UK income tax calculator
Calculate UK income tax for the 2025/26 tax year from the official bands (£12,570 personal allowance with the £100,000 taper, 20% basic, 40% higher, 45% additional, optional Scottish bands) and Class 1 National Insurance (8% / 2%), with take-home pay, employer NI for reference, effective rate and marginal rate.
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Income inputs
All money is integer pence; National Insurance is calculated on an annualised basis (primary threshold £12,570, upper earnings limit £50,270).
Official bands for tax year 2025/26 (6 April 2025 – 5 April 2026)
Result
12,570.0047,430.0011,432.003,210.608,250.0014,642.6045,357.4024.40%42.00%Income tax bands
Official bands for tax year 2025/26 (6 April 2025 – 5 April 2026)
| Band | Rate | Amount in band | Tax in band |
|---|---|---|---|
| Basic rate | 20% | 37,700.00 | 7,540.00 |
| Higher rate | 40% | 9,730.00 | 3,892.00 |
National Insurance bands
All money is integer pence; National Insurance is calculated on an annualised basis (primary threshold £12,570, upper earnings limit £50,270).
| Band | Rate | Amount in band | Tax in band |
|---|---|---|---|
| £12,570 – £50,270 (main rate) | 8% | 37,700.00 | 3,016.00 |
| Above £50,270 (upper rate) | 2% | 9,730.00 | 194.60 |
Band table for the tax year (editable constants)
Official bands for tax year 2025/26 (6 April 2025 – 5 April 2026)
| Band | Taxable income | Rate |
|---|---|---|
| Basic rate | Up to 37,700.00 | 20% |
| Higher rate | 37,700.01 – 125,140.00 | 40% |
| Additional rate | Over 125,140.00 | 45% |
2025/26
What this tool does
- Work out take-home pay in England: £60,000 means £11,432.00 of income tax and £3,210.60 of National Insurance, leaving £45,357.40.
- See the personal allowance trap above £100,000: every extra £1 of income costs £0.50 of allowance, pushing the marginal rate from 42% to 62%.
- Compare England with Scotland: the same £60,000 costs £13,213.80 in Scotland, about £1,782 more.
- Add a pension: a 5% salary sacrifice cuts income tax to £10,232.00 and NI to £3,150.60 on £60,000, and reduces employer NI as well.
Example
Input
Gross salary £60,000, tax region England / Wales / Northern Ireland, no pension deduction
Output
Personal allowance £12,570.00; taxable income £47,430.00; income tax £11,432.00; National Insurance £3,210.60; employer NI (reference) £8,250.00; total employee deductions £14,642.60; take-home pay £45,357.40; effective rate 24.40%; marginal rate 42%
Income tax = £37,700 × 20% + £9,730 × 40% = £11,432.00 and NI = £37,700 × 8% + £9,730 × 2% = £3,210.60. Every band and rate is the official 2025/26 figure.
Frequently asked questions
Why does the personal allowance shrink?
Once adjusted net income passes £100,000 the allowance falls by £1 for every £2 above it, reaching zero at £125,140 and wiping out the full £12,570. Effectively another 20% of tax applies between £100,000 and £125,140: £1 of income adds £1.50 to taxable income at 40%, which is 60%, plus 2% of National Insurance — a 62% marginal rate.
How different is Scotland?
Scotland has six bands in 2025/26 — starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45% and top 48% — while England, Wales and Northern Ireland have three: 20%, 40% and 45%. On £60,000 Scotland charges £13,213.80 against £11,432.00 in England, a difference of £1,781.80. National Insurance is UK-wide and unaffected by region.
How is National Insurance calculated?
Employee Class 1 on an annualised basis: 8% on earnings between £12,570 (£242 a week) and £50,270 (£967 a week), then 2% above that. So on £60,000 it is £37,700 × 8% + £9,730 × 2% = £3,210.60. In practice it is assessed per pay period, so the annual total can differ slightly from this figure.
Why show employer National Insurance?
Since 6 April 2025 employers pay 15% on earnings above £5,000 — £8,250 on a £60,000 salary. It never comes out of the employee’s pay, but it is part of the cost of employing someone and matters when negotiating a total package.
Are student loans, child benefit and marriage allowance included?
No. Student loan repayments (plans 1, 2, 4 and 5, plus postgraduate loans) are collected separately against their own thresholds, the High Income Child Benefit Charge starts at £60,000, and the marriage and blind person’s allowances are additional reliefs. They all change take-home pay and need separate calculation; this tool covers income tax and National Insurance only.
Keywords：uk income taxnational insurancescottish income taxpersonal allowancetake home pay英国所得税国民保险苏格兰税率个人免税额税后工资2025/26 税年