UK Income Tax + NI

Tax year 2025/26 — income tax with personal-allowance taper above £100K, plus Class 1 employee National Insurance. PAYE-equivalent take-home computed.

Inputs

Gross annual income

Total employment / self-employment income before tax.

Result

Total tax + NI

£10,480.4

Effective rate 20.96%

Take-home pay

£39,519.6

£3,293.3 per month

Breakdown

Gross income£50,000

Personal allowance used£12,570

Taxable income£37,430

Income tax£7,486

National Insurance (Class 1)£2,994.4

Income tax bands

Band	Income in band	Tax in band
Basic rate (20%)	£37,430	£7,486

Personal allowance £12,570 tapers by £1 for every £2 over £100K (zeroed at £125,140). NI uses Class 1 employee rates: 8% on £12,570–£50,270 and 2% above. Excludes Scottish-rate variation, pension contributions, and student loan repayments.

Same deterministic math runs as a Python package, an MCP server for AI agents, and on this page. No API keys, no network — pure stdlib.

$ pip install calcnook $ uvx calcnook-mcp

>>> from calcnook.countries.uk.income_tax import calculate
>>> r = calculate(50_000)
>>> round(r.total_tax, 2)
11134.0