Income Tax Calculator 2026

Estimate your take-home pay after income tax and National Insurance contributions. Updated for 2025/26.

🕐 Updated June 2026  ·  HMRC verified rates

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Scotland has different income tax bands from the rest of the UK.

Enter your total salary before any deductions.

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How income tax is calculated in the UK

The UK uses a progressive tax system — you only pay a higher rate on the portion of income that falls within that band, not on your entire salary. For 2025/26, the personal allowance is £12,570. This means your first £12,570 of income is completely tax-free.

Income between £12,570 and £50,270 is taxed at the Basic Rate of 20%. Between £50,270 and £125,140, the Higher Rate of 40% applies. Any income above £125,140 is taxed at the Additional Rate of 45%.

On top of income tax, most employees also pay National Insurance (NI). For 2025/26 this is 8% on earnings between £12,570 and £50,270, and 2% on anything above that.

UK Income Tax Bands 2025/26 — England, Wales & N. Ireland

Band Income Range Rate
Personal AllowanceUp to £12,5700%
Basic Rate£12,571 – £50,27020%
Higher Rate£50,271 – £125,14040%
Additional RateOver £125,14045%

Frequently Asked Questions

Numra uses verified 2025/26 HMRC tax bands. Results are accurate estimates for most employees but don't cover every personal circumstance, tax credit or allowance. Always consult a qualified accountant for formal tax advice or for complex situations like multiple income sources.
The standard personal allowance for 2025/26 is £12,570 — meaning you pay no income tax on the first £12,570 of earnings. If your income is above £100,000, your allowance tapers by £1 for every £2 earned above that threshold, reaching zero at £125,140.
Yes. Scotland operates six income tax bands compared to three in the rest of the UK, with rates ranging from 19% (Starter Rate) to 48% (Top Rate) for 2025/26. Select 'Scotland' in the region dropdown to see Scottish-specific calculations.
Pension contributions (workplace salary sacrifice or personal pension) reduce your adjusted net income before tax is calculated. This lowers your taxable income, potentially moving you into a lower band or restoring your personal allowance if your income is between £100,000 and £125,140.
Your effective rate is your total income tax as a percentage of your gross income — what you actually pay overall. Your marginal rate is the tax rate on your last pound of earnings. Knowing both helps you understand the real cost of a pay rise or extra freelance income.
Employees pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270, then 2% on earnings above £50,270. NI is separate from income tax and is calculated per pay period. Our calculator includes NI automatically in your take-home figure.
Your effective rate is your total tax as a percentage of your gross income — what you actually pay overall. Your marginal rate is the tax rate on your next pound of income. For example, a £60,000 earner has a marginal rate of 40% but a much lower effective rate, because the first £50,270 is taxed at lower rates.
Pension contributions are deducted from your income before tax is calculated, so they reduce your taxable income. This gives you tax relief at your marginal rate and can even restore your personal allowance if your income is between £100,000 and £125,140. Enter your annual pension contribution in the calculator to see the effect.
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