UK Tax Calculator 2025/26
Calculate your UK Income Tax (PAYE), National Insurance, Corporation Tax, and VAT. Reflects the 2025/26 thresholds, including the £12,570 Personal Allowance and 20% basic rate.
Based on HMRC published rates for the 2025/26 tax year (6 April 2025 – 5 April 2026). Personal Allowance is frozen at £12,570 until 2028. Personal Allowance taper above £100k income is not modelled. Scottish income tax uses different bands. For informational purposes only — consult an accountant or HMRC for official guidance.
UK Income Tax & NI Calculator
Includes Personal Allowance, Income Tax bands, and Class 1 National Insurance contributions for an employee earning the income shown.
Common UK reliefs that reduce your taxable income.
Tax Breakdown
UK Corporation Tax Calculator
19% small profits rate (under £50k). 25% main rate (over £250k). Marginal relief applies between those thresholds — modelled here as an approximate 26.75% effective rate.
Tax Breakdown
UK VAT Calculator (20%)
Calculate VAT at the UK standard rate (20%) or the reduced rate (5%) for items like home energy and child car seats.
UK VAT Calculator Breakdown
Key Facts About UK Tax
HMRC administers Income Tax, National Insurance, Corporation Tax and VAT. The UK tax year runs from 6 April to 5 April.
£12,570 Personal Allowance
Earn up to £12,570 per tax year completely tax-free. The allowance tapers by £1 for every £2 of income above £100,000 — gone entirely by £125,140.
Three-Band Income Tax
Basic (20%) up to £50,270. Higher (40%) up to £125,140. Additional (45%) above. Scotland uses 6 bands and different thresholds.
Class 1 National Insurance
Employees pay 8% NI on earnings £12,570–£50,270, then 2% above. Self-employed pay Class 4 NI at 6% and 2% on similar bands, plus Class 2 if profits exceed £6,725.
Corporation Tax Two-Tier
19% Small Profits Rate (profits ≤ £50,000). 25% Main Rate (profits ≥ £250,000). Marginal relief applies between, effectively phasing the rate.
20% VAT, £90k Threshold
Mandatory VAT registration once turnover exceeds £90,000 in a 12-month period. Standard 20%, reduced 5% (energy, car seats), zero-rated 0% (books, children's clothes, most food).
Self-Assessment Deadline
Online filing deadline: 31 January after the tax year ends. Paper filing: 31 October. Late filing: £100 penalty straight away, more for longer delays.
Track Your UK Taxes Automatically with Billing+
Create VAT-compliant invoices, track expenses, and generate reports ready for HMRC self-assessment — all from one app.
Get Started FreeHow to Pay Tax in the UK
Whether you're a PAYE employee, sole trader, or limited company — here's how UK tax compliance works.
Get Your UTR & Government Gateway Account
If you're self-employed or have non-PAYE income, register with HMRC for self-assessment. You'll receive a Unique Taxpayer Reference (UTR). Set up your Government Gateway account at GOV.UK for online filing.
Register on GOV.UK →Understand What You Owe
Employees (PAYE): Income Tax and Class 1 NI deducted by your employer monthly — no further action unless you have side income. Self-employed: File self-assessment annually; pay Income Tax + Class 4 NI. Limited companies: Corporation Tax on profits + PAYE on director salaries + VAT if turnover > £90k.
Keep Digital Records (Making Tax Digital)
MTD is HMRC's digital filing programme. VAT-registered businesses must submit returns through compatible software since April 2022. Self-assessment MTD launches for income > £50k in April 2026. Billing+ helps you generate the invoices and expense logs that HMRC requires.
Start Tracking for Free →File Your Returns
Self-assessment: Online by 31 January following the tax year (e.g. 2025/26 due 31 January 2026). VAT: Usually quarterly, 1 month + 7 days after period end. Corporation Tax: CT600 return within 12 months of year-end; payment within 9 months.
Pay Your Tax
Pay via your Government Gateway account, online banking, or Direct Debit. Self-assessment payments on account are due 31 January (balancing + first interim) and 31 July (second interim). Penalties for late payment: 5% after 30 days, 5% more after 6 months, and again at 12 months — plus interest.
Frequently Asked
Questions
Everything you need to know about UK tax for 2025/26.
What is the UK Personal Allowance?
£12,570 for 2025/26 — the amount you can earn before paying Income Tax. It tapers by £1 for every £2 of income above £100,000 — fully gone by £125,140. Not available to non-residents in some cases.
What are the UK Income Tax rates for 2025/26?
Basic rate 20% on income £12,571–£50,270. Higher rate 40% on £50,271–£125,140. Additional rate 45% above £125,140. Thresholds are frozen until 2028. Scotland uses 6 bands with different thresholds (starter, basic, intermediate, higher, advanced, top).
Do I have to pay National Insurance?
Yes if you earn above the Primary Threshold (£12,570). Employees pay Class 1: 8% on earnings £12,570–£50,270, 2% above. Self-employed pay Class 4: 6% on £12,570–£50,270, 2% above (plus Class 2 if profits exceed £6,725).
What is the VAT registration threshold?
You must register for VAT once your taxable turnover exceeds £90,000 in any 12-month rolling period. You can also register voluntarily below that — useful if your customers are VAT-registered businesses (you can reclaim input VAT).
How does Corporation Tax work?
Limited companies pay Corporation Tax on profits. 19% Small Profits Rate on profits ≤ £50,000. 25% Main Rate on profits ≥ £250,000. Marginal Relief applies between — effectively phasing the rate from 19% to 25%. Payment is due 9 months and 1 day after the end of your accounting period.
When is the UK tax year and filing deadline?
The UK tax year runs from 6 April to 5 April. Online self-assessment deadline is 31 January after the tax year ends (so 2025/26 returns are due 31 January 2027). Paper returns: 31 October. Late filing triggers a £100 penalty immediately.
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