income level.
How many tax brackets does United Kingdom have?
United Kingdom has 3 income tax brackets. Income is taxed in brackets - you only pay the higher rate on income above each threshold, not on your entire income.
How is take-home pay calculated in United Kingdom?
Take-home pay in United Kingdom is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.
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