UK Income Tax Calculator 2025-26
Calculate your exact take-home pay after Income Tax and National Insurance. Updated for the 2025-26 tax year (6 April 2025 – 5 April 2026).
UK Income Tax Rates 2025-26
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Scotland Income Tax Rates 2025-26
| Band | Taxable Income | Rate |
|---|---|---|
| Starter rate | £12,571 to £15,397 | 19% |
| Basic rate | £15,398 to £27,491 | 20% |
| Intermediate rate | £27,492 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
National Insurance 2025-26
Employer NI changed in April 2025: the rate rose from 13.8% to 15%, and the Secondary Threshold fell from £9,100 to £5,000.
| Who pays | Earnings | Rate |
|---|---|---|
| Employee | £12,570 to £50,270 | 8% |
| Employee | Above £50,270 | 2% |
| Employer | Above £5,000 | 15% |
Frequently Asked Questions
What is the income tax rate in the UK for 2025-26?
You pay 0% up to £12,570 (Personal Allowance), 20% basic rate on £12,571–£50,270, 40% higher rate on £50,271–£125,140, and 45% additional rate above £125,140.
Is Scotland income tax different?
Yes. Scotland has 6 tax bands. The key divergence: from £43,663, Scottish taxpayers pay 42% (vs 40% in England), and from £75,001, they pay 45% Advanced rate (vs 40% still in England). The Top rate is 48% vs 45%.
Does the Personal Allowance change at high incomes?
Yes. Above £100,000, your Personal Allowance reduces by £1 for every £2 you earn. It reaches zero at £125,140, creating an effective 60% marginal tax rate in that zone. Pension contributions are one of the most effective ways to reduce income in this band.