UK Income Tax Calculator (2025/26)

2025/26 UK Income Tax Rates & Bands

The UK uses progressive tax bands — only the income falling within each band is taxed at that band's rate. The figures below apply to England, Wales and Northern Ireland.

The Personal Allowance of £12,570 is reduced by £1 for every £2 of income above £100,000, so it is fully withdrawn at £125,140 — creating an effective 60% marginal rate in that range.

This is an estimate of income tax only for the rest of the UK and is not tax advice. Scotland has different bands. Other income types, reliefs and adjustments may change your actual tax — consult a tax adviser or HMRC.

Frequently Asked Questions

Which tax year does this use?

It uses the 2025/26 tax year (6 April 2025 to 5 April 2026) rates and thresholds for the rest of the UK — England, Wales and Northern Ireland. Scotland has different income tax bands and is not covered here.

What is the Personal Allowance?

The Personal Allowance is £12,570 of income you can earn tax-free. It is reduced by £1 for every £2 you earn over £100,000, and disappears completely once your income reaches £125,140.

Does this include National Insurance?

No. This estimates income tax only. National Insurance is a separate deduction — use the Take-Home Pay (Paycheck) calculator to see income tax and NI together.

What is the 60% tax trap?

Between £100,000 and £125,140 you lose £1 of Personal Allowance for every £2 earned. Combined with 40% tax, this gives an effective marginal rate of 60% on income in that band.

What is the difference between effective and marginal rate?

Your marginal rate is the rate on your top slice of income (20%, 40% or 45%). Your effective rate is total tax divided by total income, which is lower because the UK uses progressive bands.