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 from £37,700 to £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 you earn above £100,000.
What is National Insurance and do I have to pay it?
National Insurance (Class 1) is a social contribution that employees pay on top of income tax. You pay 8% on earnings between £12,570 and £50,270, then 2% on anything above £50,270. It's not deductible from your taxable income, so you pay it on your gross salary alongside income tax.
Is the calculator showing Scotland rates or England rates?
This calculator shows income tax and National Insurance rates for England, Wales, and Northern Ireland. Scotland has different income tax brackets and rates, so if you're relocating to Scotland you should check a Scotland-specific calculator.
What happens to my personal allowance if I earn over £100,000?
Your personal allowance starts reducing once your income exceeds £100,000. For every £2 you earn above that threshold, your allowance decreases by £1, until it completely disappears at £125,140. This means higher earners get less tax relief from the personal allowance.
Are there other taxes or deductions I should know about?
This calculator covers income tax and employee National Insurance contributions for standard employment income. It does not include employer National Insurance (paid by your employer), dividends or savings income (which have preferential rates), marriage allowance, or tax credits. If you have complex income sources, you may want to consult a tax professional.
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