Your tax,
in brackets.
Move the cursor along the scale. Every bracket slice is a direct read from the statutory table of record — no approximation, no rounding.
Three rate bands plus a personal allowance. National Insurance is the second income tax in everything but name.
- Top rate: 45%
- Brackets: 3
- Deduction: Personal Allowance £12,570
- Social contributions: NI: 8% (£12,570–£50,270) + 2% above
How Income Tax Works in United Kingdom
The UK uses three main income tax bands: 20% basic rate, 40% higher rate, and 45% additional rate. The £12,570 Personal Allowance is taken off the top of income before tax is calculated. National Insurance contributions function like a second income tax — 8% on earnings between £12,570 and £50,270, dropping to 2% above. The Personal Allowance phases out for incomes above £100,000, creating an effective 60% marginal rate in that band.
Worked example. On a £75,000 salary, income tax is roughly £17,432 and NI roughly £5,486 — about £52,082 take-home.
What this calculator shows. Move the slider in the calculator above to your gross salary. Every figure — tax owed, effective rate, marginal rate, social contributions, take-home — is computed bracket-by-bracket from the HMRC 2025-26 statutory tables. There is no estimation or rounding.
How We Calculate United Kingdom Income Tax
Brackets, thresholds, and contribution rates come directly from HMRC 2025-26, published by the HM Revenue & Customs (HMRC). We do not estimate, smooth, or interpolate.
Income tax is computed bracket-by-bracket on income after the standard deduction. Mandatory social contributions are layered on top, applying statutory caps where they exist.
Single filer, gross employment income, no other deductions or credits. Single national system — no regional layer — regional taxes (if any) shown separately.
Tables are reviewed annually when each authority publishes its update. See the data methodology page for full citations.