UK Tax Bands 2025/26 Calculator

UK tax bands calculator 2025/26 — instant breakdown of income tax bands (20/40/45%), NI (8%/2%), Personal Allowance tape

Quick answer: UK tax bands 2025/26: Personal Allowance £12,570 → Basic 20% to £50,270 → Higher 40% to £125,140 → Additional 45% above. NI: 8% (£12,570–£50,270), 2% above. Scotland has 6 separate bands.
Mustafa Bilgic
Reviewed by Mustafa Bilgic · UK Calculator Editor ·

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Use this calculator to see exactly which tax bands your salary crosses and how much you pay in each — the precise breakdown HMRC uses for your PAYE deductions in 2025/26.

How uk tax bands 2025/26 calculator works in 2025/26

UK income tax bands 2025/26 (England, Wales, NI):

BandRangeRateMarginal w/NI
Personal Allowance£0 – £12,5700%0%
Basic£12,571 – £50,27020%28%
Higher£50,271 – £100,00040%42%
PA taper zone£100,001 – £125,14040% + lost PA62%
Additional£125,141+45%47%

The basic rate band has been £37,700 wide since April 2021 — frozen through April 2028. With wage inflation, fiscal drag has pushed approximately 4.5m more workers into higher rate tax since the freeze began.

Worked example: £15,000 — only basic rate

£12,570 PA tax-free; £2,430 at 20% = £486 income tax. NI £194.40. Take-home £14,319.60 (95.5%).

Gross: £15,000 → Take-home: £14,319.60/year (£1,193.30/month)

Worked example: £50,270 — at higher rate threshold

Maximum basic rate; pays £7,540 income tax + £3,016 NI. Take-home £39,714 (79.0%).

Gross: £50,270 → Take-home: £39,714.00/year (£3,309.50/month)

Worked example: £75,000 — straddles 40% band

£37,700 at 20% (£7,540) + £24,730 at 40% (£9,892) = £17,432 tax. NI £3,510.60. Take-home £54,057.40 (72.1%).

Gross: £75,000 → Take-home: £54,057.40/year (£4,504.78/month)

Frequently asked questions

What are UK tax bands?
Tax bands are slices of income each taxed at a different rate. UK 2025/26 has 4 effective income tax bands: 0% (PA), 20% (basic), 40% (higher), 45% (additional). Scotland has 6 bands.
Does my whole salary get taxed at one rate?
No — only the portion within each band. On £55,000, the first £12,570 is tax-free (0%), £12,571–£50,270 is at 20%, and £50,271–£55,000 is at 40%. Your average tax rate is much lower than the highest band you hit.
Have UK tax bands changed for 2025/26?
No. All bands and the personal allowance are frozen at 2024/25 levels — and stay frozen until April 2028 per Autumn Statement 2022. This is "fiscal drag" — bands fail to keep pace with inflation.
How does NI fit into the bands?
NI bands roughly match income tax bands but with different rates: 0% below £12,570, 8% from £12,570–£50,270, 2% above. So your true marginal rate at £55k is 42% (40% income tax + 2% NI).
Are Scottish tax bands different?
Yes — Scotland has 6 bands (19%, 20%, 21%, 42%, 45%, 48%) with different thresholds. Scottish higher rate kicks in at £43,663 (vs £50,270) and is 42% (vs 40%).
What is the additional rate band?
The 45% rate applies to taxable income above £125,140 (since April 2023, lowered from £150,000). Approximately 700,000 UK taxpayers fall into this band as of 2024.
What's the highest effective marginal rate I could pay?
62% in the £100k–£125,140 PA taper zone (40% tax + 20% effective from lost allowance + 2% NI). Add Child Benefit charge for parents and it can exceed 70%. Pension contributions are the only legal escape valve.

Official UK Sources

Last reviewed: May 2026 against HMRC 2025/26 rates.

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