UK Tax Bracket Calculator
See exactly how much Income Tax you owe per band for 2025/26. Includes Personal Allowance taper for high earners.
UK Income Tax bands 2025/26 (England/Wales/NI): Personal Allowance 0% up to £12,570, Basic Rate 20% to £50,270, Higher Rate 40% to £125,140, Additional Rate 45% above. Above £100,000 the allowance tapers, you lose £1 for every £2 earned, creating a 60% marginal rate between £100,000 and £125,140. Scotland has six bands up to 48%.
Enter your gross income below for a band-by-band tax breakdown.
How UK Income Tax Actually Works
The biggest misconception about tax? That moving into a higher bracket means all your income gets taxed at the higher rate. It doesn't. Tax bands are marginal, only the income within each band is taxed at that rate. If you earn £55,000, you don't pay 40% on the lot. You pay 0% on the first £12,570, 20% on the next £37,700, and 40% only on the £4,730 above £50,270.
Think of it like stacking blocks. Each block sits in its own band and gets taxed at that band's rate. The blocks at the bottom are always taxed less, regardless of how tall the stack gets. You never lose money by earning more, the new income is just taxed at a higher marginal rate.
Well, almost never. There's one nasty exception: the £100,000-£125,140 range. Here, you lose your Personal Allowance at a rate of £1 for every £2 earned, creating an effective marginal rate of 60%. That's a genuine tax trap.
2025/26 UK Income Tax Bands
| Band | Income Range | Tax Rate | Tax on Band |
|---|---|---|---|
| Personal Allowance | £0 - £12,570 | 0% | £0 |
| Basic Rate | £12,571 - £50,270 | 20% | Up to £7,540 |
| Higher Rate | £50,271 - £125,140 | 40% | Up to £29,948 |
| Additional Rate | Over £125,140 | 45% | No cap |
What this means for you: Someone earning exactly £50,270 pays £7,540 in income tax, an effective rate of 15%. Someone earning £100,000 pays £27,432, an effective rate of 27.4%. The marginal rate jumps, but the effective rate climbs gradually.
The £100K Tax Trap Explained
| Gross Income | Personal Allowance | Income Tax | Effective Marginal Rate |
|---|---|---|---|
| £100,000 | £12,570 | £27,432 | 40% |
| £105,000 | £10,070 | £29,932 | 60% |
| £110,000 | £7,570 | £32,432 | 60% |
| £120,000 | £2,570 | £37,432 | 60% |
| £125,140 | £0 | £39,488 | 60% |
| £130,000 | £0 | £41,675 | 45% |
What this means for you: Between £100K and £125,140, every extra £100 earned costs you £60 in tax. That's worse than the additional rate (45%). If you're in this zone, maximise pension contributions to bring taxable income below £100K, you get 60p tax relief on every pound contributed.
Smart Ways to Reduce Your Tax Bill
Pension contributions
Salary sacrifice into a pension reduces your taxable income. A higher-rate taxpayer contributing £10,000 saves £4,000 in tax. If you're in the 60% trap zone, pension contributions are even more powerful.
ISA allowance (£20,000/year)
All growth inside an ISA is tax-free, no income tax, no capital gains tax, no dividend tax. Use it every year. A stocks and shares ISA growing at 7% turns £20K/year into £280K+ over 10 years, all tax-free.
Marriage Allowance
If one spouse earns under £12,570, they can transfer 10% of their Personal Allowance to the higher earner. Worth up to £252/year. Easy to claim via HMRC, and you can backdate 4 years.
Charitable Gift Aid
The charity claims 25% from HMRC. Higher-rate taxpayers can claim an additional 20% on their self-assessment. A £100 donation effectively costs a 40% taxpayer just £60.
Key Tax Dates to Remember
| Date | What Happens | Who It Affects |
|---|---|---|
| 6 April | New tax year starts, allowances reset | Everyone |
| 5 October | Deadline to register for Self Assessment (new self-employed) | Self-employed, landlords |
| 31 October | Paper tax return deadline | Anyone filing on paper |
| 31 January | Online tax return + payment deadline | Self Assessment filers |
| 31 July | Second payment on account due | Self Assessment (if you owe over £1,000) |
Miss the 31 January deadline? You'll get an automatic £100 penalty, even if you owe nothing. After 3 months, daily penalties of £10 kick in (up to £900). After 6 months, HMRC adds 5% of the tax owed on top. Set a calendar reminder for December to give yourself time.
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How to use this tool
Enter your annual gross income in pounds
Click Calculate Tax to see the band-by-band breakdown
Review your total Income Tax, effective rate, and take-home before NI
Common uses
- Seeing exactly how much Income Tax you owe per band
- Understanding the Personal Allowance taper above £100K
- Calculating your effective tax rate on different incomes
- Planning salary sacrifice or pension contributions to reduce tax
- Comparing take-home pay at different salary levels
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Frequently Asked Questions
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Does this include National Insurance?
What about the Personal Allowance taper?
What is marginal vs effective tax rate?
What is the 60% tax trap?
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Does Scotland have different tax bands?
Is dividend income taxed differently?
When do I need to file a self-assessment?
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How does UK Income Tax compare to the US, Canada, and Australia?
Results are for general informational purposes only and should be checked before use. They are not professional advice. See our Disclaimer and Terms of Service.