Calculate UK income tax and National Insurance for tax year 2025/26
The UK tax year runs from 6 April to 5 April. This calculator is based on the rates for 2025/26.
The Personal Allowance is £12,570. Income above this is taxed at:
| Band | Tax Rate | Taxable Income |
|---|---|---|
| Personal Allowance | 0% | £0 - £12,570 |
| Basic Rate | 20% | £12,571 - £50,270 |
| Higher Rate | 40% | £50,271 - £125,140 |
| Additional Rate | 45% | £125,140+ |
Rates for self-employed (Class 4 NI + Class 2 NI) and employees (Class 1 NI).
| Rate | Income Range |
|---|---|
| 0% | £0 - £12,570 |
| 8% | £12,571 - £50,270 |
| 2% | Above £50,270 |
Dividend income is taxed differently from employment or self-employment income:
Scotland has different income tax rates and bands from the rest of the UK (England, Wales, and Northern Ireland). This calculator uses the UK-wide rates and does not include the Scottish tax rates.