Buy-to-Let Tax Calculator 2025-26
Calculate exactly how much income tax you pay on rental income as a UK landlord. Select your rental income level and employment salary to see your net rental profit after tax.
How buy-to-let tax works in 2025-26
£6,000 rental income — tax by salary level
| Salary | Rental profit | Tax on rental | Net rental profit | Effective rate | |
|---|---|---|---|---|---|
| No salary | £5,100 | -£0 | £5,100 | 0.0% | Details → |
| £20,000 | £5,100 | -£1,020 | £4,080 | 20.0% | Details → |
| £30,000 | £5,100 | -£1,020 | £4,080 | 20.0% | Details → |
| £40,000 | £5,100 | -£1,020 | £4,080 | 20.0% | Details → |
| £50,000 | £5,100 | -£1,986 | £3,114 | 38.9% | Details → |
| £60,000 | £5,100 | -£2,040 | £3,060 | 40.0% | Details → |
| £80,000 | £5,100 | -£2,040 | £3,060 | 40.0% | Details → |
£9,000 rental income — tax by salary level
| Salary | Rental profit | Tax on rental | Net rental profit | Effective rate | |
|---|---|---|---|---|---|
| No salary | £7,650 | -£0 | £7,650 | 0.0% | Details → |
| £20,000 | £7,650 | -£1,530 | £6,120 | 20.0% | Details → |
| £30,000 | £7,650 | -£1,530 | £6,120 | 20.0% | Details → |
| £40,000 | £7,650 | -£1,530 | £6,120 | 20.0% | Details → |
| £50,000 | £7,650 | -£3,006 | £4,644 | 39.3% | Details → |
| £60,000 | £7,650 | -£3,060 | £4,590 | 40.0% | Details → |
| £80,000 | £7,650 | -£3,060 | £4,590 | 40.0% | Details → |
£12,000 rental income — tax by salary level
| Salary | Rental profit | Tax on rental | Net rental profit | Effective rate | |
|---|---|---|---|---|---|
| No salary | £10,200 | -£0 | £10,200 | 0.0% | Details → |
| £20,000 | £10,200 | -£2,040 | £8,160 | 20.0% | Details → |
| £30,000 | £10,200 | -£2,040 | £8,160 | 20.0% | Details → |
| £40,000 | £10,200 | -£2,040 | £8,160 | 20.0% | Details → |
| £50,000 | £10,200 | -£4,026 | £6,174 | 39.5% | Details → |
| £60,000 | £10,200 | -£4,080 | £6,120 | 40.0% | Details → |
| £80,000 | £10,200 | -£4,080 | £6,120 | 40.0% | Details → |
£15,000 rental income — tax by salary level
| Salary | Rental profit | Tax on rental | Net rental profit | Effective rate | |
|---|---|---|---|---|---|
| No salary | £12,750 | -£36 | £12,714 | 0.3% | Details → |
| £20,000 | £12,750 | -£2,550 | £10,200 | 20.0% | Details → |
| £30,000 | £12,750 | -£2,550 | £10,200 | 20.0% | Details → |
| £40,000 | £12,750 | -£3,046 | £9,704 | 23.9% | Details → |
| £50,000 | £12,750 | -£5,046 | £7,704 | 39.6% | Details → |
| £60,000 | £12,750 | -£5,100 | £7,650 | 40.0% | Details → |
| £80,000 | £12,750 | -£5,100 | £7,650 | 40.0% | Details → |
£18,000 rental income — tax by salary level
| Salary | Rental profit | Tax on rental | Net rental profit | Effective rate | |
|---|---|---|---|---|---|
| No salary | £15,300 | -£546 | £14,754 | 3.6% | Details → |
| £20,000 | £15,300 | -£3,060 | £12,240 | 20.0% | Details → |
| £30,000 | £15,300 | -£3,060 | £12,240 | 20.0% | Details → |
| £40,000 | £15,300 | -£4,066 | £11,234 | 26.6% | Details → |
| £50,000 | £15,300 | -£6,066 | £9,234 | 39.6% | Details → |
| £60,000 | £15,300 | -£6,120 | £9,180 | 40.0% | Details → |
| £80,000 | £15,300 | -£6,120 | £9,180 | 40.0% | Details → |
£20,000 rental income — tax by salary level
| Salary | Rental profit | Tax on rental | Net rental profit | Effective rate | |
|---|---|---|---|---|---|
| No salary | £17,000 | -£886 | £16,114 | 5.2% | Details → |
| £20,000 | £17,000 | -£3,400 | £13,600 | 20.0% | Details → |
| £30,000 | £17,000 | -£3,400 | £13,600 | 20.0% | Details → |
| £40,000 | £17,000 | -£4,746 | £12,254 | 27.9% | Details → |
| £50,000 | £17,000 | -£6,746 | £10,254 | 39.7% | Details → |
| £60,000 | £17,000 | -£6,800 | £10,200 | 40.0% | Details → |
| £80,000 | £17,000 | -£6,800 | £10,200 | 40.0% | Details → |
£24,000 rental income — tax by salary level
| Salary | Rental profit | Tax on rental | Net rental profit | Effective rate | |
|---|---|---|---|---|---|
| No salary | £20,400 | -£1,566 | £18,834 | 7.7% | Details → |
| £20,000 | £20,400 | -£4,080 | £16,320 | 20.0% | Details → |
| £30,000 | £20,400 | -£4,106 | £16,294 | 20.1% | Details → |
| £40,000 | £20,400 | -£6,106 | £14,294 | 29.9% | Details → |
| £50,000 | £20,400 | -£8,106 | £12,294 | 39.7% | Details → |
| £60,000 | £20,400 | -£8,160 | £12,240 | 40.0% | Details → |
| £80,000 | £20,400 | -£8,240 | £12,160 | 40.4% | Details → |
£30,000 rental income — tax by salary level
| Salary | Rental profit | Tax on rental | Net rental profit | Effective rate | |
|---|---|---|---|---|---|
| No salary | £25,500 | -£2,586 | £22,914 | 10.1% | Details → |
| £20,000 | £25,500 | -£5,100 | £20,400 | 20.0% | Details → |
| £30,000 | £25,500 | -£6,146 | £19,354 | 24.1% | Details → |
| £40,000 | £25,500 | -£8,146 | £17,354 | 31.9% | Details → |
| £50,000 | £25,500 | -£10,146 | £15,354 | 39.8% | Details → |
| £60,000 | £25,500 | -£10,200 | £15,300 | 40.0% | Details → |
| £80,000 | £25,500 | -£11,300 | £14,200 | 44.3% | Details → |
£36,000 rental income — tax by salary level
| Salary | Rental profit | Tax on rental | Net rental profit | Effective rate | |
|---|---|---|---|---|---|
| No salary | £30,600 | -£3,606 | £26,994 | 11.8% | Details → |
| £20,000 | £30,600 | -£6,186 | £24,414 | 20.2% | Details → |
| £30,000 | £30,600 | -£8,186 | £22,414 | 26.8% | Details → |
| £40,000 | £30,600 | -£10,186 | £20,414 | 33.3% | Details → |
| £50,000 | £30,600 | -£12,186 | £18,414 | 39.8% | Details → |
| £60,000 | £30,600 | -£12,240 | £18,360 | 40.0% | Details → |
| £80,000 | £30,600 | -£14,360 | £16,240 | 46.9% | Details → |
£48,000 rental income — tax by salary level
| Salary | Rental profit | Tax on rental | Net rental profit | Effective rate | |
|---|---|---|---|---|---|
| No salary | £40,800 | -£5,646 | £35,154 | 13.8% | Details → |
| £20,000 | £40,800 | -£10,266 | £30,534 | 25.2% | Details → |
| £30,000 | £40,800 | -£12,266 | £28,534 | 30.1% | Details → |
| £40,000 | £40,800 | -£14,266 | £26,534 | 35.0% | Details → |
| £50,000 | £40,800 | -£16,266 | £24,534 | 39.9% | Details → |
| £60,000 | £40,800 | -£16,480 | £24,320 | 40.4% | Details → |
| £80,000 | £40,800 | -£20,783 | £20,017 | 50.9% | Details → |
£60,000 rental income — tax by salary level
| Salary | Rental profit | Tax on rental | Net rental profit | Effective rate | |
|---|---|---|---|---|---|
| No salary | £51,000 | -£7,832 | £43,168 | 15.4% | Details → |
| £20,000 | £51,000 | -£14,346 | £36,654 | 28.1% | Details → |
| £30,000 | £51,000 | -£16,346 | £34,654 | 32.0% | Details → |
| £40,000 | £51,000 | -£18,346 | £32,654 | 36.0% | Details → |
| £50,000 | £51,000 | -£20,546 | £30,454 | 40.3% | Details → |
| £60,000 | £51,000 | -£22,600 | £28,400 | 44.3% | Details → |
| £80,000 | £51,000 | -£26,350 | £24,650 | 51.7% | Details → |
How is buy-to-let rental income taxed in 2025-26?
As a UK landlord, your rental profit (gross rent minus allowable expenses) is added to your total income and taxed at your marginal income tax rate. Basic rate taxpayers pay 20%, higher rate taxpayers pay 40%, and those with very high combined incomes may pay 45% Additional Rate. There is no National Insurance on rental income.
Since April 2020, mortgage interest is no longer deductible directly from rental profit. Instead, landlords receive a 20% tax credit on their mortgage interest payments. This change particularly affected higher-rate taxpayers: previously they saved 40p per £1 of interest; now they save only 20p.
All landlords with gross rental income above £2,500 per year (after expenses) must register for Self Assessment and file an annual tax return. Penalties apply for late registration and filing.
Frequently asked questions
How is rental income taxed in the UK?
Rental profit (income minus allowable expenses) is added to your other income and taxed at your marginal rate. Basic rate taxpayers pay 20%, higher rate 40%. Mortgage interest qualifies for a 20% tax credit. You must file Self Assessment if gross rental income exceeds £2,500 after expenses.
What expenses can I deduct from rental income?
Allowable expenses include letting agent fees, repairs and maintenance, landlord insurance, council tax (if paid by landlord), accountancy fees, and travel to the property. Capital improvements are not deductible but may reduce Capital Gains Tax when you sell.
Do I pay National Insurance on rental income?
No. Rental income is not subject to National Insurance. NI only applies to earned income from employment or self-employment. This is one reason buy-to-let can be more tax-efficient than additional employment income at higher income levels.