Income Tax Calculator UK (2025/26)
Estimate your UK Income Tax with current HMRC bands, the £12,570 Personal Allowance, and pension contribution relief. Free, private, and in pounds.
How income tax works in United Kingdom
The UK taxes income on a progressive scale administered by HMRC. Most people pay nothing on the first £12,570 of income — the Personal Allowance — then 20% at the basic rate, 40% at the higher rate above £50,270, and 45% at the additional rate above £125,140. Because these thresholds have been frozen for several years while wages have risen, more earners drift into the higher bands each year — the quiet mechanism known as fiscal drag.
Two features catch people out. First, the Personal Allowance is withdrawn by £1 for every £2 earned over £100,000, which creates an effective 60% marginal rate between £100,000 and £125,140 — the so-called tax trap. Second, Income Tax is only part of the deduction on a payslip: National Insurance is charged separately, at around 8% above its own threshold. Pension contributions remain one of the cleanest ways to reduce taxable income, with an annual allowance of £60,000 for most earners.
This calculator applies the 2025/26 England, Wales and Northern Ireland bands, treats the Personal Allowance as a tax-free band, and applies pension contribution relief up to the £60,000 annual allowance. The allowance taper over £100,000, National Insurance, Scottish rates, and student loan repayments are out of scope.
United Kingdom tax brackets — 2025/26
| Taxable income (GBP) | Marginal rate |
|---|---|
| £0 – £12,570 | 0% |
| £12,570 – £50,270 | 20% |
| £50,270 – £125,140 | 40% |
| Above £125,140 | 45% |
Retirement contributions are deductible up to 100% of income, capped at £60,000 per year. Income Tax only — National Insurance is separate (~8% above the threshold). Scotland uses different bands. Personal Allowance reduces by £1 for every £2 earned over £100,000.
Worked examples
Salary-only estimates under the 2025/26 brackets, computed with the same formula as the calculator below (rebates and credits applied; no other income or deductions).
| Annual salary | Estimated tax | Effective rate | Take-home |
|---|---|---|---|
| £28,000 | £3,086 | 1102.1% | £24,914 |
| £55,000 | £9,432 | 1714.9% | £45,568 |
| £120,000 | £35,432 | 2952.7% | £84,568 |
Frequently asked questions
- How much can I earn in the UK before paying Income Tax?
- The Personal Allowance — £12,570 for the 2025/26 tax year — is income you pay no tax on at all. It has been frozen at that level for several years, so each pay rise pulls more of your income into the taxed bands. The calculator models the allowance as a 0% band, so the first £12,570 you enter is always tax-free.
- What is the 60% tax trap between £100,000 and £125,140?
- Above £100,000 the Personal Allowance is withdrawn at £1 for every £2 of extra income, so each additional pound is taxed at 40% and also strips away tax-free allowance — an effective marginal rate of 60% until the allowance is gone at £125,140. This calculator does not model the taper: it keeps the full allowance at every income, so it will understate tax in that range. Pension contributions that bring income back under £100,000 avoid the trap entirely.
- How do pension contributions reduce my tax?
- Contributions to a pension reduce your taxable income, with relief available up to the £60,000 annual allowance for most earners in 2025/26. For a higher-rate taxpayer, £10,000 contributed within the allowance saves £4,000 of Income Tax. The calculator applies the annual allowance cap automatically; the tapered allowance for very high earners is not modelled.
- Does this calculator include National Insurance or Scottish rates?
- No. It estimates Income Tax only, using the England, Wales and Northern Ireland bands — National Insurance (roughly another 8% above its threshold), Scottish bands, which differ at most income levels, and student loan repayments are all out of scope. For a payslip-level view of take-home pay, try the Salary & Paycheck calculator.