🇬🇧 United Kingdom: 2026 income tax & take-home pay
The UK collects income tax at 20%/40%/45% plus National Insurance.
The UK collects income tax at 20%/40%/45% plus National Insurance. A lesser-known trap: the personal allowance (£12,570) phases out entirely above £125,140, creating a 60% effective marginal rate between £100k–£125,140. The Statutory Residence Test — not just a 183-day count — determines UK tax residency.
Last reviewed: · Source: www.gov.uk/government/organisations/hm-revenue-customs
Key Facts — 2026
- →Income tax: 0% personal allowance (£12,570), then 20%/40%/45% progressive rates.
- →Personal allowance tapers to £0 for income above £125,140 — effective 60% marginal rate between £100k–£125,140.
- →National Insurance: 8% employee Class 1 on earnings £12,570–£50,270; 2% above £50,270.
- →Employer NI: 13.8% on earnings above £9,100 (no cap).
- →Statutory Residence Test: complex 4+8 test system — not just 183 days.
- →No capital gains tax on primary residence; 18%/24% on other assets.
Top Rate
45%
Effective @ $100k
28%
Taxation Basis
Worldwide
Income Tax Brackets (2026)
| Income from (GBP) | Income to (GBP) | Rate |
|---|---|---|
| 0 | GBP 12,570 | 0% |
| 12,571 | GBP 50,270 | 20% |
| 50,271 | GBP 125,140 | 40% |
| 125,141 | No limit | 45% |
Personal allowance: GBP 12,570.
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (GBP) |
|---|---|---|---|
| National Insurance (employee, Class 1) | employee | 8% | 50,270 |
| National Insurance (employer, Class 1) | employer | 13.80% | No cap |
Special Tax Regimes
Remittance Basis (Non-Domiciled)
Non-UK-domiciled residents can elect to pay UK tax only on UK-source income and foreign income remitted to the UK. Annual charge applies after 7 years of UK residence.
Qualifiers: UK tax residents who are not UK-domiciled; subject to remittance basis charge after 7+ years
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.