UK Income Tax Calculator 2025/26

Calculate your PAYE income tax and National Insurance contributions for 2025/26. Includes Personal Allowance taper, all tax bands and take-home pay.

£
= £3,750 / month
Standard code = £12,570 allowance
Common salaries:
£0
Take-Home Pay (Annual)
£0
Income Tax
£0
National Insurance
0%
Effective Tax Rate

Income Tax Band Breakdown

Band Income in Band Rate Tax

Full Pay Summary

How to Use This UK Income Tax Calculator

Enter your annual gross salary — this is your salary before any tax or NI deductions. Enter your tax code (check your payslip or P60; most people are on 1257L). Results show your income tax, National Insurance and take-home pay, updated instantly.

This calculator covers England, Wales and Northern Ireland rates for the 2025/26 tax year (6 April 2025 to 5 April 2026).

The Formula

Personal Allowance = £12,570 (reduced by £1 per £2 above £100,000)
Taxable Income = Gross Salary − Personal Allowance
Income Tax = 20% × Basic Rate income + 40% × Higher Rate income + 45% × Additional Rate income
Employee NI = 8% × (earnings £12,570–£50,270) + 2% × (earnings above £50,270)
Take-Home = Gross − Income Tax − NI

Example

James, tax code 1257L, £55,000 salary in 2025/26:
Personal Allowance: £12,570
Taxable income: £55,000 − £12,570 = £42,430
Basic rate: £37,700 × 20% = £7,540
Higher rate: £4,730 × 40% = £1,892
Income Tax: £9,432
NI: £37,700 × 8% + £4,730 × 2% = £3,016 + £95 = £3,111
Take-home: £55,000 − £9,432 − £3,111 = £42,457/year (£3,538/month)
Extended

UK Tax Deep Dive

Marginal rate analysis, income band breakdown and monthly pay schedule

Visual split of your income across each UK tax band.

Your combined marginal rate (income tax + NI) at different income levels.

Income RangeIncome Tax RateNI RateCombined Marginal Rate

Monthly PAYE breakdown across the tax year.

MonthGrossIncome TaxNITake-Home

Frequently Asked Questions

What are the UK income tax bands for 2025/26?
For 2025/26: Personal Allowance is £12,570 (0% tax). Basic rate is 20% on income from £12,571 to £50,270. Higher rate is 40% on income from £50,271 to £125,140. Additional rate is 45% on income above £125,140. The Personal Allowance is reduced by £1 for every £2 earned above £100,000, completely disappearing at £125,140.
What is a tax code and how does 1257L work?
A tax code tells your employer how much tax-free income you get. Code 1257L is the most common — the number 1257 means a £12,570 Personal Allowance. The "L" suffix means you're entitled to the standard Personal Allowance. If your code is different (e.g. BR, D0, K codes), it affects how PAYE is calculated.
How does the Personal Allowance taper above £100,000?
Your Personal Allowance reduces by £1 for every £2 your income exceeds £100,000. At £125,140 it reaches zero. This creates an effective 60% marginal tax rate on income between £100,000 and £125,140 — 40% higher rate tax plus 20% lost allowance. This is sometimes called the £100k trap.
What is the difference between income tax and National Insurance?
Income tax funds general government spending. National Insurance (NI) contributes to your state pension, unemployment benefit and the NHS. NI is charged separately: employees pay 8% NI on earnings between £12,570 and £50,270, and 2% above £50,270. Both appear on your payslip as separate deductions.
Do Scottish residents pay different income tax rates?
Yes. Scotland has its own income tax rates set by the Scottish Parliament. Scotland has more bands: Starter rate 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45%, and Top rate 48% on income above £125,140. This calculator uses England, Wales and Northern Ireland rates.