Precision Utility
UK Income Tax
Calculator
Personal Allowance
£12,570
Tax Year
2025/26
Work out your UK income tax for the 2025/26 tax year. Enter your annual income and tax code to see exactly how much tax you owe across each band — Personal Allowance, basic rate, higher rate and additional rate. The calculator handles Personal Allowance tapering above £100,000 automatically. Results update instantly using current HMRC thresholds.
Your Income
Total Tax Due
£6,486
Total Tax
£6,486
Effective Rate
14.4%
Personal Allowance
£12,570
Take-Home
£38,514
Total Tax
£6,486
Effective Rate
14.4%
Personal Allowance
£12,570
Take-Home
£38,514
How the income tax calculator works
Enter your total annual income — this is your gross earnings before any tax is deducted. The calculator applies the current HMRC income tax bands for the 2025/26 tax year to work out how much tax you owe on each slice of your income.
Your tax code determines your Personal Allowance. The standard code 1257L gives you £12,570 tax-free. If your code is different, the calculator adjusts your allowance accordingly — multiply the number in your tax code by 10 to find your tax-free amount.
Once you hit calculate, you'll see your total tax due, effective tax rate, computed Personal Allowance and take-home pay. Open the band breakdown to see exactly how much of your income falls into each tax band and how much tax is charged on each portion.
If you earn above £100,000 the calculator automatically tapers your Personal Allowance — it reduces by £1 for every £2 above £100,000, reaching zero at £125,140.
What you need to know about UK income tax 2025/26
The UK uses a progressive tax system. You don't pay one flat rate on all your income — each band only applies to the portion of earnings that falls within it. Here are the current thresholds:
- Personal Allowance (0%): £0 – £12,570 — the amount you earn completely tax-free
- Basic rate (20%): £12,571 – £50,270 — most taxpayers pay at this rate
- Higher rate (40%): £50,271 – £125,140 — applies once you cross the higher threshold
- Additional rate (45%): £125,141+ — the top rate for the highest earners
Personal Allowance tapering: If you earn more than £100,000, your Personal Allowance is reduced by £1 for every £2 of income above £100,000. This creates an effective marginal rate of 60% on income between £100,000 and £125,140 — you lose allowance and pay 40% tax simultaneously.
Scottish rates: If you live in Scotland, different income tax bands and rates apply. Scottish taxpayers have a tax code starting with S. This calculator uses the standard rates for England, Wales and Northern Ireland.
This calculator covers income tax only. For a full breakdown including National Insurance, student loans and pension, use our salary calculator. For the latest rates, see the official HMRC income tax rates page on GOV.UK.
Frequently asked questions
How much income tax will I pay in 2025/26?
Your income tax depends on how much you earn above the Personal Allowance of £12,570. You pay 20% on income between £12,571 and £50,270 (basic rate), 40% between £50,271 and £125,140 (higher rate), and 45% on anything above £125,140 (additional rate).
What is the Personal Allowance for 2025/26?
The Personal Allowance for 2025/26 is £12,570. This is the amount you can earn before paying any income tax. It reduces by £1 for every £2 earned above £100,000, reaching zero at £125,140.
What happens to my Personal Allowance if I earn over £100,000?
Once your income exceeds £100,000, your Personal Allowance is reduced by £1 for every £2 above that threshold. This means your allowance drops to zero at £125,140, creating an effective marginal rate of 60% on income between £100,000 and £125,140.
What does my tax code mean?
The most common tax code is 1257L, which gives you the standard Personal Allowance of £12,570. The number represents your tax-free amount (multiply by 10), and the letter indicates your situation — L means you're entitled to the standard allowance.
Are Scottish income tax rates different?
Yes. Scotland sets its own income tax rates and bands, which differ from the rest of the UK. Scottish taxpayers have a tax code beginning with S. This calculator uses the standard England, Wales and Northern Ireland rates.
How is income tax different from National Insurance?
Income tax is charged on your taxable income above the Personal Allowance. National Insurance is a separate deduction on your earnings — employees pay 8% on earnings between £12,570 and £50,270, and 2% above that. Use our salary calculator to see both deductions together.