Tax Calculators UK 2025/26 | Income Tax, NI, VAT & HMRC Tools

Free UK tax calculators for 2025/26. Calculate income tax, National Insurance, VAT, capital gains, stamp duty, and more. Updated with latest HMRC rates and thresholds.

Tax Calculators UK 2025/26

Free HMRC-compliant tax calculators for UK taxpayers. Calculate income tax, National Insurance, VAT, capital gains tax, stamp duty, and corporation tax with our up-to-date tools.

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Income Tax Calculator

Calculate your income tax and take-home pay for 2025/26. Includes Personal Allowance tapering for high earners.

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Tax Calculator

Comprehensive UK tax calculator covering income tax, NI, and net pay. Updated with April 2025 rates.

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National Insurance Calculator

Calculate employee and employer NI contributions for 2025/26. Includes new 15% employer rate.

Calculate NI

VAT Calculator

Add or remove VAT at 20% standard rate. Includes reduced rate (5%) and reverse VAT calculations.

Calculate VAT

Capital Gains Tax Calculator

Calculate CGT on property, shares, and other assets. Updated with £3,000 annual exemption for 2025/26.

Calculate CGT

Stamp Duty Calculator

Calculate SDLT for property purchases with April 2025 rates. Includes first-time buyer relief.

Calculate SDLT

Corporation Tax Calculator

Calculate corporation tax for limited companies. Includes marginal relief for profits £50k-£250k.

Calculate Corp Tax

Dividend Tax Calculator

Calculate tax on dividend income with the £500 allowance for 2025/26. Covers all tax bands.

Calculate Dividend Tax

Inheritance Tax Calculator

Estimate IHT liability on estates above £325,000. Includes residence nil-rate band calculations.

Calculate IHT

HMRC Tax Calculator

Calculate taxes using official HMRC methodology. Comprehensive tool for all UK taxpayers.

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Employer NI Calculator

Calculate employer National Insurance at the new 15% rate with £5,000 threshold for 2025/26.

Calculate Employer NI

Council Tax Calculator

Estimate council tax by band and local authority. Includes single person discount calculations.

Calculate Council Tax

Road Tax Calculator

Calculate Vehicle Excise Duty (VED) rates and car tax bands for 2025/26. Find out how much road tax you need to pay.

Calculate Road Tax

EIS Tax Relief Calculator

Calculate tax relief on Enterprise Investment Scheme investments. Includes income tax and CGT relief calculations.

Calculate EIS Relief

Overtime Tax Calculator

Calculate how much tax you'll pay on overtime earnings. See your actual take-home from extra hours worked.

Calculate Overtime Tax

Pension Tax Relief Calculator

Calculate tax relief on pension contributions at your marginal rate. Includes carry forward and annual allowance.

Calculate Pension Relief

R&D Tax Credits Calculator

Calculate Research and Development tax credits for SMEs and large companies. Estimate your potential claim value.

Calculate R&D Credits

Remove VAT Calculator

Quickly remove VAT from a gross amount. Calculate the net price and VAT portion at standard or reduced rates.

Remove VAT

Road Tax Calculator 2025

Calculate Vehicle Excise Duty for 2025/26 based on CO2 emissions, fuel type and vehicle registration date.

Calculate Road Tax 2025

Second Home Stamp Duty Calculator

Calculate the additional 5% SDLT surcharge on second homes and buy-to-let properties from April 2025.

Calculate Second Home SDLT

Tax-Free Childcare Calculator

Calculate your Tax-Free Childcare entitlement. See how much the government will contribute towards childcare costs.

Calculate Childcare

Tax Refund Calculator

Estimate your potential tax refund from HMRC. Check if you've overpaid income tax and calculate your rebate.

Calculate Refund

Vehicle Tax Calculator

Calculate vehicle tax (VED) based on emissions band, fuel type and first registration date for any vehicle.

Calculate Vehicle Tax

Working From Home Tax Relief Calculator

Calculate tax relief for working from home expenses. Includes flat rate and actual cost claim methods.

Calculate WFH Relief

SEIS Tax Relief Calculator

Calculate tax relief on Seed Enterprise Investment Scheme investments. Includes income tax and CGT relief.

Calculate SEIS Relief

Guides & Resources

UK Tax Year 2025/26 Guide

Complete guide to the 2025/26 UK tax year including key dates, deadlines, rate changes, and everything you need to know about the current tax year.

Read the Guide

Complete Guide to UK Taxes 2025/26

Understanding UK tax can be complex, with multiple taxes affecting individuals and businesses throughout their financial lives. From income tax and National Insurance deducted from wages to capital gains tax on investments and inheritance tax on estates, the UK tax system touches almost every aspect of personal and business finances. Our free tax calculators are designed specifically for UK taxpayers, using the latest HMRC rates, thresholds, and regulations for the 2025/26 tax year.

All calculators are updated immediately following Budget announcements and reflect the significant changes introduced in recent Budgets, including increased employer National Insurance, reduced CGT and dividend allowances, and frozen income tax thresholds that continue to affect taxpayers through fiscal drag.

HMRC Compliant: Our calculations follow official HMRC methodology. Results are identical to what you'd calculate using HMRC tools, with the benefit of instant results, clear explanations, and educational breakdowns showing exactly how your tax is calculated.

UK Income Tax Rates 2025/26

Income tax is the most significant tax for most UK workers. The rates for England, Wales, and Northern Ireland are set by the UK government, while Scotland sets its own rates with more granular bands. Understanding which band your income falls into is essential for tax planning.

BandTaxable IncomeTax Rate
Personal AllowanceUp to £12,5700%
Basic Rate£12,571 - £50,27020%
Higher Rate£50,271 - £125,14040%
Additional RateOver £125,14045%
Personal Allowance Tapering: For income above £100,000, the Personal Allowance reduces by £1 for every £2 of income. This means between £100,000 and £125,140, you effectively pay 60% marginal tax (40% + loss of allowance). The Personal Allowance is completely eliminated at £125,140.

Scottish Income Tax Rates 2025/26

Scotland sets its own income tax rates and bands, which differ from the rest of the UK. Scottish taxpayers have six bands compared to the rest of the UK's four, with different thresholds and rates. Your tax code will show 'S' if you're a Scottish taxpayer.

BandTaxable IncomeTax Rate
Personal AllowanceUp to £12,5700%
Starter Rate£12,571 - £15,39719%
Basic Rate£15,398 - £27,49120%
Intermediate Rate£27,492 - £43,66221%
Higher Rate£43,663 - £75,00042%
Advanced Rate£75,001 - £125,14045%
Top RateOver £125,14048%

National Insurance Contributions 2025/26

National Insurance is a social security contribution that funds state benefits including the State Pension, NHS, and unemployment benefits. Both employees and employers pay NI, though at different rates. The 2025/26 tax year saw significant changes to employer NI rates and thresholds.

Contribution TypeRateThreshold/Earnings Band
Employee Class 1 (Primary)8%£12,570 - £50,270
Employee Class 1 (Above UEL)2%Above £50,270
Employer Class 1 (Secondary)15%Above £5,000
Self-Employed Class 46%£12,570 - £50,270
Self-Employed Class 4 (Above)2%Above £50,270
Self-Employed Class 2AbolishedN/A
Employer NI Changes: From April 2025, employer NI increased from 13.8% to 15%, and the threshold dropped from £9,100 to £5,000 per year. The Employment Allowance increased to £10,500 to help small businesses offset this increase. Companies with NI bills under £10,500 effectively pay no employer NI.

Capital Gains Tax Rates 2025/26

Capital Gains Tax is payable when you sell or dispose of an asset that has increased in value. The annual exempt amount has been significantly reduced in recent years, meaning more people now need to pay CGT on their investments and property sales.

Asset TypeBasic Rate TaxpayerHigher/Additional Rate Taxpayer
Residential Property18%24%
Carried Interest18%28%
Other Assets (Shares, etc.)18%24%
Business Asset Disposal Relief10% (up to £1m lifetime limit)

Annual Exempt Amount: The CGT annual exempt amount for 2025/26 is just £3,000, reduced from £6,000 in 2024/25 and £12,300 in 2022/23. This means even modest gains may now be subject to tax, making careful record-keeping essential.

Dividend Tax Rates 2025/26

Dividends from shares are taxed at different rates to other income, and receive a separate tax-free allowance. The dividend allowance has been significantly reduced, increasing the tax burden on shareholders and company directors who pay themselves through dividends.

Tax BandDividend Tax RateEquivalent Income Tax Rate
Dividend Allowance0% (first £500)0%
Basic Rate8.75%20%
Higher Rate33.75%40%
Additional Rate39.35%45%

Value Added Tax (VAT)

VAT is a consumption tax charged on most goods and services. Businesses with taxable turnover above £90,000 must register for VAT and charge it on their sales. Understanding VAT rates and calculations is essential for both businesses and consumers.

VAT Rates

  • Standard Rate (20%): Most goods and services
  • Reduced Rate (5%): Home energy, child car seats, mobility aids
  • Zero Rate (0%): Food, children's clothes, books, public transport
  • Exempt: Insurance, education, health services

VAT Calculations

  • Add VAT: Net × 1.20 = Gross
  • Remove VAT: Gross ÷ 1.20 = Net
  • Extract VAT: Gross × 0.2 ÷ 1.2 = VAT amount
  • Registration Threshold: £90,000 turnover

Corporation Tax 2025/26

Limited companies pay corporation tax on their profits. The rate depends on the level of profit, with a marginal relief system for companies with profits between £50,000 and £250,000.

Profit LevelCorporation Tax RateEffective Rate with Marginal Relief
Up to £50,000 (Small Profits Rate)19%19%
£50,001 - £250,000Marginal Relief19% - 25% (tapered)
Over £250,000 (Main Rate)25%25%
Marginal Relief Calculation: Companies with profits between £50,000 and £250,000 receive marginal relief, calculated as: (Upper Limit - Profits) × Profits/Profits × 3/200. This creates an effective marginal rate of 26.5% on profits in this band, making it beneficial to reduce profits below £50,000 where possible through pension contributions or other legitimate means.

Inheritance Tax (IHT) 2025/26

Inheritance Tax is charged on estates above the nil-rate band when someone dies. Careful estate planning can significantly reduce or eliminate IHT liability.

Allowance/RateAmountNotes
Nil-Rate Band£325,000Frozen until 2028
Residence Nil-Rate Band£175,000When passing home to direct descendants
Transferable Nil-Rate BandUp to £325,000Unused allowance transfers to surviving spouse
Standard IHT Rate40%On estate above thresholds
Reduced Rate36%If 10%+ of estate left to charity

Married couples and civil partners can combine their allowances, potentially leaving up to £1,000,000 tax-free (£325,000 + £175,000 each). The residence nil-rate band tapers for estates over £2 million, reducing by £1 for every £2 over this threshold.

Key Tax Deadlines for 2025/26

Missing tax deadlines can result in penalties and interest charges. Here are the key dates to remember for the 2025/26 tax year:

DeadlineDateWhat's Due
Tax Year Start6 April 20252025/26 tax year begins
Register for Self-Assessment5 October 2026New self-employed must register by this date
Paper Tax Return31 October 2026Submit paper returns for 2025/26
Online Tax Return31 January 2027Submit online returns for 2025/26
Pay Tax Owed31 January 2027Balance of tax due for 2025/26
Second Payment on Account31 July 2027Second POA for 2026/27

Why Use Our Tax Calculators?

  • HMRC Compliant: All calculations use official HMRC rates, thresholds, and methodology
  • Always Updated: Rates updated within 24 hours of any Budget or policy changes
  • Free to Use: No registration required, no usage limits, completely free
  • Privacy First: All calculations performed locally in your browser - we don't store your data
  • Educational: Clear breakdowns show exactly how your tax is calculated step-by-step
  • Mobile Friendly: Works perfectly on phones, tablets, and desktop computers
  • Scottish Tax Support: Correctly calculates Scottish income tax rates for Scottish taxpayers
  • Multiple Tax Years: Compare calculations across different tax years for planning purposes

Frequently Asked Questions

What are the UK income tax rates for 2025/26?
UK income tax rates for 2025/26 are: 0% on the Personal Allowance (up to £12,570), 20% Basic Rate (£12,571-£50,270), 40% Higher Rate (£50,271-£125,140), and 45% Additional Rate (over £125,140). The Personal Allowance reduces by £1 for every £2 earned over £100,000, creating a 60% effective marginal rate, and is completely eliminated at £125,140.
What are the National Insurance rates for 2025/26?
Employee NI for 2025/26 is 8% on earnings between £12,570-£50,270, and 2% above £50,270. Employer NI is 15% on earnings above £5,000 (increased from 13.8% with lowered threshold). Self-employed pay 6% Class 4 on profits £12,570-£50,270, and 2% above. Class 2 NI has been abolished. The Employment Allowance is £10,500.
What is the Capital Gains Tax allowance for 2025/26?
The Capital Gains Tax annual exempt amount for 2025/26 is £3,000 (reduced from £6,000 in 2024/25 and £12,300 in 2022/23). CGT rates are: 18% basic rate and 24% higher rate for residential property; 18% basic rate and 24% higher rate for other assets like shares. Business Asset Disposal Relief remains at 10% with a £1m lifetime limit.
How is UK VAT calculated?
UK VAT is charged at 20% standard rate for most goods and services. To add VAT: multiply the net amount by 1.20. To remove VAT: divide the gross amount by 1.20. To find just the VAT portion: multiply the gross by 1/6 (or 0.1667). The reduced rate is 5% for home energy and child car seats, and zero rate applies to essentials like food and children's clothes. The VAT registration threshold is £90,000.
When does the UK tax year run?
The UK tax year runs from 6 April to 5 April the following year. So the 2025/26 tax year runs from 6 April 2025 to 5 April 2026. This unusual date originates from the calendar reform of 1752 when Britain switched from the Julian to Gregorian calendar. Corporation tax years, however, run from 1 April to 31 March. For a full breakdown of key dates, deadlines and changes, see our UK Tax Year 2025/26 Guide.
What is the dividend tax allowance for 2025/26?
The dividend tax allowance for 2025/26 is £500 (reduced from £1,000 in 2024/25 and £2,000 in 2022/23). Dividends above this allowance are taxed at: 8.75% for basic rate taxpayers, 33.75% for higher rate taxpayers, and 39.35% for additional rate taxpayers. Dividends received within ISAs and pensions remain completely tax-free.
What are the self-assessment tax deadlines?
For the 2025/26 tax year: register for self-assessment by 5 October 2026, submit paper returns by 31 October 2026, submit online returns and pay tax owed by 31 January 2027. Payments on account are due 31 January and 31 July if your previous year's bill exceeded £1,000 and less than 80% was collected at source. Late submission incurs a £100 penalty initially, rising over time.
What is the inheritance tax threshold for 2025/26?
The inheritance tax nil-rate band is £325,000, frozen until 2028. There's an additional residence nil-rate band of £175,000 when passing a home to direct descendants (children, grandchildren), giving a potential £500,000 threshold per person or £1 million for married couples. IHT is charged at 40% on estates above the threshold, reduced to 36% if 10% or more is left to charity.

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Calculate your vehicle tax (VED) based on emissions, vehicle type and registration date. Updated for 2025/26 rates.

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Work out if you're on emergency tax code and calculate potential refund amounts.

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UK Tax Guide 2024/25

Comprehensive guide to UK tax rates, allowances and key dates for the 2024/25 tax year.

Read Guide

UK Budget 2025 Tax Changes

Summary of tax changes from the UK Budget 2025, including income tax, NI and capital gains updates.

Read More about UK Budget 2025 Tax Changes

UK Tax Planning Guide

Practical tax planning strategies for individuals and businesses. Tips for reducing your tax bill legally.

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Stamp Duty for First Time Buyers

Guide to stamp duty relief for first-time buyers. Covers the nil-rate threshold and eligibility criteria.

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Understanding Your HMRC Tax Code

Your tax code tells your employer or pension provider how much Income Tax to deduct from your pay. The most common tax code for 2025/26 is 1257L, meaning you have a Personal Allowance of 12,570 pounds. Letters in your tax code indicate your situation: L means you are entitled to the standard Personal Allowance, M means you have received a transfer of 10% of your partner's Personal Allowance (Marriage Allowance), and K means you have deductions that exceed your allowance (e.g., company benefits). Scottish taxpayers have an S prefix, while Welsh taxpayers have a C prefix. If you believe your tax code is wrong, contact HMRC immediately as an incorrect code means you could be overpaying or underpaying tax throughout the year.

Additional Tax Questions

What is the Marriage Allowance and am I eligible?
The Marriage Allowance lets you transfer 1,257 pounds (10% of the Personal Allowance) to your spouse or civil partner, reducing their tax bill by up to 252 pounds per year. To be eligible, the lower earner must earn less than 12,570 pounds per year and the higher earner must be a basic rate taxpayer (earning less than 50,270 pounds). You can backdate your claim for up to four years, potentially receiving a lump sum of over 1,000 pounds. Apply directly through GOV.UK - it takes about five minutes and the transfer continues automatically each year until you cancel it.
How do I check if I have overpaid tax to HMRC?
You may have overpaid tax if you changed jobs during the tax year, had periods of unemployment, were placed on an emergency tax code, or had other income changes. HMRC automatically reviews PAYE records after each tax year ends and issues P800 tax calculation letters if they find an over or underpayment. You can also check your tax position through your Personal Tax Account on GOV.UK. If you are owed a refund, HMRC will either send a cheque or offer online repayment. Use our Emergency Tax Calculator to estimate potential refunds based on your circumstances.