UK Income Tax Calculator
Full UK income tax and employee National Insurance for 2025/26: England/Wales/NI bands, Scottish bands, the personal-allowance taper and NI.
HMRC income tax and National Insurance rates, 2025/26 last updated · reference source
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Currency: Amounts are calculated in the currency you select; this site does not convert between currencies and does not use live exchange rates.
Dated static reference; no live data is fetched. Verify current source values and assumptions before relying on results.
What this tool does
A full UK salary tax calculation for 2025/26, not a basic-rate-only estimate. It applies the £12,570 personal allowance with the £100,000 taper, taxes the rest through the England/Wales/Northern Ireland bands (20% / 40% / 45%) or the six Scottish bands (19% / 20% / 21% / 42% / 45% / 48%) if you live in Scotland, and adds employee Class 1 National Insurance at 8% between the primary threshold and the upper earnings limit and 2% above it.
How to use the UK Income Tax Calculator
- Enter your gross annual salary or employment income.
- Choose the region / province and any options that apply to you.
- Read the income tax, social contributions and take-home pay; the breakdown shows each part separately.
- Change the salary to compare offers or pay rises on a like-for-like tax basis.
Formula
allowance = max(0, £12,570 − max(0, income − £100,000) ÷ 2); tax = bands(income − allowance); NI = 8% × (pay between £12,570 and £50,270) + 2% × pay above £50,270
- bands (England/Wales/NI)
- 20% to £37,700 of taxable income, 40% to £125,140, 45% above
- bands (Scotland)
- 19% to £2,827, 20% to £14,921, 21% to £31,092, 42% to £62,430, 45% to £112,570, 48% above (taxable income)
Worked example
A £50,000 salary in England: taxable income is £50,000 − £12,570 = £37,430, all inside the 20% band, so income tax is £7,486; National Insurance is 8% of £37,430 = £2,994.40; take-home is £39,519.60.
Inputs
- Gross annual salary£50000
- Where you live for taxEngland, Wales or Northern Ireland
- Pension contributions (% of salary, relief at source / net pay)0 %
Result
- Income tax$7,486.00
- Employee National Insurance$2,994.40
- Total deductions (tax + NI)$10,480.40
- Take-home pay$39,519.60
- Personal allowance$12,570.00
- Effective tax rate (tax + NI on gross)20.96%
UK income tax bands, 2025/26 (taxable income after the personal allowance)
| Band | England/Wales/NI | Scotland |
|---|---|---|
| Starter / basic | 20% to £37,700 | 19% to £2,827, then 20% to £14,921 |
| Intermediate (Scotland) | — | 21% to £31,092 |
| Higher | 40% to £125,140 | 42% to £62,430 |
| Advanced (Scotland) | — | 45% to £112,570 |
| Top / additional | 45% above £125,140 | 48% above £112,570 |
| Personal allowance | £12,570 (tapers from £100,000) | £12,570 (tapers from £100,000) |
| Employee NI | 8% from £12,570 to £50,270, then 2% | Same (UK-wide) |
Results explained
- Income tax
- Tax on income above the personal allowance / basic personal amount, through the published bands.
- Take-home pay
- Gross income minus income tax and the employee social contributions modelled on this page.
Frequently asked questions
In England, Wales or Northern Ireland for 2025/26: £7,486 of income tax plus £2,994.40 of employee National Insurance, leaving £39,519.60 before pension contributions or student loans.
For every £2 of income above £100,000 you lose £1 of personal allowance, so it reaches zero at £125,140. That creates an effective 60% income-tax band between £100,000 and £125,140 (plus 2% NI).
Scotland sets its own bands for earnings: six rates from 19% to 48%, with the 42% higher rate starting at £31,092 of taxable income — much lower than the rest of the UK — so higher earners in Scotland pay more, while incomes under about £30,300 pay slightly less.
For 2025/26 the main employee rate is 8% on earnings between the primary threshold (£12,570 a year, annualised) and the upper earnings limit (£50,270), and 2% above that. Nothing is due below the primary threshold.
Student-loan repayments are not modelled. A pension percentage can be entered; in this simplified model it reduces the income-tax base only — salary-sacrifice arrangements also reduce National Insurance in reality.