2025–26 Tax Year · Updated April 2025
UK Income Tax &
National Insurance Calculator
Type your salary. See what actually lands in your account — and exactly where the rest went.
Type your salary. See what actually lands in your account — and exactly where the rest went.
UK income tax uses a progressive banded system — you pay a different rate on each portion of your income, not one flat rate on all of it. Your tax-free Personal Allowance means the first £12,570 you earn each year is completely free of income tax.
The Personal Allowance for 2025–26 is £12,570 — unchanged since 2021–22 and frozen until 2028. This means the first £12,570 of your income is free of income tax. If your income exceeds £100,000, your Personal Allowance begins to reduce (tapering to zero at £125,140).
For England, Wales, and Northern Ireland in 2025–26: Basic rate 20% on income from £12,571 to £50,270. Higher rate 40% on income from £50,271 to £125,140. Additional rate 45% on income above £125,140. These bands have been frozen, which means more people are pulled into higher brackets each year as wages rise.
Employee Class 1 NI for 2025–26: 8% on earnings between the Primary Threshold (£12,570 per year) and the Upper Earnings Limit (£50,270 per year). 2% on earnings above £50,270. Employer NI (not deducted from your pay) is 13.8% on earnings above £9,100 per year — though from April 2025 the employer threshold decreased and the rate increased to 15%.
Yes. Scotland sets its own income tax rates and bands under the Scottish Rate of Income Tax (SRIT). For 2025–26, Scotland has six bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%), and Top (48%). The higher rate kicks in at £43,662 rather than England's £50,270, meaning many Scottish higher earners pay more tax than their English counterparts.
Workplace pension contributions (relief at source or salary sacrifice) reduce your taxable income. A £1,000 gross pension contribution costs a basic-rate taxpayer £800, a higher-rate taxpayer £600, and an additional-rate taxpayer £550. Pension contributions are particularly powerful for those earning between £100,000 and £125,140, where the effective marginal tax rate is 60% due to the Personal Allowance taper.