Calculate Income Tax
Rates and personal allowances (PA)
UK
| Tax Payer | 2024/25 Rate | 2024/25 Band | 2025/26 Rate | 2025/26 Band |
|---|---|---|---|---|
| Tax Payernon | 2024/25 Rate0% | 2024/25 Band£ 0 - £12,570 | 2025/26 Rate0% | 2025/26 Band£ 0 - £12,570 |
| Tax Payerbasic | 2024/25 Rate20% | 2024/25 Band£12,571 - £50,270 | 2025/26 Rate20% | 2025/26 Band£12,571 - £50,270 |
| Tax Payerhigher | 2024/25 Rate40% | 2024/25 Band£50,271 - £125,140 | 2025/26 Rate40% | 2025/26 Band£50,271 - £125,140 |
| Tax Payertop | 2024/25 Rate45% | 2024/25 Bandover £125,140 | 2025/26 Rate45% | 2025/26 Bandover £125,140 |
| Tax PayerPersonal Allowance (PA) | 2024/25 Rate | 2024/25 Band£12,570 | 2025/26 Rate | 2025/26 Band£12,570 |
Scotland
| Tax Payer | 2024/25 Rate | 2024/25 Band | 2025/26 Rate | 2025/26 Band |
|---|---|---|---|---|
| Tax Payernon | 2024/25 Rate0% | 2024/25 Band£ 0 - £12,570 | 2025/26 Rate0% | 2025/26 Band£ 0 - £12,570 |
| Tax Payerstarter | 2024/25 Rate19% | 2024/25 Band£12,571 - £14,876 | 2025/26 Rate19% | 2025/26 Band£12,571 - £15,397 |
| Tax Payerbasic | 2024/25 Rate20% | 2024/25 Band£14,877 - £26,561 | 2025/26 Rate20% | 2025/26 Band£15,398 - £27,491 |
| Tax Payerintermediate | 2024/25 Rate21% | 2024/25 Band£26,562 - £43,662 | 2025/26 Rate21% | 2025/26 Band£27,492 - £43,662 |
| Tax Payerhigher | 2024/25 Rate42% | 2024/25 Band£43,663 - £75,000 | 2025/26 Rate42% | 2025/26 Band£43,663 - £75,000 |
| Tax Payeradvanced | 2024/25 Rate45% | 2024/25 Band£75,001 - £125,140 | 2025/26 Rate45% | 2025/26 Band£75,001 - £125,140 |
| Tax Payertop | 2024/25 Rate48% | 2024/25 Bandover £125,140 | 2025/26 Rate48% | 2025/26 Bandover £125,140 |
| Tax PayerPersonal Allowance (PA) | 2024/25 Rate | 2024/25 Band£12,570 | 2025/26 Rate | 2025/26 Band£12,570 |
Irrespective of age or date of birth, this allowance is reduced by £1 for every £2 of income over £100,000, until completely withdrawn, leading to a marginal tax rate of 60% on income in the band from £100,000 to £125,140 (2024/25) and £100,000 to £125,140 (2025/26).
From April 2015 a spouse or civil partner will be entiled to transfer up to £1,060 of their personal allowance to their spouse or civil partner. Couples where neither partner is a higher or additional rate taxpayer will be eligible.
