UK Income Tax 2025/26
The personal allowance is ยฃ12,570 for 2025/26. The basic rate of 20% applies up to ยฃ50,270. The higher rate of 40% applies to ยฃ125,140, with the additional rate of 45% above that. Scottish taxpayers have different rates set by the Scottish Government.
VAT in the UK
The standard UK VAT rate is 20%. A reduced rate of 5% applies to certain goods including home energy. Our VAT calculator lets you add or remove VAT instantly โ essential for sole traders, freelancers and small businesses registered for VAT.
Stamp Duty Land Tax 2025
From April 2025 stamp duty thresholds reverted. The nil-rate band is ยฃ125,000 for standard purchases. First-time buyer relief applies on properties up to ยฃ500,000 with no SDLT on the first ยฃ300,000. Additional properties carry a 5% surcharge.
National Insurance 2025/26
Employee NI is 8% on earnings between ยฃ12,570 and ยฃ50,270, and 2% above. Employer NI is 15% on earnings above ยฃ5,000 per year following April 2025 changes. Self-employed pay Class 2 (flat rate) and Class 4 (profit-based) NI.
National Living Wage 2025
From April 2025, the National Living Wage (age 21+) is ยฃ12.21 per hour. The National Minimum Wage for ages 18โ20 is ยฃ10.00 per hour. For under 18s it is ยฃ7.55 per hour. Use our checker to verify your pay is legal.
Why British Calculators?
All our calculators are updated for the current UK tax year, built specifically for British tax rules, and are completely free with no registration. Your data never leaves your browser โ every calculation runs locally on your device.