UK Income Tax Calculator

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. England/Wales/NI rates are 20% (Basic), 40% (Higher), and 45% (Additional). Scotland has its own six-band system from 19% to 48%.

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 between £100,000 and £125,140 — sometimes called the "60% tax trap".

Yes. Scotland sets its own income tax rates and bands under powers devolved by the Scotland Act 2016. For 2025/26 there are six bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%), and Top (48%). The Scottish Government sets thresholds annually — see Scottish income tax rates.

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), and the transferring partner must earn under the £12,570 allowance to benefit.