Calculate Tax, National Insurance & Student Loans for 2025-26
Personal Allowance: £12,570 • Tax rates from 6 April 2025
The Personal Allowance for 2025-26 is £12,570. This is the amount you can earn tax-free before paying income tax. However, it reduces by £1 for every £2 you earn over £100,000.
Scotland has 5 tax bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), and Top (47%). This differs from England/Wales/NI which have 3 bands: Basic (20%), Higher (40%), Additional (45%).
National Insurance is charged at 12% on earnings between £12,570-£50,270, and 2% on earnings above £50,270. The threshold aligns with the Personal Allowance.
Plan 1 (pre-2012): £24,990 threshold. Plan 2 (2012+): £27,295 threshold. Plan 4 (Scotland): £31,395 threshold. Plan 5 (2023+): £25,000 threshold. All charge 9% above threshold, except Postgraduate (6% above £21,000).