UK Income Tax & NI Calculator

2025/26 UK income tax plus Class 1 employee National Insurance.

How it works

Personal allowance £12,570 (tapered £1-for-£2 above £100k). Basic 20% to £37,700; higher 40% to £125,140; additional 45% above. Class 1 NI: 8% between £12,570–£50,270, 2% above.

Frequently asked questions

Are these amounts an exact tax bill?

No. They use verified 2026 IRS/SSA figures but ignore credits, phase-outs and AMT. Use tax software or a CPA to file.

Marginal vs effective rate?

Marginal is the rate on your next dollar. Effective is total tax ÷ taxable income — always lower because earlier brackets fill first.

Standard or itemized?

Take whichever is larger. 2026 standard deduction: Single $16,100 · MFJ $32,200 · HoH $24,150 · MFS $16,100.

How is state tax handled?

Eight states impose no income tax. The rest are approximated at their top rate — see your state's brackets for a precise figure.

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