UK Calculator

UK Income Tax Calculator 2025/26

Calculate income tax, National Insurance, and take-home pay

Income Details

2025/26
2024/25
England & Wales
Scotland
£
+ Show Advanced Options
£
£
£
Annual Income Tax
£5,486
£457
Monthly Tax
£105
Weekly Tax
£2,568
National Insurance
£32,946
Take-Home Pay
Gross Income £40,000
Personal Allowance £12,570
Taxable Income £27,430
Income Tax £5,486
National Insurance £2,568
Net Income £31,946
Effective Tax Rate: 17.3%
Total tax and NI as percentage of gross income
Marginal Tax Rate: 32%
Tax rate on next £1 of income

Tax Band Breakdown

Income Tax Bands

National Insurance Bands

Allowances Applied

Personal Allowance £12,570

Income Comparison

Per Hour (40h/week) £19.23 £15.36
Per Day (5 days/week) £154 £123
Per Week £769 £615
Per Month £3,333 £2,662
Important: This calculator provides estimates based on standard tax rates for the selected tax year. Your actual tax liability may vary depending on specific circumstances, benefits in kind, and other factors. Always consult HMRC or a qualified tax advisor for complex situations.

UK Tax Rates & Allowances 2025/26

Income Tax Rates (England & Wales)

Band Rate Taxable Income
Personal Allowance 0% £0 - £12,570
Basic Rate 20% £12,571 - £50,270
Higher Rate 40% £50,271 - £125,140
Additional Rate 45% Over £125,140

Scottish Income Tax Rates

Band Rate Taxable Income
Personal Allowance 0% £0 - £12,570
Starter Rate 19% £12,571 - £14,876
Basic Rate 20% £14,877 - £26,561
Intermediate Rate 21% £26,562 - £43,662
Higher Rate 42% £43,663 - £125,140
Top Rate 47% Over £125,140

National Insurance Rates

Class Rate Earnings Range
Class 1 (Employee) 12% £12,570 - £50,270
Class 1 (Employee) 2% Over £50,270
Class 1 (Employer) 13.8% Over £9,100

No National Insurance is payable on earnings below £12,570 per year.

Key Allowances & Reliefs

  • Personal Allowance: £12,570 (reduces by £1 for every £2 earned over £100,000)
  • Marriage Allowance: Transfer up to £1,260 of unused personal allowance to spouse
  • Blind Person's Allowance: Additional £2,870 if registered blind
  • Dividend Allowance: £1,000 tax-free dividend income
  • Personal Savings Allowance: £1,000 (basic rate) or £500 (higher rate) tax-free interest