Estimate your income tax and National Insurance for the 2025/26 tax year. Covers England, Wales, Northern Ireland and Scotland.
| Band | Income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
⚠ Between £100,000–£125,140 the personal allowance tapers, creating an effective 60% marginal rate.
| Band | Income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 – £14,876 | 19% |
| Basic rate | £14,877 – £26,561 | 20% |
| Intermediate rate | £26,562 – £43,662 | 21% |
| Higher rate | £43,663 – £75,000 | 42% |
| Advanced rate | £75,001 – £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
| Earnings | Rate | Notes |
|---|---|---|
| Below £12,570 (Primary Threshold) | 0% | No NI payable |
| £12,570 – £50,270 | 8% | Between PT and Upper Earnings Limit |
| Over £50,270 | 2% | Above Upper Earnings Limit |
NI is set by the UK Parliament and applies the same across England, Scotland, Wales and Northern Ireland.
The standard personal allowance is £12,570. If your income exceeds £100,000, it reduces by £1 for every £2 above that threshold. It is fully withdrawn at £125,140, meaning all income above £12,570 becomes taxable at higher/additional rates in that band.
Between £100,000 and £125,140, the withdrawal of the personal allowance (£1 per £2) adds an extra 20% effective rate on top of the 40% higher rate — giving a combined marginal rate of 60%. A common planning strategy is to make pension contributions to bring income back below £100,000.
Yes. Scotland sets its own income tax rates (not NI). Scotland has six bands from 19% to 48%. National Insurance is unchanged — UK Parliament sets it, and it applies identically across all regions.
Employee pension contributions to a workplace (occupational) pension reduce your taxable income before tax is calculated. This calculator treats them as a pre-tax deduction (the most common arrangement for workplace pensions). Personal pension contributions paid to a provider work differently — basic-rate tax relief is claimed at source rather than reducing taxable income directly.
This calculator gives a simplified annual estimate. Your payslip may differ due to: non-standard tax codes, benefit-in-kind deductions, salary sacrifice arrangements, prior underpayment/overpayment adjustments, student loan repayments, or employer pension contributions (which this calculator excludes).
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