Income Tax Calculator UK 2025–26
Enter your annual income to calculate exactly how much UK income tax you owe for 2025–26. See your tax broken down by band, your personal allowance, effective rate, and marginal rate — for both England/Wales/Northern Ireland and Scotland.
How income tax is calculated
UK income tax is charged on taxable income — the amount remaining after deducting your personal allowance from your gross annual income. The tax is then applied in bands at progressively higher rates.
Personal allowance
For 2025–26, the standard personal allowance is £12,575. You pay no income tax on the first £12,575 of income. If your income exceeds £100,000, the personal allowance tapers at £1 for every £2 earned above that level, reaching zero at £125,140.
Basic, higher, and additional rates
For taxpayers in England, Wales, and Northern Ireland, income above the personal allowance is taxed as follows: the basic rate of 20% applies up to £50,270; the higher rate of 40% applies between £50,271 and £125,140; the additional rate of 45% applies above £125,140. These thresholds have been frozen since 2021 and are scheduled to remain frozen until at least 2028, meaning fiscal drag pulls more taxpayers into higher bands as wages rise.
Scottish income tax rates
Scotland has devolved income tax powers and sets its own rates and bands. For 2025–26, Scottish taxpayers pay: 19% starter rate (£12,576–£14,876); 20% basic rate (£14,877–£26,561); 21% intermediate rate (£26,562–£43,662); 42% higher rate (£43,663–£75,000); 45% advanced rate (£75,001–£125,140); 48% top rate above £125,140. The personal allowance and taper rules are the same as for the rest of the UK.
Effective vs marginal rate
The marginal rate is the rate applied to your last pound of income. The effective rate is your total income tax as a percentage of gross income. Because the personal allowance is untaxed and lower bands are taxed at lower rates, the effective rate is always lower than the marginal rate.
Frequently asked questions
What is the personal allowance for 2025–26?
The personal allowance for 2025–26 is £12,575. This is the amount of income you can earn each year without paying income tax. It applies to most UK taxpayers in England, Wales, Northern Ireland, and Scotland, though it tapers for those earning above £100,000.
What are the income tax rates for 2025–26?
For England, Wales, and Northern Ireland: 20% basic rate on income from £12,576 to £50,270; 40% higher rate on income from £50,271 to £125,140; 45% additional rate on income above £125,140. Scotland has separate rates set by the Scottish Parliament, including a 19% starter rate.
Why does my effective tax rate differ from the headline rate?
Your effective tax rate is your total income tax divided by your gross income. It differs from the headline (marginal) rate because only income above your personal allowance is taxed, and different portions are taxed at different rates. For example, a £50,000 earner pays 20% on most of their taxable income, giving an effective rate well below 20% of gross income.
How does the personal allowance taper work?
If your income exceeds £100,000, your personal allowance reduces by £1 for every £2 of income above that threshold. The allowance reaches zero at £125,140, meaning all income above that amount is taxable. This creates an effective 60% marginal rate on income between £100,000 and £125,140.
Do Scottish taxpayers pay more income tax?
It depends on the level of income. Scottish taxpayers benefit from a lower starter rate of 19%, but the higher rate threshold is lower than in the rest of the UK. For incomes above roughly £28,000 to £43,000 (depending on the specific amount), Scottish taxpayers typically pay slightly more income tax than their counterparts in England, Wales, and Northern Ireland.
Related calculators
This calculator provides estimates only. Results are based on the 2025–26 tax year. Credibrate is not a tax adviser. For personalised advice speak to a qualified accountant.