What is Income Tax?
The UK Income Tax Calculator estimates your income tax and National Insurance contributions based on HMRC (Her Majesty's Revenue and Customs) tax bands for the 2025/26 tax year.
The UK uses a progressive tax system with three main bands: Basic Rate (20%), Higher Rate (40%), and Additional Rate (45%). Everyone receives a tax-free Personal Allowance of £12,570, which tapers away for incomes above £100,000 and is fully eliminated at £125,140.
National Insurance (NI) is an additional payroll tax that funds the state pension and NHS. Employees pay 8% on earnings between £12,570 and £50,270, and 2% above that. NI is separate from income tax and is calculated weekly, not annually.
The UK tax year runs from April 6 to April 5. Most employees pay tax through PAYE (Pay As You Earn) — your employer deducts tax before paying you. Self-employed individuals file a Self Assessment tax return by January 31.
Key deductions available: pension contributions (reduces taxable income), Gift Aid donations (extends basic rate band), Marriage Allowance (transfer £1,260 to spouse), and Blind Person's Allowance (extra £2,870).
Note: Scotland has its own income tax rates (Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45%, Top 48%) which differ from the rest of the UK. This calculator uses England/Wales/NI rates.
Formula
UK Income Tax Bands 2025/26 (England/Wales/NI): Personal Allowance: £0 – £12,570 → 0% Basic Rate: £12,571 – £50,270 → 20% Higher Rate: £50,271 – £125,140 → 40% Additional Rate: Over £125,140 → 45% Personal Allowance taper: Reduced by £1 for every £2 earned above £100,000. National Insurance (Class 1, Employee): £242 – £967/week → 8% Above £967/week → 2% Worked Example — £45,000 salary, 5% pension: Pension: £2,250 Personal Allowance: £12,570 Taxable: £45,000 – £2,250 – £12,570 = £30,180 Tax: £30,180 × 20% = £6,036 NI: ~£2,669 Annual take-home: £45,000 – £6,036 – £2,669 – £2,250 = £34,045 Monthly take-home: £2,837 Tax at common salaries: - £30,000 → Tax £3,486, NI £1,685, Take-home £2,069/month - £50,000 → Tax £7,486, NI £3,285, Take-home £3,269/month - £80,000 → Tax £19,432, NI £3,885, Take-home £4,724/month - £100,000 → Tax £27,432, NI £4,285, Take-home £5,690/month
How to use this UK Income Tax Calculator?
1. Enter your Annual Salary (gross pay before any deductions).
2. Pension Contribution: Enter your workplace pension percentage. Auto-enrolment minimum is 5% (3% employer + 2% employee minimum). This reduces your taxable income.
3. Read Results: See your income tax, National Insurance, and monthly take-home pay.
Note: This calculator shows England/Wales/NI rates. Scottish taxpayers have different bands. Student loan repayments (Plan 1: 9% above £24,990, Plan 2: 9% above £27,295) are not included — subtract separately if applicable.