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 main income tax brackets: 20% on earnings up to £37,700 (basic rate), 40% on earnings from £37,700 to £112,570 (higher rate), and 45% on earnings above £112,570 (additional rate). You also get a personal allowance of £12,570 per year that is completely 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 social contribution separate from income tax that all UK employees must pay. You pay 8% on earnings between £12,570 and £50,270, then just 2% on anything above £50,270. Unlike income tax, National Insurance contributions are not deductible from your taxable income, meaning you pay them on your gross earnings.
Do I pay different tax rates depending on where in the UK I live?
This calculator uses the standard England, Wales, and Northern Ireland income tax rates. Scotland has its own different tax brackets and rates, so if you're moving to Scotland, you'll want to check Scottish-specific tax information as rates there differ from the rest of the UK.
What happens to my personal allowance if I earn over £100,000?
Your personal allowance starts to reduce once you earn more than £100,000, decreasing by £1 for every £2 of income above that threshold. This means if you earn £125,140 or more, your personal allowance is completely eliminated and you receive no tax-free amount.
Are dividends and savings income taxed the same way as employment income?
No, this calculator models standard employment income only. Dividends and savings income have their own preferential tax rates and allowances, so if you have income from these sources, you'll need to factor in different rules than what's shown here.
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