Income Tax Calculator 2025-26

Calculate your UK income tax for the 2025/26 tax year. See your Personal Allowance, Basic Rate, Higher Rate and Additional Rate tax breakdown.

Last updated: April 2026 · Source: HMRC — Income Tax rates and Personal Allowances

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Disclaimer

This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.

How It Works

UK income tax is calculated on a progressive banding system. You are entitled to a tax-free Personal Allowance of £12,570 for the 2025/26 tax year. Income above that is taxed at increasing rates: 20% Basic Rate (£12,571–£50,270), 40% Higher Rate (£50,271–£125,140) and 45% Additional Rate (above £125,140).

If you earn more than £100,000, your Personal Allowance is reduced by £1 for every £2 above this threshold. This creates an effective marginal rate of 60% on income between £100,000 and £125,140. The allowance is completely eliminated at £125,140.

This calculator applies the exact banding structure used by HMRC. Enter your gross annual salary and it will show your tax breakdown by band, your effective tax rate and your take-home position. Scottish taxpayers should use the Scottish Income Tax Calculator instead, as Scotland has its own rates and bands.

Example: £45,000 annual salary

  1. Personal Allowance: £12,570 at 0% = £0 tax
  2. Basic Rate: £32,430 (£12,571 to £45,000) at 20% = £6,486
  3. Total income tax: £6,486
  4. Effective tax rate: 14.4%

Source: HMRC — Income Tax rates and Personal Allowances

Frequently Asked Questions

What is the Personal Allowance for 2025/26?
The Personal Allowance for the 2025/26 tax year is £12,570. This is the amount you can earn before paying income tax. It reduces by £1 for every £2 you earn above £100,000.
What are the UK income tax bands for 2025/26?
For 2025/26, the Basic Rate is 20% on income from £12,571 to £50,270. The Higher Rate is 40% on income from £50,271 to £125,140. The Additional Rate is 45% on income above £125,140.
How does the Personal Allowance taper work?
If you earn over £100,000, your Personal Allowance is reduced by £1 for every £2 above this threshold. This means your Personal Allowance is completely eliminated once you earn £125,140 or more.
Does this calculator work for Scottish taxpayers?
This calculator uses the standard UK income tax rates for England, Wales and Northern Ireland. Scottish taxpayers should use the Scottish Income Tax Calculator, which has different bands including Starter, Intermediate, Advanced and Top rates.