United Kingdom Income Tax Calculator 2026
Calculate your exact net salary in United Kingdom after PAYE (Pay As You Earn) and social security. All 4 tax brackets. Updated Q1 2026.
Your employer pays an additional £6,900 (13.8% of gross). Total employment cost = £56,900.
How income tax works in United Kingdom
Income tax in United Kingdom is administered by the HM Revenue & Customs (HMRC) under PAYE (Pay As You Earn). Scotland has separate rates (19%–48%). Calculator shows England/Wales/NI rates.
United Kingdom uses a progressive schedule of 4 brackets: each slice of income is taxed at the rate of the band it falls in — not your highest rate applied to the whole salary. Social security (12.0% of gross) is deducted first; income tax is then applied to the remainder band-by-band.
United Kingdom pays salaries across 12 monthly instalments.
Key tax dates in United Kingdom
| Event | Date / Note |
|---|---|
| Tax year start | 1 January |
| Tax year end | 31 December |
| Filing deadline | 31 January (self-assessment) · PAYE continuous |
| Withholding regime | PAYE (Pay As You Earn) |
Deductions and allowances
- ·Personal allowance £12,570
- ·Pension contributions (relief at marginal rate)
- ·Gift Aid donations
- ·Marriage allowance transfer
Scotland has separate rates (19%–48%). Calculator shows England/Wales/NI rates.
Special tax regimes
None — but ISA allowance (£20,000/year) reduces investment tax.
Read full guide →All 4 brackets for 2025
| # | Income Range (£) | Marginal | Effective at Top |
|---|---|---|---|
| 01 | £0 — £12,570 | 0% | 12.0% |
| 02 | £12,570 — £50,270 | 20% | 24.6% |
| 03 | £50,270 — £125,140 | 40% | 37.2% |
| 04 | £125,140 — ∞ | 45% | — |
Source · HM Revenue & Customs (HMRC) · Data updated Q1 2026
Frequently asked
What is the income tax rate in United Kingdom?+
United Kingdom applies progressive PAYE (Pay As You Earn) rates from 0.0% on the lowest band up to 45.0% on the highest, across 4 brackets in 2025.
How much social security do you pay in United Kingdom?+
Employees pay 12.0% of gross salary as social security. Scotland has separate rates (19%–48%). Calculator shows England/Wales/NI rates.
What is the PAYE (Pay As You Earn) personal allowance in United Kingdom?+
The main allowances are: Personal allowance £12,570; Pension contributions (relief at marginal rate). See §03 for the full list.
When do you file taxes in United Kingdom?+
The filing deadline in United Kingdom is 31 January (self-assessment) · PAYE continuous. Tax year runs 1 January to 31 December.
How much take-home pay on £42,000 gross in United Kingdom?+
On a £42,000 gross salary the effective rate is 23.6%, leaving approximately £32,082 net per year — about £2,674 per month across 12 payments. (For reference: £50,000 gross nets £37,714.)
Does United Kingdom have any special tax regimes for expats?+
None — but ISA allowance (£20,000/year) reduces investment tax.
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