United Kingdom — Income Tax, NI, VAT, Corporation Tax
💰 Income Tax Calculator (PAYE)
Calculate UK income tax via PAYE. Personal Allowance: £12,570. Rates: 20% / 40% / 45%. PA tapers above £100K.
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📌 Personal Allowance Taper:
For adjusted net income over £100,000, the Personal Allowance reduces by £1 for every £2 above £100,000, reaching zero at £125,140. This creates an effective 60% marginal tax rate between £100K-£125K (40% tax + lost PA). Scotland has 7 tax bands (19%-48%) vs the rest of UK's 4 bands (0%-45%).
📊 UK Tax Rates Overview 2025/26
Tax Type
Rate
Details
Personal Allowance
£12,570
Tax-free (frozen to 2028)
Income Tax – Basic
20%
£12,571 – £50,270
Income Tax – Higher
40%
£50,271 – £125,140
Income Tax – Additional
45%
Over £125,140
Corporation Tax (small)
19%
Profits ≤ £50,000
Corporation Tax (main)
25%
Profits > £250,000
VAT (Standard)
20%
Most goods & services
VAT (Reduced)
5%
Domestic fuel, children's car seats
Council Tax (Band D avg)
~£2,171/yr
Local government tax
Capital Gains Tax
10%-20%
Basic/higher rate; annual exempt £3,000
Inheritance Tax
40%
Above £325,000 nil-rate band
Stamp Duty (SDLT)
0%-12%
Property; 0% up to £250K
🏢 Scotland Income Tax Bands 2025/26
Band
Rate
Range
Personal Allowance
0%
Up to £12,570
Starter
19%
£12,571 – £15,397
Basic
20%
£15,398 – £27,491
Intermediate
21%
£27,492 – £43,662
Higher
42%
£43,663 – £75,000
Advanced
45%
£75,001 – £125,140
Top
48%
Over £125,140
👥 National Insurance Calculator (Class 1)
NI funds state pension, NHS, and benefits. Employee: 8% (PT–UEL) + 2% (above UEL). Employer: 15% above £5,000/yr.
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📌 NI Thresholds 2025/26:
Lower Earnings Limit (LEL): £1,048/mo (£12,570/yr) — no NI but counts for benefits. Primary Threshold (PT): £1,048/mo — employee NI starts. Secondary Threshold (ST): £417/mo (£5,000/yr) — employer NI starts. Upper Earnings Limit (UEL): £4,189/mo (£50,270/yr) — employee rate drops to 2%. Employment Allowance: £10,500/yr offset for eligible employers.
🧾 VAT Calculator (Value Added Tax)
UK VAT standard rate: 20%. Registration threshold: £90,000 annual turnover (from April 2024).
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📌 Zero-Rated Items:
Most food (not catering/alcohol/snacks), children's clothing, books/newspapers, public transport, prescription medicines, water, new residential construction, international exports. From Jan 2025, private school fees are subject to 20% VAT.
🏢 Corporation Tax Calculator
Corporation Tax on company profits. Small profits (≤£50K): 19%. Main rate (>£250K): 25%. Marginal relief in between.
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🏠 Stamp Duty (SDLT) Calculator
Stamp Duty Land Tax on property purchases in England & Northern Ireland. (Scotland: LBTT; Wales: LTT)
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📌 SDLT Bands (England & NI – Residential):
0% up to £250,000 | 5% £250,001–£925,000 | 10% £925,001–£1.5M | 12% over £1.5M. First-time buyers: 0% up to £425,000 (if price ≤ £625,000). Scotland (LBTT) and Wales (LTT) have different bands.