Welsh Income Tax Calculator 2025/26

Welsh income tax calculator 2025/26 — devolved Welsh rates of income tax (WRIT). C-prefix tax code, identical to English

Quick answer: Wales has had partial income tax devolution since 2019. Welsh basic/higher/additional rates are 10p devolved + 10p/30p/35p UK = effectively the same 20%/40%/45% as England in 2025/26. C-prefix tax code (e.g. C1257L).
Mustafa Bilgic
Reviewed by Mustafa Bilgic · UK Calculator Editor ·

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The Welsh Rates of Income Tax (WRIT) were introduced in April 2019. The Welsh Government can vary each rate independently, but to date it has chosen to keep them aligned with English/NI rates — so Welsh take-home matches the rest of the UK in 2025/26.

How welsh income tax calculator 2025/26 works in 2025/26

Under the Wales Act 2014, 10p of every 20p basic, 40p higher and 45p additional rate is devolved to the Senedd. The Welsh Government sets a "Welsh rate" each year — which it has consistently set at 10p, keeping total rates identical to England.

Welsh income tax 2025/26:

  • Personal Allowance £12,570 (UK-wide)
  • Welsh Basic Rate (WRIT 10p + UK 10p) = 20% on £12,571–£50,270
  • Welsh Higher Rate (WRIT 10p + UK 30p) = 40% on £50,271–£125,140
  • Welsh Additional Rate (WRIT 10p + UK 35p) = 45% on £125,141+

Tax codes for Welsh taxpayers carry a C prefix — e.g. C1257L for the standard allowance. Without it your employer would default to UK bands; in 2025/26 the result is the same, but Wales could diverge in future.

Welsh taxpayer status follows the same residence test as Scotland — main UK residence in Wales for the majority of the tax year.

Worked example: £25,000 Welsh employee

PA £12,570; £12,430 at 20% = £2,486 tax (10p Welsh + 10p UK). NI £994.40. Take-home £21,519.60.

Gross: £25,000 → Take-home: £21,519.60/year (£1,793.30/month)

Worked example: £60,000 Welsh higher rate

£37,700 at 20% + £9,730 at 40% = £11,432 tax. NI £3,210.60. Take-home £45,357.40.

Gross: £60,000 → Take-home: £45,357.40/year (£3,779.78/month)

Worked example: £130,000 Welsh additional rate

PA tapered to £0 (above £125,140). Tax £47,432 + NI £4,610.60. Take-home £77,957.40.

Gross: £130,000 → Take-home: £77,957.40/year (£6,496.45/month)

Frequently asked questions

What is the difference between Welsh and English income tax?
Currently none. The Welsh Government has kept the WRIT at 10p across all bands since 2019, so total rates match England (20/40/45%). The Senedd retains the legal power to change this.
Why does my tax code start with C?
C is for "Cymru" (Welsh for Wales). It tells your employer to apply Welsh rates of income tax. The tax-free amount and bands are identical in 2025/26, but separate accounting allows Wales to vary rates in future.
Who counts as a Welsh taxpayer?
HMRC tests residence by where you spent most of the tax year, or where your main home is located. Working in Wales but living in Bristol = English taxpayer; living in Cardiff but commuting to Bristol = Welsh taxpayer.
Does Welsh tax affect my pension contributions?
Tax relief at source still gives 20% top-up on workplace pensions. Higher/additional rate Welsh taxpayers reclaim the extra 20%/25% via self-assessment — same process as English residents.
Is Welsh National Insurance different?
No. NI is reserved at UK level — same 8% (PT–UEL) and 2% (above UEL) thresholds and rates regardless of where you live in the UK.
What if Wales raises the Welsh rate?
If Wales increases WRIT from 10p to 11p, basic rate becomes 21% (10p UK + 11p Welsh). Your employer's payroll software would automatically apply this via the C-prefix code on the next tax year.
How can I check my C tax code?
Log into your Personal Tax Account at gov.uk. Codes shown as C1257L confirm Welsh taxpayer status. If you've moved to/from Wales, update your address on the Personal Tax Account so HMRC can correct your code.

Official UK Sources

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

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