📈 16 Free UK Tax Calculators
Choose a calculator below to work out your tax, National Insurance, or other UK tax obligations for the 2025/26 tax year.
🕵️ Key Tax Rates at a Glance
The most important UK tax rates and thresholds for the 2025/26 tax year.
💲 Income Tax Bands 2025/26
England, Wales & Northern Ireland income tax rates and thresholds.
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
🏴 Scottish Income Tax Bands 2025/26
Scotland has its own six-band income tax structure for non-savings, non-dividend income.
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter Rate | £12,571 – £14,876 | 19% |
| Basic Rate | £14,877 – £26,561 | 20% |
| Intermediate Rate | £26,562 – £43,662 | 21% |
| Higher Rate | £43,663 – £75,000 | 42% |
| Advanced Rate | £75,001 – £125,140 | 45% |
| Top Rate | Over £125,140 | 48% |
🛡️ National Insurance Rates 2025/26
Employee and self-employed NI contribution rates and thresholds.
| Type | Threshold | Rate |
|---|---|---|
| Employee (Class 1) – Main | £12,570 – £50,270 | 8% |
| Employee (Class 1) – Upper | Above £50,270 | 2% |
| Employer (Class 1) | Above £5,000 | 15% |
| Self-Employed (Class 4) – Main | £12,570 – £50,270 | 6% |
| Self-Employed (Class 4) – Upper | Above £50,270 | 2% |
📅 Key Tax Dates 2025/26
Important deadlines you need to know for the current tax year.
New tax year starts. 2025/26 rates and thresholds take effect.
Second payment on account due for 2024/25 Self Assessment.
Deadline to register for Self Assessment if newly self-employed.
Self Assessment tax return deadline and balancing payment due for 2024/25.
🌟 Tax-Free Allowances 2025/26
Key tax-free allowances that can reduce your overall tax bill.
Tax-free income for most individuals. Reduced above £100,000.
Transfer to your spouse or civil partner to save up to £252.
Additional tax-free allowance for registered blind or severely sight-impaired.
Tax-free allowance for casual or miscellaneous trading income.
Tax-free dividend income before dividend tax rates apply.
Annual exempt amount for capital gains before CGT applies.
❓ Frequently Asked Questions
Quick answers to the most common UK tax questions for 2025/26.
For 2025/26 in England, Wales and Northern Ireland, the income tax bands are: Personal Allowance (0%) on income up to £12,570, Basic Rate (20%) on income from £12,571 to £50,270, Higher Rate (40%) on income from £50,271 to £125,140, and Additional Rate (45%) on income above £125,140.
The Personal Allowance for 2025/26 is £12,570. This is the amount of income you can earn before you start paying income tax. It is reduced by £1 for every £2 earned above £100,000, and is fully eliminated at £125,140.
Yes. Scotland has its own income tax rates with six bands: Starter Rate (19%), Basic Rate (20%), Intermediate Rate (21%), Higher Rate (42%), Advanced Rate (45%), and Top Rate (48%). These rates apply to non-savings, non-dividend income for Scottish taxpayers. National Insurance rates are the same across the whole UK.
For employees in 2025/26, you pay 8% National Insurance (Class 1) on earnings between £12,570 and £50,270 per year, and 2% on earnings above £50,270. Self-employed individuals pay Class 4 NI at 6% on profits between £12,570 and £50,270 and 2% above that threshold.
Student loan repayments are deducted from your salary once you earn above the repayment threshold. Plan 1 threshold is £24,990 (9% above), Plan 2 threshold is £28,470 (9% above), Plan 4 (Scotland) threshold is £31,395 (9% above), and Plan 5 threshold is £25,000 (9% above). Postgraduate Loan threshold is £21,000 (6% above).
Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your spouse or civil partner. You can claim if one partner earns less than £12,570 and the other is a basic rate taxpayer. This can reduce the higher-earning partner's tax by up to £252 per year.
Salary sacrifice is an arrangement where you agree to a lower salary in exchange for a non-cash benefit, such as increased pension contributions or a cycle-to-work scheme. Because your gross pay is reduced, you pay less income tax and National Insurance on the sacrificed amount, making it a tax-efficient way to receive benefits.
If you have two jobs, your Personal Allowance is usually applied to your main job (tax code 1257L). Your second job is typically taxed from the first pound at the basic rate (tax code BR). If your combined income exceeds £50,270, some of it may be taxed at the higher rate. You may need to contact HMRC to split your allowance between jobs.
On a £50,000 salary in 2025/26 with tax code 1257L, you would pay £7,486 in income tax and £2,996 in National Insurance, giving you a take-home pay of approximately £39,518 per year (£3,293 per month). Your effective tax rate would be about 20.96%. Use our income tax calculator for a personalised breakdown.
The 60% tax trap affects those earning between £100,000 and £125,140. In this range your Personal Allowance is reduced by £1 for every £2 earned above £100,000. This means you effectively pay 40% income tax plus lose 20% of your allowance, creating a marginal rate of 60%. Pension contributions or Gift Aid donations can reduce your adjusted net income below £100,000 to avoid this trap. See our pension tax relief calculator to model the savings.
🔗 Official Resources
Useful links to GOV.UK and HMRC for further information.
🏴 A Note for Scottish Taxpayers
If you live in Scotland, you pay Scottish income tax rates on your non-savings, non-dividend income. Your tax code will start with an "S" (e.g. S1257L). National Insurance, dividend tax and savings income are taxed at the same rates as the rest of the UK. Use our Scottish Income Tax Calculator for an accurate breakdown.