Calculate UK income tax and National Insurance for 2025/26. Includes personal allowance, basic rate, higher rate, and additional rate bands.
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
This UK income tax calculator uses the 2025/26 tax year rates for England, Wales, and Northern Ireland. Scotland uses different income tax bands set by the Scottish Parliament.
The Personal Allowance of £12,570 means the first £12,570 of income is tax-free. Income between £12,571 and £50,270 is taxed at the Basic Rate of 20%. Income between £50,271 and £125,140 is taxed at the Higher Rate of 40%. Income above £125,140 is taxed at the Additional Rate of 45%.
Note that the Personal Allowance is reduced by £1 for every £2 earned above £100,000, becoming £0 at £125,140. This creates an effective 60% marginal rate for income between £100,000 and £125,140.
National Insurance (Class 1) is charged at 8% on earnings between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270), and at 2% above £50,270.