UK tax tables 2025/26
Income Tax bands, the Personal Allowance, Class 1 National Insurance thresholds and rates, student loan thresholds and the employer's NI, levy and pension figures for the 2025/26 tax year.
Past tax year. These are the 2025/26 figures (2025-04-06 to 2026-04-05), kept for reference and superseded. For the figures in force now, see United Kingdom tax tables 2026/27.
- 2025-04-06 to 2026-04-05
- GBP
Income tax
Income Tax bands: England and Northern Ireland
| Taxable income above the Personal Allowance, per year | Rate |
|---|---|
| Basic rate: £0 to £37,700 | 20% |
| Higher rate: £37,700 to £125,140 | 40% |
| Additional rate: Over £125,140 | 45% |
Source: HMRC: Income Tax rates and allowances for current and past years (2025 to 2026 column) · retrieved 2026-11-09
Personal Allowance
| Item | Value |
|---|---|
| Personal Allowance | £12,570 |
| Income limit for the Personal Allowance | £100,000 |
| Allowance taper above the income limit (per £1 of income) | 50% |
Source: HMRC: Income Tax rates and allowances for current and past years (2025 to 2026 column) · retrieved 2026-11-09
Dividend tax rates
| Taxable income band the dividends fall in, per year | Rate |
|---|---|
| Dividend ordinary rate: £0 to £37,700 | 8.75% |
| Dividend upper rate: £37,700 to £125,140 | 33.75% |
| Dividend additional rate: Over £125,140 | 39.35% |
The first £500 of dividends is covered by the dividend allowance.
Source: HMRC: Income Tax rates and allowances for current and past years (2025 to 2026 column) · retrieved 2026-11-09
Employee contributions
Class 1 National Insurance thresholds (per year)
| Item | Value |
|---|---|
| Lower Earnings Limit (LEL) | £6,500 |
| Primary Threshold (PT) | £12,570 |
| Secondary Threshold (ST) | £5,000 |
| Freeport and investment zone Upper Secondary Threshold (FUST) | £25,000 |
| Upper Secondary Threshold for under-21s, apprentices and veterans (UST) | £50,270 |
| Upper Earnings Limit (UEL) | £50,270 |
Source: HMRC: Rates and thresholds for employers 2025 to 2026 (published 31 January 2025, last updated 1 March 2026) · retrieved 2026-11-09
Class 1 National Insurance thresholds (per month)
| Item | Value |
|---|---|
| Lower Earnings Limit (LEL) | £542 |
| Primary Threshold (PT) | £1,048 |
| Secondary Threshold (ST) | £417 |
| Upper Earnings Limit (UEL) | £4,189 |
Source: HMRC: Rates and thresholds for employers 2025 to 2026 (published 31 January 2025, last updated 1 March 2026) · retrieved 2026-11-09
Employee Class 1 National Insurance rates
| Item | Value |
|---|---|
| Category A: between the PT and the UEL | 8% |
| Category A: above the UEL | 2% |
| Category B: between the PT and the UEL | 1.85% |
| Category B: above the UEL | 2% |
| Category C: between the PT and the UEL | 0% |
| Category C: above the UEL | 0% |
| Category H: between the PT and the UEL | 8% |
| Category H: above the UEL | 2% |
| Category M: between the PT and the UEL | 8% |
| Category M: above the UEL | 2% |
| Category V: between the PT and the UEL | 8% |
| Category V: above the UEL | 2% |
Source: HMRC: Rates and thresholds for employers 2025 to 2026 (published 31 January 2025, last updated 1 March 2026) · retrieved 2026-11-09
Student and Postgraduate Loan repayments
| Item | Value |
|---|---|
| Plan 1 threshold (per year) | £26,065 |
| Plan 1 rate above the threshold | 9% |
| Plan 2 threshold (per year) | £28,470 |
| Plan 2 rate above the threshold | 9% |
| Plan 4 threshold (per year) | £32,745 |
| Plan 4 rate above the threshold | 9% |
| Postgraduate Loan threshold (per year) | £21,000 |
| Postgraduate Loan rate above the threshold | 6% |
Source: HMRC: Rates and thresholds for employers 2025 to 2026 (published 31 January 2025, last updated 1 March 2026) · retrieved 2026-11-09
Employer costs
Employer Class 1 National Insurance
| Item | Value |
|---|---|
| Employer rate above the Secondary Threshold | 15% |
| Categories with a 0% employer rate up to the Upper Secondary Threshold | H, M, V |
Source: HMRC: Rates and thresholds for employers 2025 to 2026 (published 31 January 2025, last updated 1 March 2026) · retrieved 2026-11-09
Employment Allowance
| Item | Value |
|---|---|
| Employment Allowance (per employer, per year) | £10,500 |
Source: HMRC: Rates and thresholds for employers 2025 to 2026 (published 31 January 2025, last updated 1 March 2026) · retrieved 2026-11-09
Apprenticeship Levy
| Item | Value |
|---|---|
| Levy rate on the annual pay bill | 0.5% |
| Levy allowance (per employer, per year) | £15,000 |
| Pay bill above which the levy is payable | £3,000,000 |
Source: HMRC: Rates and thresholds for employers 2025 to 2026 (published 31 January 2025, last updated 1 March 2026) · retrieved 2026-11-09
Class 1A and 1B National Insurance (employer)
| Item | Value |
|---|---|
| Class 1A rate on expenses and benefits | 15% |
| Class 1B rate on PAYE Settlement Agreements | 15% |
Source: HMRC: Rates and thresholds for employers 2025 to 2026 (published 31 January 2025, last updated 1 March 2026) · retrieved 2026-11-09
Statutory pay rates (per week)
| Item | Value |
|---|---|
| Statutory Sick Pay (or the earnings share below, if lower) | £118.75 |
| Statutory Sick Pay: share of average weekly earnings | None: a flat weekly rate for employees earning at least the Lower Earnings Limit |
| Statutory Maternity Pay, first 6 weeks: share of average weekly earnings | 90% |
| Statutory Maternity Pay after that, and Paternity, Adoption, Shared Parental, Parental Bereavement and Neonatal Care Pay (or the earnings share below, if lower) | £187.18 |
| Those rates: share of average weekly earnings | 90% |
SMP rates apply from 2025-04-06; the others from 2025-04-06.
Source: HMRC: Rates and thresholds for employers 2025 to 2026 (published 31 January 2025, last updated 1 March 2026) · retrieved 2026-11-09
Workplace pension auto-enrolment
| Item | Value |
|---|---|
| Earnings trigger for automatic enrolment (per year) | £10,000 |
| Lower level of qualifying earnings (per year) | £6,240 |
| Upper level of qualifying earnings (per year) | £50,270 |
| Minimum age for automatic enrolment | 22 |
| Minimum employer contribution (of qualifying earnings) | 3% |
| Minimum employee contribution (of qualifying earnings) | 5% |
| Minimum total contribution | 8% |
Source: The Pensions Regulator: Earnings thresholds (table showing qualifying earnings for 2025 to 2026) · retrieved 2026-11-09
Other rates
Self-employed National Insurance (Class 2 and Class 4)
| Item | Value |
|---|---|
| Class 2 Small Profits Threshold (per year) | £6,845 |
| Class 2 voluntary rate (per week) | £3.50 |
| Class 4 Lower Profits Limit | £12,570 |
| Class 4 Upper Profits Limit | £50,270 |
| Class 4 main rate | 6% |
| Class 4 rate above the Upper Profits Limit | 2% |
| Trading allowance | £1,000 |
Source: HMRC: Rates and allowances: National Insurance contributions (2025 to 2026 column) · retrieved 2026-11-09
Pension tax relief
| Item | Value |
|---|---|
| Relief at source added by the provider | 20% |
| Annual allowance | £60,000 |
Source: GOV.UK: Tax on your private pension contributions: Tax relief · retrieved 2026-11-09
Corporation Tax (financial year 2025)
| Item | Value |
|---|---|
| Small profits rate | 19% |
| Main rate | 25% |
| Lower limit (small profits rate up to) | £50,000 |
| Upper limit (main rate from) | £250,000 |
| Marginal relief fraction | 3/200 |
Source: HMRC: Rates and allowances: Corporation Tax (financial year 2025 column) · retrieved 2026-11-09
VAT rates
| Item | Value |
|---|---|
| Standard rate | 20% |
| Reduced rate | 5% |
| Zero rate | 0% |
Source: GOV.UK: VAT rates · retrieved 2026-11-09
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Guides and calculators
Official sources
- Income Tax rates and allowances for current and past years · retrieved 2026-11-09
- Rates and thresholds for employers 2025 to 2026 · retrieved 2026-11-09
- Rates and allowances: National Insurance contributions · retrieved 2026-11-09
- Rates and allowances: Corporation Tax · retrieved 2026-11-09
- Earnings thresholds (2025 to 2026) · retrieved 2026-11-09
- GOV.UK: Tax on your private pension contributions: Tax relief · retrieved 2026-11-09
- GOV.UK: VAT rates · retrieved 2026-11-09
How every figure is checked: methodology. All datasets: CalcBloc data.