UK Income Tax Calculator 2025/26
Calculate your income tax, National Insurance, student loan repayments, and take-home pay.
Results are estimates for guidance only and do not constitute financial advice. Always consult a qualified professional for financial decisions.
How UK Income Tax Works
UK income tax is calculated in bands. You don't pay the higher rate on all your income — only on the portion that falls within each band. The personal allowance (£12,570 for 2025/26) is the amount you can earn tax-free. Above that, income is taxed at 20%, 40%, or 45% depending on how much you earn.
National Insurance contributions are separate from income tax and are calculated on earnings above the primary threshold. Student loan repayments are also deducted automatically if applicable.
How is income tax calculated in the UK?
Income tax is charged in bands: Personal Allowance (£0), Basic Rate (20%), Higher Rate (40%), and Additional Rate (45%). Each band applies only to income within its range.
What is the personal allowance for 2025/26?
£12,570. It reduces by £1 for every £2 earned above £100,000, disappearing entirely at £125,140.
Does this include Scottish income tax?
Yes. Toggle the Scottish taxpayer option to use Scottish bands (Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45%, Top 48%).
How is National Insurance calculated?
Class 1 NI for 2025/26: 8% on earnings between £12,570 and £50,270, then 2% above £50,270.
