UK Income Tax Calculator
Calculate your UK income tax for the 2025/26 or 2024/25 tax year. Choose your region, enter your gross income, and see your tax, effective rate, marginal rate, and a full band breakdown.
Gross Income
£35,000
Personal Allowance
£12,570
Taxable Income
£22,430
Income Tax
£4,486
Effective Rate
12.82%
Marginal Rate
20.00%
| Band | Rate | Band Range | Taxable | Tax |
|---|---|---|---|---|
| Basic | 20.00% | £0 – £37,700 | £22,430 | £4,486 |
| Total | £22,430 | £4,486 | ||
Frequently Asked Questions
How does UK income tax work?
UK income tax uses a progressive band system. You get a tax-free Personal Allowance of £12,570, then pay increasing rates on income above that. In England/Wales/NI, the rates are 20% (Basic), 40% (Higher), and 45% (Additional). Scotland has its own six-band system ranging from 19% to 48%.
What is the Personal Allowance taper?
If your income exceeds £100,000, your Personal Allowance is reduced by £1 for every £2 of income above that threshold. This means your allowance reaches zero at £125,140, creating an effective 60% marginal tax rate in that income band.
Are Scottish income tax rates different?
Yes. Scotland sets its own income tax rates and bands. For 2025/26, Scotland has six bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%), and Top (48%). The thresholds differ from England/Wales/NI.
What is Marriage Allowance?
Marriage Allowance lets a spouse or civil partner transfer £1,260 of their Personal Allowance to their partner, reducing the partner's tax by up to £252. The receiving partner must be a basic rate taxpayer (or starter/basic/intermediate rate in Scotland).