Free UK Income Tax Calculator🇬🇧 United Kingdom • 2025/26 Tax Year

Calculate your PAYE income tax, National Insurance contributions, and take-home pay for the 2025/26 tax year. Includes pension relief, student loan deductions, and Scottish tax bands.

Calculate Your Tax & Take-Home Pay

Income Tax
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National Insurance
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Total Deductions
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Take-Home Pay
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Tax Breakdown

BandRateTaxable AmountTax

Monthly & Weekly Breakdown

ItemAnnualMonthlyWeekly

UK Income Tax Bands 2025/26

England, Wales & Northern Ireland

BandTaxable IncomeRate
Personal AllowanceUp to £12,5700%
Basic Rate£12,571 – £50,27020%
Higher Rate£50,271 – £125,14040%
Additional RateOver £125,14045%

Scotland

BandTaxable IncomeRate
Personal AllowanceUp to £12,5700%
Starter Rate£12,571 – £15,39719%
Basic Rate£15,398 – £27,49120%
Intermediate Rate£26,562 – £43,66221%
Higher Rate£43,663 – £75,00042%
Advanced Rate£75,001 – £125,14045%
Top RateOver £125,14048%

National Insurance 2025/26

Earnings BandEmployee NI Rate
Below £12,570 (Primary Threshold)0%
£12,570 – £50,270 (Upper Earnings Limit)8%
Above £50,2702%

Note: Employer NI is 15% on earnings above £5,000 (increased from 13.8% in April 2025). This is separate from employee NI.

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Frequently Asked Questions

The personal allowance is £12,570. You pay no income tax on earnings below this amount. The allowance reduces by £1 for every £2 earned over £100,000, reaching £0 at £125,140.
On £50,000 in England/Wales: £0 on the first £12,570 (personal allowance), then 20% on £37,430 = £7,486 income tax. Plus NI of £2,996 (8% on £37,430 + 2% on a small amount). Your take-home is approximately £39,518.
Between £100,000 and £125,140, your personal allowance is tapered away (£1 lost for every £2 earned). This creates an effective 60% marginal tax rate (40% tax + 20% from lost allowance). Pension contributions can bring your income below £100,000 to recover the full allowance.
Yes. Salary sacrifice pension contributions reduce your gross salary before tax and NI are calculated, saving both. Relief at source pensions automatically reclaim basic rate (20%); higher/additional rate taxpayers claim the rest via self-assessment.
Plan 1 (pre-2012): 9% on earnings over £26,065. Plan 2 (post-2012): 9% on earnings over £28,470. Plan 2 has higher interest and a 30-year write-off. Plan 5 (from 2023) also has a £25,000 threshold and 40-year write-off.
Generally yes. Scotland has six bands (19%-48%) vs three in rUK (20%-45%). Higher earners in Scotland pay more — a £60,000 salary pays about £850 more in Scotland. However, some lower earners pay slightly less due to the 19% starter rate.