UK Income Tax Calculator 2025/26
Calculate your income tax, National Insurance contributions, and take-home pay with current UK rates
Updated for Tax Year 2025/26
Income Tax & National Insurance Calculator
Calculate your tax liability and net income for the 2025/26 tax year
Tax Year & Location
Income Details
Choose your employment status
£
Gross annual income before tax
How often you're paid
years
Affects National Insurance rates
Deductions & Benefits
£
Annual pension contributions (reduces taxable income)
£
Annual Gift Aid eligible donations
Student loan repayment plan
Additional tax allowance for registered blind persons
Tax Summary
Gross Income
£35,000
Income Tax
£2,500
National Insurance
£2,220
Take-Home Pay
£30,280
Detailed Breakdown
Current Tax Rates & Bands
Income Tax Bands
National Insurance Bands
Pay Period Breakdown
UK Tax System Explained
Income Tax: Progressive tax on earnings above the personal allowance (£12,570 for 2025/26).
National Insurance: Contributions for state benefits including state pension, unemployment, and NHS.
Personal Allowance: Amount you can earn tax-free each year. Reduced by £1 for every £2 earned over £100,000.
Student Loans: Repayments are based on income above threshold amounts and vary by plan type.
UK Tax Information 2025/26
Key Allowances & Thresholds
- Personal Allowance: £12,570
- Higher Rate Threshold: £50,270
- Additional Rate: £125,140
- NI Primary Threshold: £12,570
- NI Upper Earnings Limit: £50,270
- Blind Person's Allowance: £3,070
Student Loan Thresholds 2025/26
- Plan 1: £22,015 (9% above threshold)
- Plan 2: £27,295 (9% above threshold)
- Plan 4 (Scotland): £27,660 (9% above threshold)
- Plan 5: £25,000 (9% above threshold)
- Postgraduate: £21,000 (6% above threshold)
Scotland Income Tax Rates
- Starter Rate: 19% (£12,571 - £14,876)
- Basic Rate: 20% (£14,877 - £26,561)
- Intermediate Rate: 21% (£26,562 - £43,662)
- Higher Rate: 42% (£43,663 - £75,000)
- Advanced Rate: 45% (£75,001 - £125,140)
- Top Rate: 48% (over £125,140)
Tax Planning Tips
- Maximise pension contributions for tax relief
- Use ISA allowances (£20,000 annually)
- Consider salary sacrifice schemes
- Gift Aid donations extend basic rate band
- Marriage allowance for eligible couples
- Timing of income and capital gains