🇬🇧 United Kingdom
Tax Guide
Income tax brackets, social security rates, and employer payroll obligations for United Kingdom — the data HR and finance teams need for accurate workforce cost planning.
Income Tax Brackets — 2026
| Band | Rate | From | To |
|---|---|---|---|
| Personal Allowance | 0% | GBP 0 | GBP 12,570 |
| Basic Rate | 20% | GBP 12,570 | GBP 50,270 |
| Higher Rate | 40% | GBP 50,270 | GBP 125,140 |
| Additional Rate | 45% | GBP 125,140 | No upper limit |
Social Security Contributions
| Type | Employee Rate | Employer Rate | Employee Cap | Employer Cap |
|---|---|---|---|---|
| National Insurance — Upper Earnings Band | 2% | 15% | No limit | No limit |
| National Insurance — Standard Band | 8% | 0% | GBP 50,270 | No limit |
| National Insurance — Employer Standard Band | 0% | 15% | No limit | No limit |
Payroll Calculator
Calculate net salary and employer cost for United Kingdom.
Full bracket-by-bracket breakdown, monthly and annually.
Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for United Kingdom-specific obligations.
About This Data
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rates
- ✓ For guidance only — not tax advice
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