Income Tax FAQ — pick your country
Detailed answers for every country we cover. Brackets, deductions, social contributions, residency rules — all in one place.
United Kingdom
Tax year 2025/26 · GBP
The UK applies a £12,570 personal allowance, then 20% / 40% / 45% income tax bands. National Insurance is 8% (employee) on earnings between £12,570 and £50,270, then 2% above. Scotland operates its own income-tax bands; this calculator uses England, Wales and Northern Ireland rates.
- Personal allowance tapers above £100,000 — fully gone at £125,140.
- Scotland uses different bands (this calculator uses England/Wales/NI).
- Salary sacrifice for pension and EV cars is widely used to cut tax + NI.
Income tax brackets (2025/26)
| Income range | Rate |
|---|---|
| £0 – £37,700 | 20.00% |
| £37,700 – £112,570 | 40.00% |
| £112,570 – ∞ | 45.00% |
Employee social contributions
| Item | Annual @ £200,000 gross |
|---|---|
| National Insurance (Class 1, employee) | £6,011 |
Detailed questions
This calculator uses the latest published United Kingdom tax brackets and personal allowance for the 2025/26 tax year, sourced from HMRC — England, Wales & NI rates. Includes National Insurance Class 1 (employee).. Enter any gross salary above to see the bracket-by-bracket breakdown, your effective rate, and your marginal rate.
We start with your gross salary, apply the United Kingdom personal allowance and any standard deductions, run the result through the 2025/26 progressive income tax brackets, then subtract mandatory employee social-security and equivalent contributions. The number left is your annual and monthly net pay.
Yes. The United Kingdom calculator models employee-side social security, pension, health, and any solidarity or surcharge components that apply to wages. Employer-side contributions are excluded because they don't reduce your take-home pay.
It's a single-filer wage estimate that uses official 2025/26 rates. Your actual tax can differ based on filing status, dependants, regional or municipal taxes, salary-sacrifice arrangements, capital gains, and other personal credits. Treat the result as a strong first estimate, not tax advice.
At £100,000 gross per year, the model returns an effective tax-and-social-security rate of about 27.4% and a marginal rate of about 40.0% — leaving roughly £68,557 as annual take-home. Enter your own salary above for a tailored breakdown.
Source: HMRC — England, Wales & NI rates. Includes National Insurance Class 1 (employee).. Estimates only — not tax, legal or financial advice. Verify with the official tax authority before relying on any figure.