PAYE Tax Calculator UK 2025/26 | Check Your Tax Code & Deductions
Looking for a calculator? Use our PAYE Calculator to instantly calculate your pay-as-you-earn tax deductions, NI contributions and take-home pay for 2025/26.
Free PAYE Tax UK 2025/26 | Check Your Tax Code & Deductions calculator for the UK. Get instant, accurate results with our easy-to-use online tool. Updated...
Last updated: February 2026
UK PAYE Tax Calculator 2025/26
Calculate your exact PAYE deductions, check your tax code, and understand how much tax you should be paying
PAYE Tax Calculator
Your PAYE Breakdown
How PAYE Tax Works in the UK
PAYE (Pay As You Earn) is the system HMRC uses to collect Income Tax and National Insurance from employees. Instead of paying a lump sum at the end of the year, your employer deducts tax from each payslip based on your earnings and tax code.
2025/26 PAYE Tax Rates & Thresholds
| Tax Band | Income Range | Tax Rate | Monthly Threshold |
|---|---|---|---|
| Personal Allowance | £0 - £12,570 | 0% | £1,047.50 |
| Basic Rate | £12,571 - £50,270 | 20% | £3,139.58 |
| Higher Rate | £50,271 - £125,140 | 40% | £6,239.58 |
| Additional Rate | Over £125,140 | 45% | - |
Understanding UK Tax Codes
Your tax code tells your employer how much tax-free income you're entitled to. The standard code for 2025/26 is 1257L.
Standard Tax Code
The most common code. You get the full £12,570 Personal Allowance. The number 1257 means £12,570 (multiply by 10), L means standard allowance.
Emergency Tax Code
M1 = monthly, W1 = weekly. Each pay period calculated separately, not cumulatively. May result in overpaying tax. Contact HMRC to fix.
Basic Rate
All income taxed at 20% with no Personal Allowance. Often used for second jobs where your allowance is used by your main employer.
Higher Rate
All income taxed at 40%. Used for second jobs when you're already a higher rate taxpayer from your main job.
No Allowance
No tax-free allowance applied. All income is taxed. Often used temporarily when HMRC needs more information about your tax affairs.
Negative Allowance
You owe tax from previous years or have taxable benefits that exceed your allowance. The K number is added to your income before tax.
Tax Code Letters Explained
| Letter | Meaning | Common Use |
|---|---|---|
| L | Standard Personal Allowance | Most employees under 65 |
| M | Marriage Allowance recipient | Received 10% of partner's allowance |
| N | Marriage Allowance transferor | Transferred 10% to partner |
| T | Other calculations needed | High earners, complex situations |
| S | Scottish taxpayer | Lives in Scotland, different rates |
| C | Welsh taxpayer | Lives in Wales (same rates as England) |
Emergency Tax Codes: What You Need to Know
Emergency tax codes are temporary codes used when HMRC doesn't have enough information about you. They often result in paying too much tax.
Monthly Emergency
Each month calculated independently. Previous months' earnings ignored. Common when starting a new job.
Weekly Emergency
Each week calculated separately. Same as M1 but for weekly-paid employees.
Basic Rate Emergency
All income taxed at 20% with no allowance. Used when no P45 provided and form not completed.
No Allowance Emergency
No tax-free allowance, non-cumulative. You'll definitely overpay tax. Urgent HMRC contact needed.
How to Fix Emergency Tax
- Give your new employer your P45 from your previous job immediately
- If no P45, complete HMRC's 'Starter Checklist' form from your employer
- Check your Personal Tax Account at gov.uk to see and update your tax code
- Call HMRC on 0300 200 3300 if your code hasn't updated within 4-6 weeks
- Claim back overpaid tax using form P50 or through your Personal Tax Account
Quick PAYE Examples - 2025/26
Click any salary to see the full calculation in the calculator above:
PAYE vs Self-Assessment: Key Differences
| Feature | PAYE (Employees) | Self-Assessment |
|---|---|---|
| How Tax is Paid | Deducted from salary by employer | You calculate and pay directly to HMRC |
| When Tax is Paid | Each payday (weekly/monthly) | 31 January (+ 31 July for payments on account) |
| Who Calculates | Employer using your tax code | You (or your accountant) |
| Tax Return Required | Usually no | Yes, annually |
| Used By | Employees, pensioners | Self-employed, landlords, high earners |
Frequently Asked Questions
PAYE (Pay As You Earn) is the system HMRC uses to collect Income Tax and National Insurance from employees. Your employer deducts tax from your wages before you receive your pay, based on your tax code. In 2025/26, the tax-free Personal Allowance is £12,570, meaning you pay 20% on income between £12,571-£50,270, 40% on £50,271-£125,140, and 45% above that.
Common reasons for wrong tax codes: HMRC has outdated information about your income, you have benefits in kind (company car, health insurance) not accounted for, you have multiple jobs and allowances are split incorrectly, you owe tax from previous years, or there's simply an administrative error. Check your Personal Tax Account at gov.uk to see what information HMRC holds about you.
If you've overpaid tax, you can claim a refund by: updating your tax code through your Personal Tax Account (refund through payroll), calling HMRC on 0300 200 3300, or completing form P50 if you've stopped working. If you're still employed, HMRC will usually adjust your tax code to give you the refund through your wages.
When you leave a job, your employer gives you a P45 showing your earnings and tax paid. Give this to your new employer so they can use the correct tax code. Without a P45, you may be put on an emergency tax code and overpay tax until HMRC updates your records. If you're starting work for the first time, complete your employer's Starter Checklist.
Yes, National Insurance is deducted through PAYE alongside Income Tax. In 2025/26, employees pay 8% NI on earnings between £12,570 and £50,270, and 2% on earnings above £50,270. Your employer also pays 15% NI on your earnings above £5,000 (though this doesn't come from your wages).
Expert Reviewed — This calculator is reviewed by our team of financial experts and updated regularly with the latest UK tax rates and regulations. Last verified: February 2026.
Last updated: February 2026 | Verified with latest UK rates
Pro Tips for Accurate Results
- Double-check your input values before calculating
- Use the correct unit format (metric or imperial)
- For complex calculations, break them into smaller steps
- Bookmark this page for quick future access
Understanding Your Results
Our Paye Tax Calculator Guide provides:
- Instant calculations - Results appear immediately
- Accurate formulas - Based on official UK standards
- Clear explanations - Understand how results are derived
- 2025/26 updated - Using current rates and regulations
Common Questions
Is this calculator free?
Yes, all our calculators are 100% free to use with no registration required.
Are the results accurate?
Our calculators use verified formulas and are regularly updated for accuracy.
Can I use this on mobile?
Yes, all calculators are fully responsive and work on any device.
People Also Ask
Practical Example: Checking Your PAYE Tax Code Is Correct
The most common PAYE tax code for 2025/26 is 1257L, which gives you the standard Personal Allowance of 12,570 pounds. If your tax code is different, it may include adjustments for benefits in kind, underpaid tax from previous years, or additional allowances. For example, a code of 1185L suggests your allowance has been reduced by 820 pounds, perhaps to collect unpaid tax via your salary.
You can check your tax code through your Personal Tax Account on the GOV.UK website. If you believe your code is wrong, contact HMRC on 0300 200 3300 as errors can result in overpaying or underpaying tax for months. Emergency tax codes such as 1257L W1 or 1257L M1 mean HMRC is calculating your tax on a non-cumulative basis and you may receive a refund once the correct code is applied. Always keep your P60 end-of-year certificate and P45 from previous employers, as these documents are essential for resolving any tax code disputes.