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 of my salary is tax-free in the UK?
You get a personal allowance of £12,570 per year, which means you don't pay income tax on the first £12,570 of earnings. However, if you earn over £100,000, this allowance starts to reduce by £1 for every £2 above that threshold, and it disappears completely at £125,140.
What are the UK income tax brackets for 2025/26?
The UK has three income tax brackets. The basic rate is 20% on earnings from £0 to £37,700. The higher rate is 40% on earnings from £37,700 to £112,570. The additional rate is 45% on anything above £112,570. These rates apply in England, Wales, and Northern Ireland; Scotland has different rates.
Do I pay National Insurance contributions on top of income tax?
Yes, you pay Class 1 National Insurance (employee contributions) which is separate from income tax. You pay 8% on earnings between £12,570 and £50,270, then 2% on anything above £50,270. These contributions are not deductible from your taxable income, so they're paid on top of income tax.
What's my take-home pay if I earn £50,000 per year?
At £50,000, you'd pay income tax of 20% on the first £37,700 (£7,540) and 40% on the remaining £12,300 (£4,920), totaling £12,460 in income tax. You'd also pay 8% National Insurance on £50,000 minus the £12,570 threshold, which is £2,994. Your total deductions would be roughly £15,454, leaving you with approximately £34,546 take-home pay.
Does the UK have regional tax differences I should know about?
Yes, Scotland has its own separate income tax rates that differ from England, Wales, and Northern Ireland. This calculator shows the rates for England, Wales, and Northern Ireland; if you're considering working in Scotland, you'll want to check Scottish rates separately as they may be different.
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