UK Tax Guide 2025/26
A concise, human‑readable guide to UK income tax, National Insurance, student loans and common statutory payments for the 2025/26 tax year. Includes FAQs and links to our free calculators.
Income Tax Bands – England, Wales & NI
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
Your Personal Allowance reduces by £1 for every £2 earned over £100,000 and is nil from £125,140.
Scottish Income Tax (Overview)
Scotland has six bands: Starter, Basic, Intermediate, Higher, Advanced and Top. The exact thresholds differ from rUK. Use our calculators and toggle the Scottish setting to see your personalised results.
National Insurance (Employees)
- 8% on earnings between the primary thresholds
- 2% on earnings above the upper earnings limit
- No NI payable below the lower threshold
Student Loan Plans (2025/26)
- Plan 1: £22,015 threshold • 9%
- Plan 2: £27,295 threshold • 9%
- Plan 4 (Scotland): £27,660 threshold • 9%
- Plan 5: £25,000 threshold • 9%
- Postgraduate: £21,000 threshold • 6%
- Select multiple plans if you have more than one loan type.
Statutory Payments Quick Reference
- SMP: 6 weeks at 90% of AWE, then £187.18/wk or 90% (whichever lower) up to 33 weeks.
- SSP: £118.75/wk (up to 28 weeks, rules apply).
- Paternity/Shared Parental/Adoption pay: £187.18/wk or 90% of AWE (whichever lower).
Worked Examples
Open a calculator and adjust pension, student loan and Scotland options:
FAQs
What are the UK income tax bands for 2025/26?
England, Wales & NI: Personal Allowance £12,570 (0%), Basic Rate 20% to £50,270, Higher Rate 40% to £125,140, Additional Rate 45% above £125,140. Scotland uses different bands with six steps.
What are the National Insurance rates?
Employee Class 1: 8% between thresholds and 2% above the upper earnings limit. No NI below the lower threshold.
How much is Statutory Maternity Pay?
First 6 weeks at 90% of average weekly earnings, then £187.18/week or 90% (whichever lower) for up to 33 weeks.
Which student loan plan applies to me?
Plan 1 (pre‑2012), Plan 2 (2012+ England/Wales), Plan 4 (Scotland), Plan 5 (from 2023+ England), and Postgraduate. Each plan has a different threshold and rate.