United Kingdom Tax Calculator (2026)
Income tax rates and take-home pay for United Kingdom
Using London for state/regional taxes. Region selection coming soon.
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)
National Insurance (Class 1 Employee)
| Bracket | Income Range | Rate |
|---|---|---|
| Lower Earnings Limit / Primary Threshold | £0 - £12,570 | 0.0% |
| Main Rate | £12,570 - £50,270 | 8.0% |
| Upper 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
- · 2025/26 tax year rates for England, Wales, and Northern Ireland used for national income tax.
- · London selected as representative region; however, no regional income tax applies (rest of UK rates).
- · Personal allowance tapers by £1 for every £2 of income exceeding £100,000.
- · National Insurance Class 1 (Employee) rates applied for standard employees.
- · Council tax is excluded as it is property-based rather than income-based.
- · Self-employed contributions (Class 2 and Class 4 NICs) are excluded per the worker profile.
Frequently asked questions
How much of my salary will I actually take home in the UK?
Your take-home pay depends on your gross salary and involves both income tax and National Insurance contributions. The UK has a personal allowance of GBP 12,570 that you don't pay tax on, but once you earn above that, you'll pay 20% income tax up to GBP 37,700, then 40% on earnings between GBP 37,700 and GBP 112,570. You'll also pay National Insurance at 8% on earnings between GBP 12,570 and GBP 50,270, then 2% above that threshold.
Why is my personal allowance reducing as I earn more?
If your income exceeds GBP 100,000, your personal allowance tapers down by GBP 1 for every GBP 2 you earn above that threshold. This means high earners gradually lose the benefit of their personal allowance, effectively facing a higher marginal tax rate in that income band. By the time you reach GBP 125,140, your personal allowance is completely eliminated.
Do I pay different taxes if I live in London versus other parts of the UK?
No, income tax and National Insurance rates are the same across England, Wales, and Northern Ireland for the 2025-26 tax year. While London is used as the default region on this calculator, there is no regional income tax in the UK, so your tax liability is determined by your gross income rather than where you live within the country.
What's the difference between income tax brackets in the UK?
The UK has three income tax brackets: the Basic Rate of 20% applies to your first GBP 37,700 of taxable income, the Higher Rate of 40% applies between GBP 37,700 and GBP 112,570, and the Additional Rate of 45% applies to anything above GBP 112,570. These brackets are progressive, meaning you only pay the higher rate on income that falls within that bracket, not on your entire salary.
Is National Insurance the same as income tax in the UK?
No, National Insurance is a separate contribution from income tax, though both are deducted from your salary. As an employee, you pay Class 1 National Insurance at 8% on earnings between GBP 12,570 and GBP 50,270, then 2% on earnings above GBP 50,270. Unlike income tax, National Insurance is not deductible for income tax purposes, so it's an additional cost on top of your income tax bill.
Compare United Kingdom with other countries
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