🇬🇧 UK Income Tax Calculator

Standard Personal Allowance (2024/25): £12,570

Tapered above £100,000:
Allowance reduced by £1 for every £2 over £100,000
At £125,140+ → Personal Allowance = £0

Adjustments: Marriage Allowance (±£1,260)
Blind Person's Allowance (+£3,070)
Gift Aid (extends basic rate band)

Taxable Income = Gross Income
− Personal Allowance
− Pension Contributions (if salary sacrifice)
− Gift Aid gross amount

Personal Allowance: £0–£12,570 → 0%
Basic Rate: £12,571–£50,270 → 20%
Higher Rate: £50,271–£125,140→ 40%
Additional Rate: Over £125,140 → 45%

Example: £60,000 salary
£12,570 × 0% = £0
£37,700 × 20% = £7,540
£9,730 × 40% = £3,892
Total tax = £11,432

Starter Rate: £12,571–£14,876 → 19%
Basic Rate: £14,877–£26,561 → 20%
Intermediate: £26,562–£43,662 → 21%
Higher Rate: £43,663–£75,000 → 42%
Advanced Rate: £75,001–£125,140→ 45%
Top Rate: Over £125,140 → 48%

Below £12,570/yr → 0% (no NI)
£12,570–£50,270 → 8% (Class 1 primary)
Above £50,270 → 2%

Example: £35,000 salary
NI = (£35,000 − £12,570) × 8%
= £22,430 × 8% = £1,794

Plan 1: 9% above £24,990
Plan 2: 9% above £27,295
Plan 4: 9% above £31,395 (Scotland)
Plan 5: 9% above £25,000
Postgraduate: 6% above £21,000

Example: £35,000, Plan 2
Repayment = (£35,000 − £27,295) × 9%
= £7,705 × 9% = £693/yr